AEROPACK: 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.
AEROPACK
Largest movements
- Cash +€75,514
up €75,514 (+97.7%), from €77,278 to €152,792
mainly Net result for the year (+€125,199) and Depreciation (+€16,538)
- Receivables after one year +€60,000
up €60,000 (+32.4%), from €185,000 to €245,000
- Tangible fixed assets -€10,534
down €10,534 (-62.9%), from €16,739 to €6,204
of which Furniture and vehicles: -€10,727
- Intangible fixed assets -€5,500
down €5,500 (-25.0%), from €21,985 to €16,485
- Profit (loss) carried forward +€95,199
up €95,199 (+33.4%), from -€284,743 to -€189,544
- Reserves +€30,000
up €30,000 (+50.0%), from €60,000 to €90,000
- Taxes +€21,077
up €21,077 (+625%), from €3,370 to €24,447
- Depreciation -€3,502
down €3,502 (-17.5%), from €20,040 to €16,538
- Gross operating margin -€1,735
down €1,735 (-1.0%), from €170,450 to €168,715
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 | €342,613 | €464,247 | +€121,634 | +35.5% |
| Fixed assets | 21/28 | €38,724 | €22,689 | -€16,034 | -41.4% |
| Intangible fixed assets | 21 | €21,985 | €16,485 | -€5,500 | -25.0% |
| Tangible fixed assets | 22/27 | €16,739 | €6,204 | -€10,534 | -62.9% |
| Plant, machinery and equipment | 23 | €287 | €480 | +€193 | +67.3% |
| Furniture and vehicles | 24 | €16,452 | €5,724 | -€10,727 | -65.2% |
| Current assets | 29/58 | €303,889 | €441,558 | +€137,669 | +45.3% |
| Amounts receivable after more than one year | 29 | €185,000 | €245,000 | +€60,000 | +32.4% |
| Other amounts receivable | 291 | €185,000 | €245,000 | +€60,000 | +32.4% |
| Stocks and contracts in progress | 3 | €7,630 | €6,191 | -€1,439 | -18.9% |
| Stocks | 30/36 | €7,630 | €6,191 | -€1,439 | -18.9% |
| Amounts receivable within one year | 40/41 | €32,364 | €35,376 | +€3,012 | +9.3% |
| Trade receivables | 40 | €32,253 | €29,224 | -€3,029 | -9.4% |
| Other amounts receivable | 41 | €111 | €6,152 | +€6,041 | +5,450% |
| Cash at bank and in hand | 54/58 | €77,278 | €152,792 | +€75,514 | +97.7% |
| Deferred charges and accrued income | 490/1 | €1,617 | €2,198 | +€582 | +36.0% |
| Total equity and liabilities | 10/49 | €342,613 | €464,247 | +€121,634 | +35.5% |
| Equity | 10/15 | €325,257 | €450,456 | +€125,199 | +38.5% |
| Contributions | 10/11 | €550,000 | €550,000 | = | 0.0% |
| Reserves | 13 | €60,000 | €90,000 | +€30,000 | +50.0% |
| Distributable reserves | 133 | €60,000 | €90,000 | +€30,000 | +50.0% |
| Profit (loss) carried forward | 14 | -€284,743 | -€189,544 | +€95,199 | +33.4% |
| Amounts payable | 17/49 | €17,356 | €13,791 | -€3,565 | -20.5% |
| Amounts payable within one year | 42/48 | €17,356 | €13,480 | -€3,876 | -22.3% |
| Trade debts | 44 | €1,395 | €532 | -€863 | -61.8% |
| Suppliers | 440/4 | €1,395 | €532 | -€863 | -61.8% |
| Taxes, remuneration and social security | 45 | €15,960 | €12,947 | -€3,013 | -18.9% |
| Taxes | 450/3 | €15,960 | €12,947 | -€3,013 | -18.9% |
| Accrued charges and deferred income | 492/3 | - | €311 | +€311 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,040 | €16,538 | -€3,502 | -17.5% |
| Other operating charges | 640/8 | €1,283 | €2,891 | +€1,609 | +125% |
| Gross operating margin | 9900 | €170,450 | €168,715 | -€1,735 | -1.0% |
| Operating profit (loss) | 9901 | €149,128 | €149,286 | +€158 | +0.1% |
| Financial income | 75/76B | €6 | €427 | +€421 | +7,106% |
| Recurring financial income | 75 | €6 | €427 | +€421 | +7,106% |
| Financial charges | 65/66B | €171 | €67 | -€104 | -60.9% |
| Recurring financial charges | 65 | €171 | €67 | -€104 | -60.9% |
| Profit (loss) for the period before taxes | 9903 | €148,963 | €149,646 | +€683 | +0.5% |
| Income taxes | 67/77 | €3,370 | €24,447 | +€21,077 | +625% |
| Profit (loss) for the period | 9904 | €145,593 | €125,199 | -€20,394 | -14.0% |
| Profit (loss) for the period to be appropriated | 9905 | €145,593 | €125,199 | -€20,394 | -14.0% |
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 17 October 2026 via checked.be.