BO-PLAST Thermo: 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.
BO-PLAST Thermo
Largest movements
- Receivables within one year +€140,586
up €140,586 (+16.0%), from €876,224 to €1.0m
of which Trade receivables: +€182,816
- Cash +€110,333
up €110,333, from €0 to €110,333
mainly Current portion of long-term debt (+€130,453) and Other debts (+€108,094)
- Receivables after one year -€93,527
down €93,527 (-39.3%), from €238,075 to €144,548
- Tangible fixed assets +€23,548
up €23,548 (+65.4%), from €35,993 to €59,541
of which Leasing and similar rights: +€20,504
- Profit (loss) carried forward -€195,504
down €195,504 (-52.3%), from €373,520 to €178,016
- Current portion of long-term debt +€130,453
up €130,453 (+575%), from €22,693 to €153,146
- Other debts +€108,094
up €108,094 (+339%), from €31,906 to €140,000
- Reserves +€67,500
up €67,500 (+66.2%), from €102,000 to €169,500
of which Non-distributable reserves: +€67,500
- Tax, wage and social debts +€62,300
up €62,300 (+145%), from €43,018 to €105,318
of which Taxes: +€44,657
- Turnover +€3.1m
new in 2025: €3.1m
- Purchases and services +€2.7m
new in 2025: €2.7m
- Gross operating margin +€81,332
up €81,332 (+34.4%), from €236,149 to €317,481
- Staff costs +€51,404
up €51,404 (+51.7%), from €99,503 to €150,908
- Write-downs +€36,928
no longer reported in 2025 (was -€36,928)
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 | €1,200,765 | €1,391,784 | +€191,019 | +15.9% |
| Fixed assets | 21/28 | €36,275 | €59,665 | +€23,390 | +64.5% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €35,993 | €59,541 | +€23,548 | +65.4% |
| Land and buildings | 22 | - | €0 | = | |
| Plant, machinery and equipment | 23 | €2,430 | €2,470 | +€40 | +1.7% |
| Furniture and vehicles | 24 | €4,185 | €2,806 | -€1,379 | -33.0% |
| Leasing and similar rights | 25 | €29,379 | €49,883 | +€20,504 | +69.8% |
| Other tangible fixed assets | 26 | €0 | €4,383 | +€4,383 | |
| Financial fixed assets | 28 | €282 | €124 | -€158 | -56.0% |
| Current assets | 29/58 | €1,164,490 | €1,332,119 | +€167,629 | +14.4% |
| Amounts receivable after more than one year | 29 | €238,075 | €144,548 | -€93,527 | -39.3% |
| Trade receivables | 290 | €238,075 | €144,548 | -€93,527 | -39.3% |
| Stocks and contracts in progress | 3 | €45,408 | €55,681 | +€10,273 | +22.6% |
| Stocks | 30/36 | €45,408 | €55,681 | +€10,273 | +22.6% |
| Amounts receivable within one year | 40/41 | €876,224 | €1,016,810 | +€140,586 | +16.0% |
| Trade receivables | 40 | €798,765 | €981,582 | +€182,816 | +22.9% |
| Other amounts receivable | 41 | €77,459 | €35,229 | -€42,230 | -54.5% |
| Cash at bank and in hand | 54/58 | €0 | €110,333 | +€110,333 | |
| Deferred charges and accrued income | 490/1 | €4,782 | €4,747 | -€36 | -0.7% |
| Total equity and liabilities | 10/49 | €1,200,765 | €1,391,784 | +€191,019 | +15.9% |
| Equity | 10/15 | €495,520 | €367,516 | -€128,004 | -25.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €102,000 | €169,500 | +€67,500 | +66.2% |
| Non-distributable reserves | 130/1 | €2,000 | €69,500 | +€67,500 | +3,375% |
| Reserves not available under the articles | 1311 | €2,000 | €69,500 | +€67,500 | +3,375% |
| Distributable reserves | 133 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €373,520 | €178,016 | -€195,504 | -52.3% |
| Amounts payable | 17/49 | €705,245 | €1,024,268 | +€319,023 | +45.2% |
| Amounts payable after more than one year | 17 | €15,108 | €25,908 | +€10,800 | +71.5% |
| Financial debts | 170/4 | €15,108 | €25,908 | +€10,800 | +71.5% |
| Amounts payable within one year | 42/48 | €687,980 | €996,149 | +€308,169 | +44.8% |
| Current portion of amounts payable after more than one year | 42 | €22,693 | €153,146 | +€130,453 | +575% |
| Financial debts | 43 | €205,198 | €150,000 | -€55,198 | -26.9% |
| Credit institutions | 430/8 | €205,198 | €150,000 | -€55,198 | -26.9% |
| Trade debts | 44 | €385,164 | €404,603 | +€19,438 | +5.0% |
| Suppliers | 440/4 | €385,164 | €404,603 | +€19,438 | +5.0% |
| Advances received on contracts in progress | 46 | €0 | €43,081 | +€43,081 | |
| Taxes, remuneration and social security | 45 | €43,018 | €105,318 | +€62,300 | +145% |
| Taxes | 450/3 | €32,279 | €76,936 | +€44,657 | +138% |
| Remuneration and social security | 454/9 | €10,740 | €28,383 | +€17,643 | +164% |
| Other amounts payable | 47/48 | €31,906 | €140,000 | +€108,094 | +339% |
| Accrued charges and deferred income | 492/3 | €2,157 | €2,211 | +€54 | +2.5% |
| Turnover | 70 | - | €3,051,860 | +€3.1m | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €2,734,634 | +€2.7m | |
| Remuneration, social security and pensions | 62 | €99,503 | €150,908 | +€51,404 | +51.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,686 | €12,617 | +€1,931 | +18.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€36,928 | - | +€36,928 | |
| Other operating charges | 640/8 | €42,541 | €29,619 | -€12,923 | -30.4% |
| Non-recurring operating charges | 66A | €196 | - | -€196 | |
| Gross operating margin | 9900 | €236,149 | €317,481 | +€81,332 | +34.4% |
| Operating profit (loss) | 9901 | €120,152 | €124,338 | +€4,187 | +3.5% |
| Financial income | 75/76B | €1,212 | €373 | -€839 | -69.2% |
| Recurring financial income | 75 | €781 | €373 | -€409 | -52.3% |
| Non-recurring financial income | 76B | €430 | - | -€430 | |
| Financial charges | 65/66B | €14,311 | €21,120 | +€6,809 | +47.6% |
| Recurring financial charges | 65 | €14,311 | €21,120 | +€6,809 | +47.6% |
| Profit (loss) for the period before taxes | 9903 | €107,053 | €103,591 | -€3,462 | -3.2% |
| Income taxes | 67/77 | €25,507 | €31,595 | +€6,088 | +23.9% |
| Profit (loss) for the period | 9904 | €81,545 | €71,996 | -€9,549 | -11.7% |
| Profit (loss) for the period to be appropriated | 9905 | €81,545 | €71,996 | -€9,549 | -11.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.