Best Polymers: 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.
Best Polymers
Largest movements
- Receivables within one year +€5,240
up €5,240 (+13.8%), from €38,088 to €43,328
of which Other amounts receivable: +€2,933
- Tangible fixed assets -€1,226
down €1,226 (-53.3%), from €2,301 to €1,075
of which Plant, machinery and equipment: -€900
- Cash +€778
up €778 (+33.8%), from €2,302 to €3,080
mainly Trade debts (+€12,629) and Depreciation (+€1,226)
- Trade debts +€12,629
up €12,629 (+116%), from €10,861 to €23,490
- Profit (loss) carried forward -€4,077
down €4,077 (-80.6%), from -€5,059 to -€9,136
- Tax, wage and social debts -€3,760
down €3,760 (-50.0%), from €7,526 to €3,766
- Gross operating margin +€1,011
up €1,011 (+22.1%), from -€4,582 to -€3,571
- Financial income +€432
up €432 (+34.0%), from €1,272 to €1,703
- Financial charges +€392
up €392 (+358%), from €110 to €501
- Other operating charges +€71
up €71 (+26.6%), from €269 to €340
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €42,691 | €47,483 | +€4,792 | +11.2% |
| Fixed assets | 21/28 | €2,301 | €1,075 | -€1,226 | -53.3% |
| Tangible fixed assets | 22/27 | €2,301 | €1,075 | -€1,226 | -53.3% |
| Plant, machinery and equipment | 23 | €1,404 | €504 | -€900 | -64.1% |
| Furniture and vehicles | 24 | €897 | €571 | -€326 | -36.4% |
| Current assets | 29/58 | €40,390 | €46,409 | +€6,018 | +14.9% |
| Amounts receivable within one year | 40/41 | €38,088 | €43,328 | +€5,240 | +13.8% |
| Trade receivables | 40 | €11,614 | €13,921 | +€2,307 | +19.9% |
| Other amounts receivable | 41 | €26,474 | €29,407 | +€2,933 | +11.1% |
| Cash at bank and in hand | 54/58 | €2,302 | €3,080 | +€778 | +33.8% |
| Total equity and liabilities | 10/49 | €42,691 | €47,483 | +€4,792 | +11.2% |
| Equity | 10/15 | €24,305 | €20,228 | -€4,077 | -16.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €26,364 | €26,364 | = | 0.0% |
| Distributable reserves | 133 | €26,364 | €26,364 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,059 | -€9,136 | -€4,077 | -80.6% |
| Amounts payable | 17/49 | €18,386 | €27,256 | +€8,869 | +48.2% |
| Amounts payable within one year | 42/48 | €18,386 | €27,256 | +€8,869 | +48.2% |
| Trade debts | 44 | €10,861 | €23,490 | +€12,629 | +116% |
| Suppliers | 440/4 | €10,861 | €23,490 | +€12,629 | +116% |
| Taxes, remuneration and social security | 45 | €7,526 | €3,766 | -€3,760 | -50.0% |
| Taxes | 450/3 | €7,526 | €3,766 | -€3,760 | -50.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,226 | €1,226 | = | 0.0% |
| Other operating charges | 640/8 | €269 | €340 | +€71 | +26.6% |
| Gross operating margin | 9900 | -€4,582 | -€3,571 | +€1,011 | +22.1% |
| Operating profit (loss) | 9901 | -€6,077 | -€5,137 | +€940 | +15.5% |
| Financial income | 75/76B | €1,272 | €1,703 | +€432 | +34.0% |
| Recurring financial income | 75 | €1,272 | €1,703 | +€432 | +34.0% |
| Financial charges | 65/66B | €110 | €501 | +€392 | +358% |
| Recurring financial charges | 65 | €110 | €501 | +€392 | +358% |
| Profit (loss) for the period before taxes | 9903 | -€4,915 | -€3,935 | +€980 | +19.9% |
| Income taxes | 67/77 | €144 | €142 | -€2 | -1.5% |
| Profit (loss) for the period | 9904 | -€5,059 | -€4,077 | +€982 | +19.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,059 | -€4,077 | +€982 | +19.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.