ABS PLASTICS: what changed
Two fiscal 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.
What changed
ABS PLASTICS
NACE 22.260, Manufacture of rubber and plastic products
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€9,037
2024 · €40,988-€31,950
Equity
€188,114
2024 · €179,077+€9,037
Cash
-
2024 · €1,335-€1,335
Balance sheet total
€332,197
2024 · €312,442+€19,755
Largest movements
Assets
- Stocks and contracts +€15,972
up €15,972 (+6.7%), from €237,966 to €253,937
- Tangible fixed assets +€10,628
up €10,628 (+252.0%), from €4,218 to €14,846
of which Plant, machinery and equipment: +€7,880
Equity and liabilities
- Short-term financial debts +€20,432
new in 2025: €20,432
- Other debts +€14,832
up €14,832 (+59.5%), from €24,943 to €39,775
- Debts after one year -€14,765
down €14,765 (-83.9%), from €17,594 to €2,829
- Current portion of long-term debt -€11,441
down €11,441 (-52.6%), from €21,747 to €10,305
- Profit (loss) carried forward +€9,037
up €9,037 (+3.4%), from -€262,320 to -€253,283
Income statement
- Gross operating margin -€35,300
down €35,300 (-60.5%), from €58,384 to €23,084
- Write-downs -€9,376
no longer reported in 2025 (was €9,376)
- Other operating charges +€3,305
up €3,305 (+165.2%), from €2,001 to €5,306
- Financial charges +€1,656
up €1,656 (+47.3%), from €3,504 to €5,159
- Depreciation +€840
up €840 (+33.9%), from €2,482 to €3,323
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.
Result 2024
€40,988
Gross operating margin
-€35,300
Staff costs
-€249
Depreciation
-€840
Write-downs
+€9,376
Other operating charges
-€3,305
Financial income
+€24
Financial charges
-€1,656
Result 2025
€9,037
Cash bridge derived
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.
From operations
+€18,390
Investment
-€13,951
Financing
-€5,774
Cash 2024
€1,335
From operations (derived)
+€18,390
Net result for the year
+€9,037
Depreciation
+€3,323
Stocks and contracts
-€15,972
Receivables within one year
+€2,470
Deferred charges and accrued income
+€3,039
Trade debts
+€4,799
Tax, wage and social debts
-€1,880
Advances received
-€1,663
Other debts
+€14,832
Accrued charges and deferred income
+€404
Investment (derived)
-€13,951
Investment in fixed assets (net)
-€13,951
Financing
-€5,774
Debts after one year
-€14,765
Current portion of long-term debt
-€11,441
Short-term financial debts
+€20,432
Cash 2025
€0
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €312,442 | €332,197 | +€19,755 | +6.3% |
| Fixed assets | 21/28 | €5,634 | €16,262 | +€10,628 | +188.6% |
| Tangible fixed assets | 22/27 | €4,218 | €14,846 | +€10,628 | +252.0% |
| Plant, machinery and equipment | 23 | €4,218 | €12,098 | +€7,880 | +186.8% |
| Furniture and vehicles | 24 | - | €2,748 | +€2,748 | |
| Financial fixed assets | 28 | €1,416 | €1,416 | = | 0.0% |
| Current assets | 29/58 | €306,808 | €315,935 | +€9,127 | +3.0% |
| Stocks and contracts in progress | 3 | €237,966 | €253,937 | +€15,972 | +6.7% |
| Stocks | 30/36 | €237,966 | €253,937 | +€15,972 | +6.7% |
| Amounts receivable within one year | 40/41 | €64,209 | €61,739 | -€2,470 | -3.8% |
| Trade receivables | 40 | €62,974 | €61,739 | -€1,235 | -2.0% |
| Other amounts receivable | 41 | €1,235 | - | -€1,235 | |
| Cash at bank and in hand | 54/58 | €1,335 | - | -€1,335 | |
| Deferred charges and accrued income | 490/1 | €3,298 | €259 | -€3,039 | -92.1% |
| Total equity and liabilities | 10/49 | €312,442 | €332,197 | +€19,755 | +6.3% |
| Equity | 10/15 | €179,077 | €188,114 | +€9,037 | +5.0% |
| Contributions | 10/11 | €432,777 | €432,777 | = | 0.0% |
| Capital | 10 | €350,000 | €350,000 | = | 0.0% |
| Issued capital | 100 | €350,000 | €350,000 | = | 0.0% |
| Outside capital | 11 | €82,777 | €82,777 | = | 0.0% |
| Share premium | 1100/10 | €82,777 | €82,777 | = | 0.0% |
| Reserves | 13 | €8,621 | €8,621 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,702 | €5,702 | = | 0.0% |
| Legal reserve | 130 | €5,702 | €5,702 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,919 | €2,919 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€262,320 | -€253,283 | +€9,037 | +3.4% |
| Amounts payable | 17/49 | €133,365 | €144,083 | +€10,718 | +8.0% |
| Amounts payable after more than one year | 17 | €17,594 | €2,829 | -€14,765 | -83.9% |
| Financial debts | 170/4 | €17,594 | €2,829 | -€14,765 | -83.9% |
| Amounts payable within one year | 42/48 | €115,771 | €140,850 | +€25,079 | +21.7% |
| Current portion of amounts payable after more than one year | 42 | €21,747 | €10,305 | -€11,441 | -52.6% |
| Financial debts | 43 | - | €20,432 | +€20,432 | |
| Credit institutions | 430/8 | - | €20,432 | +€20,432 | |
| Trade debts | 44 | €60,911 | €65,709 | +€4,799 | +7.9% |
| Suppliers | 440/4 | €60,911 | €65,709 | +€4,799 | +7.9% |
| Advances received on contracts in progress | 46 | €3,705 | €2,042 | -€1,663 | -44.9% |
| Taxes, remuneration and social security | 45 | €4,466 | €2,586 | -€1,880 | -42.1% |
| Taxes | 450/3 | €2,388 | €2,586 | +€198 | +8.3% |
| Remuneration and social security | 454/9 | €2,077 | - | -€2,077 | |
| Other amounts payable | 47/48 | €24,943 | €39,775 | +€14,832 | +59.5% |
| Accrued charges and deferred income | 492/3 | - | €404 | +€404 | |
| Remuneration, social security and pensions | 62 | €40 | €289 | +€249 | +630.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,482 | €3,323 | +€840 | +33.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €9,376 | - | -€9,376 | |
| Other operating charges | 640/8 | €2,001 | €5,306 | +€3,305 | +165.2% |
| Gross operating margin | 9900 | €58,384 | €23,084 | -€35,300 | -60.5% |
| Operating profit (loss) | 9901 | €44,486 | €14,167 | -€30,319 | -68.2% |
| Financial income | 75/76B | €6 | €30 | +€24 | +419.2% |
| Recurring financial income | 75 | €6 | €30 | +€24 | +419.2% |
| Financial charges | 65/66B | €3,504 | €5,159 | +€1,656 | +47.3% |
| Recurring financial charges | 65 | €3,504 | €5,159 | +€1,656 | +47.3% |
| Profit (loss) for the period before taxes | 9903 | €40,988 | €9,037 | -€31,950 | -78.0% |
| Profit (loss) for the period | 9904 | €40,988 | €9,037 | -€31,950 | -78.0% |
| Profit (loss) for the period to be appropriated | 9905 | €40,988 | €9,037 | -€31,950 | -78.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.