PREPACK PARTNERS: 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.
PREPACK PARTNERS
Largest movements
- Cash +€85,250
up €85,250 (+38.3%), from €222,481 to €307,730
mainly Net result for the year (+€90,613) and Deferred charges and accrued income (+€6,476)
- Receivables within one year +€13,867
up €13,867 (+16.6%), from €83,411 to €97,278
of which Trade receivables: +€10,700
- Deferred charges and accrued income -€6,476
down €6,476 (-100%), from €6,476 to €0
- Reserves +€90,613
up €90,613 (+42.5%), from €213,021 to €303,634
- Staff costs +€283,281
up €283,281 (+54.1%), from €523,831 to €807,112
- Gross operating margin +€259,118
up €259,118 (+39.0%), from €664,258 to €923,377
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 | €312,368 | €405,008 | +€92,640 | +29.7% |
| Current assets | 29/58 | €312,368 | €405,008 | +€92,640 | +29.7% |
| Amounts receivable within one year | 40/41 | €83,411 | €97,278 | +€13,867 | +16.6% |
| Trade receivables | 40 | €81,010 | €91,711 | +€10,700 | +13.2% |
| Other amounts receivable | 41 | €2,401 | €5,568 | +€3,167 | +132% |
| Cash at bank and in hand | 54/58 | €222,481 | €307,730 | +€85,250 | +38.3% |
| Deferred charges and accrued income | 490/1 | €6,476 | €0 | -€6,476 | -100% |
| Total equity and liabilities | 10/49 | €312,368 | €405,008 | +€92,640 | +29.7% |
| Equity | 10/15 | €216,021 | €306,634 | +€90,613 | +41.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €213,021 | €303,634 | +€90,613 | +42.5% |
| Distributable reserves | 133 | €213,021 | €303,634 | +€90,613 | +42.5% |
| Amounts payable | 17/49 | €96,347 | €98,374 | +€2,027 | +2.1% |
| Amounts payable within one year | 42/48 | €96,347 | €98,374 | +€2,027 | +2.1% |
| Trade debts | 44 | €0 | €1,431 | +€1,431 | |
| Suppliers | 440/4 | €0 | €1,431 | +€1,431 | |
| Taxes, remuneration and social security | 45 | €96,347 | €96,943 | +€596 | +0.6% |
| Taxes | 450/3 | €13,895 | €15,597 | +€1,702 | +12.3% |
| Remuneration and social security | 454/9 | €82,452 | €81,346 | -€1,106 | -1.3% |
| Remuneration, social security and pensions | 62 | €523,831 | €807,112 | +€283,281 | +54.1% |
| Other operating charges | 640/8 | €387 | €544 | +€156 | +40.4% |
| Gross operating margin | 9900 | €664,258 | €923,377 | +€259,118 | +39.0% |
| Operating profit (loss) | 9901 | €140,039 | €115,720 | -€24,319 | -17.4% |
| Financial income | 75/76B | €108 | €0 | -€108 | -100% |
| Recurring financial income | 75 | €108 | €0 | -€108 | -100% |
| Financial charges | 65/66B | €625 | €415 | -€210 | -33.6% |
| Recurring financial charges | 65 | €625 | €415 | -€210 | -33.6% |
| Profit (loss) for the period before taxes | 9903 | €139,523 | €115,306 | -€24,218 | -17.4% |
| Income taxes | 67/77 | €29,970 | €24,693 | -€5,277 | -17.6% |
| Profit (loss) for the period | 9904 | €109,554 | €90,613 | -€18,941 | -17.3% |
| Profit (loss) for the period to be appropriated | 9905 | €109,554 | €90,613 | -€18,941 | -17.3% |
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 30 October 2026 via checked.be.