ARTOIS 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.
ARTOIS PLASTICS
Largest movements
- Cash -€19,562
down €19,562 (-55.4%), from €35,305 to €15,743
mainly Trade debts (-€11,512) and Tax, wage and social debts (-€5,798)
- Receivables within one year +€4,829
up €4,829 (+37.4%), from €12,896 to €17,725
- Trade debts -€11,512
down €11,512 (-25.7%), from €44,774 to €33,261
- Profit (loss) carried forward +€6,133
up €6,133 (+4.1%), from €150,514 to €156,647
- Tax, wage and social debts -€5,798
down €5,798 (-60.3%), from €9,613 to €3,815
- Current portion of long-term debt -€2,735
down €2,735 (-100%), from €2,735 to €0
- Gross operating margin +€4,665
up €4,665 (+19.7%), from €23,657 to €28,322
- Financial charges +€1,303
up €1,303 (+26.3%), from €4,965 to €6,268
- Depreciation -€1,214
down €1,214 (-24.3%), from €4,988 to €3,773
- Other operating charges +€1,184
up €1,184 (+15.3%), from €7,727 to €8,911
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 | €266,697 | €252,825 | -€13,872 | -5.2% |
| Fixed assets | 21/28 | €89,994 | €91,669 | +€1,676 | +1.9% |
| Tangible fixed assets | 22/27 | €89,994 | €91,669 | +€1,676 | +1.9% |
| Land and buildings | 22 | €85,384 | €85,384 | = | 0.0% |
| Plant, machinery and equipment | 23 | €847 | €1,756 | +€909 | +107% |
| Furniture and vehicles | 24 | €3,762 | €4,529 | +€766 | +20.4% |
| Current assets | 29/58 | €176,703 | €161,156 | -€15,547 | -8.8% |
| Stocks and contracts in progress | 3 | €125,603 | €125,123 | -€480 | -0.4% |
| Stocks | 30/36 | €125,603 | €125,123 | -€480 | -0.4% |
| Amounts receivable within one year | 40/41 | €12,896 | €17,725 | +€4,829 | +37.4% |
| Trade receivables | 40 | €12,896 | €17,725 | +€4,829 | +37.4% |
| Cash at bank and in hand | 54/58 | €35,305 | €15,743 | -€19,562 | -55.4% |
| Deferred charges and accrued income | 490/1 | €2,899 | €2,565 | -€334 | -11.5% |
| Total equity and liabilities | 10/49 | €266,697 | €252,825 | -€13,872 | -5.2% |
| Equity | 10/15 | €174,471 | €180,604 | +€6,133 | +3.5% |
| Contributions | 10/11 | €20,451 | €18,592 | -€1,859 | -9.1% |
| Reserves | 13 | €3,505 | €5,364 | +€1,859 | +53.0% |
| Tax-exempt reserves | 132 | €3,227 | €3,227 | = | 0.0% |
| Distributable reserves | 133 | €278 | €2,138 | +€1,859 | +668% |
| Profit (loss) carried forward | 14 | €150,514 | €156,647 | +€6,133 | +4.1% |
| Amounts payable | 17/49 | €92,226 | €72,222 | -€20,005 | -21.7% |
| Amounts payable after more than one year | 17 | €32,815 | €35,104 | +€2,290 | +7.0% |
| Financial debts | 170/4 | - | €35,104 | +€35,104 | |
| Other amounts payable | 178/9 | €32,815 | - | -€32,815 | |
| Amounts payable within one year | 42/48 | €57,122 | €37,077 | -€20,045 | -35.1% |
| Current portion of amounts payable after more than one year | 42 | €2,735 | €0 | -€2,735 | -100% |
| Trade debts | 44 | €44,774 | €33,261 | -€11,512 | -25.7% |
| Suppliers | 440/4 | €44,774 | €33,261 | -€11,512 | -25.7% |
| Taxes, remuneration and social security | 45 | €9,613 | €3,815 | -€5,798 | -60.3% |
| Taxes | 450/3 | €9,613 | €3,815 | -€5,798 | -60.3% |
| Accrued charges and deferred income | 492/3 | €2,290 | €41 | -€2,249 | -98.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,988 | €3,773 | -€1,214 | -24.3% |
| Other operating charges | 640/8 | €7,727 | €8,911 | +€1,184 | +15.3% |
| Gross operating margin | 9900 | €23,657 | €28,322 | +€4,665 | +19.7% |
| Operating profit (loss) | 9901 | €10,943 | €15,638 | +€4,696 | +42.9% |
| Financial income | 75/76B | €197 | €0 | -€197 | -100% |
| Recurring financial income | 75 | €197 | €0 | -€197 | -100% |
| Financial charges | 65/66B | €4,965 | €6,268 | +€1,303 | +26.3% |
| Recurring financial charges | 65 | €4,965 | €6,268 | +€1,303 | +26.3% |
| Profit (loss) for the period before taxes | 9903 | €6,175 | €9,370 | +€3,195 | +51.7% |
| Income taxes | 67/77 | €3,431 | €3,237 | -€194 | -5.7% |
| Profit (loss) for the period | 9904 | €2,744 | €6,133 | +€3,389 | +124% |
| Profit (loss) for the period to be appropriated | 9905 | €2,744 | €6,133 | +€3,389 | +124% |
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 31 October 2026 via checked.be.