CHASSIPLAST: 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.
CHASSIPLAST
Largest movements
- Cash -€554,254
down €554,254 (-63.4%), from €874,728 to €320,474
mainly Investment in fixed assets (net) (-€575,066) and Trade debts (-€164,949)
- Tangible fixed assets +€360,760
up €360,760 (+42.0%), from €859,239 to €1.2m
of which Land and buildings: +€514,990
- Receivables within one year -€64,015
down €64,015 (-5.7%), from €1.1m to €1.1m
of which Trade receivables: -€62,347
- Trade debts -€164,949
down €164,949 (-68.2%), from €241,864 to €76,915
- Debts after one year -€92,158
down €92,158 (-43.2%), from €213,232 to €121,075
- Profit (loss) carried forward +€36,115
up €36,115 (+6.0%), from €601,053 to €637,168
- Staff costs -€84,944
down €84,944 (-10.4%), from €816,182 to €731,238
- Financial income -€61,003
down €61,003 (-60.6%), from €100,630 to €39,627
- Gross operating margin -€15,481
down €15,481 (-1.6%), from €998,306 to €982,825
- Depreciation +€15,317
up €15,317 (+7.7%), from €198,489 to €213,806
- Financial charges -€13,451
down €13,451 (-31.1%), from €43,264 to €29,813
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 | €3,414,240 | €3,146,047 | -€268,193 | -7.9% |
| Fixed assets | 21/28 | €860,691 | €1,221,951 | +€361,260 | +42.0% |
| Tangible fixed assets | 22/27 | €859,239 | €1,219,999 | +€360,760 | +42.0% |
| Land and buildings | 22 | €254,826 | €769,816 | +€514,990 | +202% |
| Plant, machinery and equipment | 23 | €474,865 | €363,167 | -€111,698 | -23.5% |
| Furniture and vehicles | 24 | €129,548 | €87,016 | -€42,532 | -32.8% |
| Financial fixed assets | 28 | €1,452 | €1,952 | +€500 | +34.4% |
| Current assets | 29/58 | €2,553,549 | €1,924,096 | -€629,453 | -24.7% |
| Stocks and contracts in progress | 3 | €522,432 | €503,078 | -€19,354 | -3.7% |
| Stocks | 30/36 | €522,432 | €503,078 | -€19,354 | -3.7% |
| Amounts receivable within one year | 40/41 | €1,117,534 | €1,053,519 | -€64,015 | -5.7% |
| Trade receivables | 40 | €764,442 | €702,095 | -€62,347 | -8.2% |
| Other amounts receivable | 41 | €353,091 | €351,424 | -€1,668 | -0.5% |
| Cash at bank and in hand | 54/58 | €874,728 | €320,474 | -€554,254 | -63.4% |
| Deferred charges and accrued income | 490/1 | €38,855 | €47,026 | +€8,170 | +21.0% |
| Total equity and liabilities | 10/49 | €3,414,240 | €3,146,047 | -€268,193 | -7.9% |
| Equity | 10/15 | €2,551,472 | €2,567,566 | +€16,093 | +0.6% |
| Reserves | 13 | €1,894,854 | €1,879,284 | -€15,570 | -0.8% |
| Non-distributable reserves | 130/1 | €334,656 | - | -€334,656 | |
| Reserves not available under the articles | 1311 | €334,656 | - | -€334,656 | |
| Tax-exempt reserves | 132 | €77,852 | €62,282 | -€15,570 | -20.0% |
| Distributable reserves | 133 | €1,482,346 | €1,817,002 | +€334,656 | +22.6% |
| Profit (loss) carried forward | 14 | €601,053 | €637,168 | +€36,115 | +6.0% |
| Investment grants | 15 | €55,565 | €51,114 | -€4,452 | -8.0% |
| Provisions and deferred taxes | 16 | €25,951 | €20,761 | -€5,190 | -20.0% |
| Deferred taxes | 168 | €25,951 | €20,761 | -€5,190 | -20.0% |
| Amounts payable | 17/49 | €836,817 | €557,721 | -€279,096 | -33.4% |
| Amounts payable after more than one year | 17 | €213,232 | €121,075 | -€92,158 | -43.2% |
| Financial debts | 170/4 | €213,232 | €121,075 | -€92,158 | -43.2% |
| Amounts payable within one year | 42/48 | €623,585 | €436,646 | -€186,939 | -30.0% |
| Current portion of amounts payable after more than one year | 42 | €95,440 | €94,539 | -€901 | -0.9% |
| Trade debts | 44 | €241,864 | €76,915 | -€164,949 | -68.2% |
| Suppliers | 440/4 | €241,864 | €76,915 | -€164,949 | -68.2% |
| Taxes, remuneration and social security | 45 | €140,559 | €118,773 | -€21,786 | -15.5% |
| Taxes | 450/3 | €67,309 | €118,773 | +€51,463 | +76.5% |
| Remuneration and social security | 454/9 | €73,249 | - | -€73,249 | |
| Other amounts payable | 47/48 | €145,721 | €146,419 | +€698 | +0.5% |
| Non-recurring operating income | 76A | €5,797 | - | -€5,797 | |
| Remuneration, social security and pensions | 62 | €816,182 | €731,238 | -€84,944 | -10.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €198,489 | €213,806 | +€15,317 | +7.7% |
| Other operating charges | 640/8 | €30,560 | €31,315 | +€756 | +2.5% |
| Non-recurring operating charges | 66A | €960 | €707 | -€253 | -26.3% |
| Gross operating margin | 9900 | €998,306 | €982,825 | -€15,481 | -1.6% |
| Operating profit (loss) | 9901 | -€47,885 | €5,759 | +€53,643 | |
| Financial income | 75/76B | €100,630 | €39,627 | -€61,003 | -60.6% |
| Recurring financial income | 75 | €100,630 | €39,627 | -€61,003 | -60.6% |
| Financial charges | 65/66B | €43,264 | €29,813 | -€13,451 | -31.1% |
| Recurring financial charges | 65 | €43,264 | €29,813 | -€13,451 | -31.1% |
| Profit (loss) for the period before taxes | 9903 | €9,482 | €15,573 | +€6,091 | +64.2% |
| Transfer from deferred taxes | 780 | €5,190 | €5,190 | = | 0.0% |
| Income taxes | 67/77 | -€2,445 | €218 | +€2,663 | |
| Profit (loss) for the period | 9904 | €17,117 | €20,545 | +€3,428 | +20.0% |
| Transfer from tax-exempt reserves | 789 | €15,570 | €15,570 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €32,687 | €36,115 | +€3,428 | +10.5% |
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 1 November 2026 via checked.be.