PACK2TAP: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
PACK2TAP
Largest movements
- Receivables within one year +€8,784
up €8,784 (+716%), from €1,227 to €10,011
of which Trade receivables: +€9,983
- Cash +€8,643
up €8,643 (+9.6%), from €89,609 to €98,252
mainly Net result for the year (+€48,682) and Other debts (+€19,216)
- Other debts +€19,216
up €19,216 (+68.2%), from €28,168 to €47,384
- Financial income +€1,163
up €1,163 (+300%), from €388 to €1,550
- Gross operating margin -€824
down €824 (-1.1%), from €78,023 to €77,199
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €217,331 | €236,619 | +€19,288 | +8.9% |
| Fixed assets | 21/28 | €75,409 | €76,711 | +€1,303 | +1.7% |
| Tangible fixed assets | 22/27 | €4,899 | €6,201 | +€1,303 | +26.6% |
| Furniture and vehicles | 24 | €4,899 | €6,201 | +€1,303 | +26.6% |
| Financial fixed assets | 28 | €70,510 | €70,510 | = | 0.0% |
| Current assets | 29/58 | €141,922 | €159,908 | +€17,986 | +12.7% |
| Amounts receivable within one year | 40/41 | €1,227 | €10,011 | +€8,784 | +716% |
| Trade receivables | 40 | - | €9,983 | +€9,983 | |
| Other amounts receivable | 41 | €1,227 | €28 | -€1,198 | -97.7% |
| Current investments | 50/53 | €50,000 | €50,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €89,609 | €98,252 | +€8,643 | +9.6% |
| Deferred charges and accrued income | 490/1 | €1,086 | €1,645 | +€559 | +51.4% |
| Total equity and liabilities | 10/49 | €217,331 | €236,619 | +€19,288 | +8.9% |
| Equity | 10/15 | €181,807 | €180,666 | -€1,142 | -0.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €169,924 | €169,896 | -€27 | 0.0% |
| Distributable reserves | 133 | €169,924 | €169,896 | -€27 | 0.0% |
| Profit (loss) carried forward | 14 | €5,684 | €4,569 | -€1,115 | -19.6% |
| Amounts payable | 17/49 | €35,523 | €55,953 | +€20,430 | +57.5% |
| Amounts payable within one year | 42/48 | €35,407 | €55,837 | +€20,430 | +57.7% |
| Trade debts | 44 | €750 | €770 | +€20 | +2.6% |
| Suppliers | 440/4 | €750 | €770 | +€20 | +2.6% |
| Taxes, remuneration and social security | 45 | €6,489 | €7,683 | +€1,194 | +18.4% |
| Taxes | 450/3 | €6,489 | €7,683 | +€1,194 | +18.4% |
| Other amounts payable | 47/48 | €28,168 | €47,384 | +€19,216 | +68.2% |
| Accrued charges and deferred income | 492/3 | €116 | €116 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,040 | €2,941 | -€99 | -3.3% |
| Other operating charges | 640/8 | €1,265 | €1,304 | +€39 | +3.1% |
| Non-recurring operating charges | 66A | €591 | €191 | -€400 | -67.7% |
| Gross operating margin | 9900 | €78,023 | €77,199 | -€824 | -1.1% |
| Operating profit (loss) | 9901 | €73,127 | €72,763 | -€364 | -0.5% |
| Financial income | 75/76B | €388 | €1,550 | +€1,163 | +300% |
| Recurring financial income | 75 | €388 | €1,550 | +€1,163 | +300% |
| Financial charges | 65/66B | €157 | €170 | +€13 | +8.5% |
| Recurring financial charges | 65 | €157 | €170 | +€13 | +8.5% |
| Profit (loss) for the period before taxes | 9903 | €73,358 | €74,143 | +€785 | +1.1% |
| Income taxes | 67/77 | €25,106 | €25,461 | +€355 | +1.4% |
| Profit (loss) for the period | 9904 | €48,252 | €48,682 | +€430 | +0.9% |
| Profit (loss) for the period to be appropriated | 9905 | €48,252 | €48,682 | +€430 | +0.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.