3B Plastics: 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.
3B Plastics
Largest movements
- Stocks and contracts -€183,488
down €183,488 (-40.4%), from €453,758 to €270,270
- Receivables within one year -€68,828
down €68,828 (-56.7%), from €121,455 to €52,627
of which Trade receivables: -€61,660
- Tangible fixed assets +€22,618
new in 2025: €22,618
- Debts after one year +€386,389
new in 2025: €386,389
- Other debts -€349,082
down €349,082 (-95.7%), from €364,670 to €15,588
- Profit (loss) carried forward -€248,279
down €248,279 (-96.2%), from -€258,178 to -€506,457
- Provisions +€93,301
new in 2025: €93,301
- Trade debts -€82,778
down €82,778 (-42.7%), from €193,889 to €111,111
- Financial charges +€169,275
up €169,275 (+698%), from €24,237 to €193,512
of which Non-recurring financial charges: +€139,072
- Other operating charges +€43,405
up €43,405 (+57.2%), from €75,905 to €119,310
- Gross operating margin +€43,336
up €43,336 (+54.7%), from €79,163 to €122,499
- Staff costs -€10,133
down €10,133 (-15.0%), from €67,442 to €57,309
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 | €584,042 | €354,260 | -€229,782 | -39.3% |
| Fixed assets | 21/28 | €884 | €22,618 | +€21,734 | +2,458% |
| Intangible fixed assets | 21 | €884 | - | -€884 | |
| Tangible fixed assets | 22/27 | - | €22,618 | +€22,618 | |
| Plant, machinery and equipment | 23 | - | €22,618 | +€22,618 | |
| Current assets | 29/58 | €583,158 | €331,642 | -€251,516 | -43.1% |
| Stocks and contracts in progress | 3 | €453,758 | €270,270 | -€183,488 | -40.4% |
| Stocks | 30/36 | €453,758 | €270,270 | -€183,488 | -40.4% |
| Amounts receivable within one year | 40/41 | €121,455 | €52,627 | -€68,828 | -56.7% |
| Trade receivables | 40 | €103,697 | €42,037 | -€61,660 | -59.5% |
| Other amounts receivable | 41 | €17,758 | €10,589 | -€7,168 | -40.4% |
| Cash at bank and in hand | 54/58 | €1,422 | €557 | -€865 | -60.8% |
| Deferred charges and accrued income | 490/1 | €6,523 | €8,188 | +€1,665 | +25.5% |
| Total equity and liabilities | 10/49 | €584,042 | €354,260 | -€229,782 | -39.3% |
| Equity | 10/15 | -€50,748 | -€299,027 | -€248,279 | -489% |
| Contributions | 10/11 | €206,000 | €206,000 | = | 0.0% |
| Reserves | 13 | €1,430 | €1,430 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,430 | €1,430 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,430 | €1,430 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€258,178 | -€506,457 | -€248,279 | -96.2% |
| Provisions and deferred taxes | 16 | - | €93,301 | +€93,301 | |
| Provisions for liabilities and charges | 160/5 | - | €93,301 | +€93,301 | |
| Other liabilities and charges | 164/5 | - | €93,301 | +€93,301 | |
| Amounts payable | 17/49 | €634,790 | €559,986 | -€74,804 | -11.8% |
| Amounts payable after more than one year | 17 | - | €386,389 | +€386,389 | |
| Financial debts | 170/4 | - | €386,389 | +€386,389 | |
| Amounts payable within one year | 42/48 | €626,935 | €157,602 | -€469,333 | -74.9% |
| Financial debts | 43 | €26,267 | €13,900 | -€12,366 | -47.1% |
| Credit institutions | 430/8 | €26,267 | €13,900 | -€12,366 | -47.1% |
| Trade debts | 44 | €193,889 | €111,111 | -€82,778 | -42.7% |
| Suppliers | 440/4 | €193,889 | €111,111 | -€82,778 | -42.7% |
| Taxes, remuneration and social security | 45 | €42,109 | €17,002 | -€25,107 | -59.6% |
| Taxes | 450/3 | €30,278 | €7,887 | -€22,391 | -74.0% |
| Remuneration and social security | 454/9 | €11,831 | €9,116 | -€2,716 | -23.0% |
| Other amounts payable | 47/48 | €364,670 | €15,588 | -€349,082 | -95.7% |
| Accrued charges and deferred income | 492/3 | €7,855 | €15,996 | +€8,140 | +104% |
| Non-recurring operating income | 76A | - | €4,000 | +€4,000 | |
| Remuneration, social security and pensions | 62 | €67,442 | €57,309 | -€10,133 | -15.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,033 | €1,787 | -€246 | -12.1% |
| Other operating charges | 640/8 | €75,905 | €119,310 | +€43,405 | +57.2% |
| Gross operating margin | 9900 | €79,163 | €122,499 | +€43,336 | +54.7% |
| Operating profit (loss) | 9901 | -€66,217 | -€55,908 | +€10,310 | +15.6% |
| Financial income | 75/76B | €1,260 | €1,323 | +€62 | +4.9% |
| Recurring financial income | 75 | €1,260 | €1,323 | +€62 | +4.9% |
| Financial charges | 65/66B | €24,237 | €193,512 | +€169,275 | +698% |
| Recurring financial charges | 65 | €24,237 | €54,440 | +€30,203 | +125% |
| Non-recurring financial charges | 66B | - | €139,072 | +€139,072 | |
| Profit (loss) for the period before taxes | 9903 | -€89,194 | -€248,097 | -€158,903 | -178% |
| Income taxes | 67/77 | €282 | €182 | -€100 | -35.3% |
| Profit (loss) for the period | 9904 | -€89,476 | -€248,279 | -€158,804 | -177% |
| Profit (loss) for the period to be appropriated | 9905 | -€89,476 | -€248,279 | -€158,804 | -177% |
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 15 October 2026 via checked.be.