BE 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.
BE Plastics
Largest movements
- Receivables within one year +€977,258
up €977,258 (+29.0%), from €3.4m to €4.3m
of which Trade receivables: +€1.3m
- Cash +€964,437
up €964,437 (+86.6%), from €1.1m to €2.1m
mainly Trade debts (+€1.3m) and Net result for the year (+€1.2m)
- Stocks and contracts +€89,209
up €89,209 (+7.0%), from €1.3m to €1.4m
- Trade debts +€1.3m
up €1.3m (+99.5%), from €1.3m to €2.6m
- Profit (loss) carried forward +€1.2m
up €1.2m (+35.4%), from €3.5m to €4.7m
- Accrued charges and deferred income -€650,748
down €650,748 (-75.9%), from €857,892 to €207,144
- Tax, wage and social debts +€93,469
up €93,469 (+320.3%), from €29,181 to €122,650
of which Taxes: +€67,486
- Short-term financial debts +€84,043
up €84,043 (+100.9%), from €83,333 to €167,377
- Gross operating margin +€628,208
up €628,208 (+50.1%), from €1.3m to €1.9m
- Taxes +€162,454
up €162,454 (+63.3%), from €256,695 to €419,149
- Write-downs -€140,085
down €140,085, from €95,085 to -€45,000
- Financial income -€58,950
down €58,950 (-42.9%), from €137,429 to €78,479
- Staff costs +€51,176
up €51,176 (+28.1%), from €182,389 to €233,565
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,785,489 | €7,847,082 | +€2.1m | +35.6% |
| Fixed assets | 21/28 | €40,973 | €71,662 | +€30,689 | +74.9% |
| Intangible fixed assets | 21 | €3,559 | €24,433 | +€20,874 | +586.4% |
| Tangible fixed assets | 22/27 | €37,414 | €47,229 | +€9,815 | +26.2% |
| Plant, machinery and equipment | 23 | €9,026 | €6,092 | -€2,933 | -32.5% |
| Furniture and vehicles | 24 | €15,912 | €30,469 | +€14,557 | +91.5% |
| Other tangible fixed assets | 26 | €12,477 | €10,668 | -€1,809 | -14.5% |
| Current assets | 29/58 | €5,744,516 | €7,775,420 | +€2.0m | +35.4% |
| Stocks and contracts in progress | 3 | €1,266,516 | €1,355,725 | +€89,209 | +7.0% |
| Stocks | 30/36 | €1,266,516 | €1,355,725 | +€89,209 | +7.0% |
| Amounts receivable within one year | 40/41 | €3,364,864 | €4,342,122 | +€977,258 | +29.0% |
| Trade receivables | 40 | €2,879,024 | €4,176,780 | +€1.3m | +45.1% |
| Other amounts receivable | 41 | €485,840 | €165,342 | -€320,498 | -66.0% |
| Cash at bank and in hand | 54/58 | €1,113,136 | €2,077,574 | +€964,437 | +86.6% |
| Total equity and liabilities | 10/49 | €5,785,489 | €7,847,082 | +€2.1m | +35.6% |
| Equity | 10/15 | €3,513,578 | €4,753,461 | +€1.2m | +35.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,503,578 | €4,743,461 | +€1.2m | +35.4% |
| Amounts payable | 17/49 | €2,271,911 | €3,093,621 | +€821,710 | +36.2% |
| Amounts payable within one year | 42/48 | €1,414,019 | €2,886,477 | +€1.5m | +104.1% |
| Financial debts | 43 | €83,333 | €167,377 | +€84,043 | +100.9% |
| Credit institutions | 430/8 | €83,333 | €167,377 | +€84,043 | +100.9% |
| Trade debts | 44 | €1,301,506 | €2,596,450 | +€1.3m | +99.5% |
| Suppliers | 440/4 | €1,301,506 | €2,596,450 | +€1.3m | +99.5% |
| Taxes, remuneration and social security | 45 | €29,181 | €122,650 | +€93,469 | +320.3% |
| Taxes | 450/3 | €5,232 | €72,718 | +€67,486 | +1290.0% |
| Remuneration and social security | 454/9 | €23,949 | €49,932 | +€25,983 | +108.5% |
| Accrued charges and deferred income | 492/3 | €857,892 | €207,144 | -€650,748 | -75.9% |
| Remuneration, social security and pensions | 62 | €182,389 | €233,565 | +€51,176 | +28.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,853 | €14,027 | +€2,175 | +18.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €95,085 | -€45,000 | -€140,085 | |
| Other operating charges | 640/8 | €9,305 | €405 | -€8,900 | -95.6% |
| Gross operating margin | 9900 | €1,254,268 | €1,882,476 | +€628,208 | +50.1% |
| Operating profit (loss) | 9901 | €955,637 | €1,679,478 | +€723,842 | +75.7% |
| Financial income | 75/76B | €137,429 | €78,479 | -€58,950 | -42.9% |
| Recurring financial income | 75 | €137,429 | €78,479 | -€58,950 | -42.9% |
| Financial charges | 65/66B | €64,965 | €98,925 | +€33,960 | +52.3% |
| Recurring financial charges | 65 | €64,965 | €98,925 | +€33,960 | +52.3% |
| Profit (loss) for the period before taxes | 9903 | €1,028,101 | €1,659,033 | +€630,932 | +61.4% |
| Income taxes | 67/77 | €256,695 | €419,149 | +€162,454 | +63.3% |
| Profit (loss) for the period | 9904 | €771,405 | €1,239,883 | +€468,478 | +60.7% |
| Profit (loss) for the period to be appropriated | 9905 | €771,405 | €1,239,883 | +€468,478 | +60.7% |
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 4 October 2026 via checked.be.