CS 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.
CS PLASTICS
Largest movements
- Stocks and contracts +€385,097
up €385,097 (+23.3%), from €1.7m to €2.0m
of which Contracts in progress: +€307,916
- Current investments -€308,891
down €308,891 (-100.0%), from €308,891 to €0
- Cash +€281,649
up €281,649 (+57.3%), from €491,617 to €773,265
mainly Net result for the year (+€506,784) and Current investments (+€308,891)
- Receivables within one year -€156,486
down €156,486 (-11.8%), from €1.3m to €1.2m
of which Trade receivables: -€268,584
- Tangible fixed assets -€145,929
down €145,929 (-40.4%), from €361,226 to €215,297
of which Land and buildings: -€142,686
- Reserves +€375,984
up €375,984 (+29.2%), from €1.3m to €1.7m
of which Distributable reserves: +€375,984
- Other debts -€194,550
down €194,550 (-60.8%), from €319,913 to €125,363
- Advances received -€106,931
down €106,931 (-6.1%), from €1.7m to €1.6m
- Trade debts +€72,984
up €72,984 (+13.9%), from €524,717 to €597,701
- Debts after one year -€72,169
down €72,169 (-100.0%), from €72,169 to €0
- Gross operating margin -€206,652
down €206,652 (-15.8%), from €1.3m to €1.1m
- Financial income +€51,964
up €51,964 (+436.0%), from €11,919 to €63,883
- Taxes +€32,665
up €32,665 (+24.2%), from €134,880 to €167,545
- Staff costs +€26,414
up €26,414 (+7.1%), from €371,865 to €398,279
- Depreciation -€19,116
down €19,116 (-21.8%), from €87,752 to €68,636
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 | €4,166,482 | €4,205,272 | +€38,790 | +0.9% |
| Fixed assets | 21/28 | €366,326 | €215,297 | -€151,029 | -41.2% |
| Intangible fixed assets | 21 | €4,300 | €0 | -€4,300 | -100.0% |
| Tangible fixed assets | 22/27 | €361,226 | €215,297 | -€145,929 | -40.4% |
| Land and buildings | 22 | €142,686 | €0 | -€142,686 | -100.0% |
| Plant, machinery and equipment | 23 | €79,593 | €78,347 | -€1,246 | -1.6% |
| Furniture and vehicles | 24 | €138,947 | €108,305 | -€30,642 | -22.1% |
| Other tangible fixed assets | 26 | - | €28,645 | +€28,645 | |
| Financial fixed assets | 28 | €800 | €0 | -€800 | -100.0% |
| Current assets | 29/58 | €3,800,156 | €3,989,976 | +€189,819 | +5.0% |
| Stocks and contracts in progress | 3 | €1,653,361 | €2,038,458 | +€385,097 | +23.3% |
| Stocks | 30/36 | €453,108 | €530,289 | +€77,181 | +17.0% |
| Contracts in progress | 37 | €1,200,253 | €1,508,169 | +€307,916 | +25.7% |
| Amounts receivable within one year | 40/41 | €1,320,712 | €1,164,226 | -€156,486 | -11.8% |
| Trade receivables | 40 | €1,303,480 | €1,034,896 | -€268,584 | -20.6% |
| Other amounts receivable | 41 | €17,232 | €129,330 | +€112,098 | +650.5% |
| Current investments | 50/53 | €308,891 | €0 | -€308,891 | -100.0% |
| Cash at bank and in hand | 54/58 | €491,617 | €773,265 | +€281,649 | +57.3% |
| Deferred charges and accrued income | 490/1 | €25,576 | €14,026 | -€11,549 | -45.2% |
| Total equity and liabilities | 10/49 | €4,166,482 | €4,205,272 | +€38,790 | +0.9% |
| Equity | 10/15 | €1,306,996 | €1,682,980 | +€375,984 | +28.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €1,286,996 | €1,662,980 | +€375,984 | +29.2% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,286,996 | €1,662,980 | +€375,984 | +29.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €2,859,486 | €2,522,293 | -€337,194 | -11.8% |
| Amounts payable after more than one year | 17 | €72,169 | €0 | -€72,169 | -100.0% |
| Financial debts | 170/4 | €72,169 | €0 | -€72,169 | -100.0% |
| Amounts payable within one year | 42/48 | €2,779,725 | €2,514,943 | -€264,782 | -9.5% |
| Current portion of amounts payable after more than one year | 42 | €39,184 | €0 | -€39,184 | -100.0% |
| Trade debts | 44 | €524,717 | €597,701 | +€72,984 | +13.9% |
| Suppliers | 440/4 | €524,717 | €597,701 | +€72,984 | +13.9% |
| Advances received on contracts in progress | 46 | €1,745,768 | €1,638,837 | -€106,931 | -6.1% |
| Taxes, remuneration and social security | 45 | €150,142 | €153,042 | +€2,899 | +1.9% |
| Taxes | 450/3 | €119,041 | €119,737 | +€696 | +0.6% |
| Remuneration and social security | 454/9 | €31,101 | €33,305 | +€2,203 | +7.1% |
| Other amounts payable | 47/48 | €319,913 | €125,363 | -€194,550 | -60.8% |
| Accrued charges and deferred income | 492/3 | €7,592 | €7,350 | -€242 | -3.2% |
| Remuneration, social security and pensions | 62 | €371,865 | €398,279 | +€26,414 | +7.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €87,752 | €68,636 | -€19,116 | -21.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,580 | +€1,580 | |
| Other operating charges | 640/8 | €7,866 | €9,608 | +€1,742 | +22.1% |
| Gross operating margin | 9900 | €1,307,353 | €1,100,701 | -€206,652 | -15.8% |
| Operating profit (loss) | 9901 | €839,871 | €622,599 | -€217,272 | -25.9% |
| Financial income | 75/76B | €11,919 | €63,883 | +€51,964 | +436.0% |
| Recurring financial income | 75 | €11,919 | €63,883 | +€51,964 | +436.0% |
| Financial charges | 65/66B | €12,609 | €12,153 | -€456 | -3.6% |
| Recurring financial charges | 65 | €12,609 | €12,153 | -€456 | -3.6% |
| Profit (loss) for the period before taxes | 9903 | €839,181 | €674,329 | -€164,852 | -19.6% |
| Income taxes | 67/77 | €134,880 | €167,545 | +€32,665 | +24.2% |
| Profit (loss) for the period | 9904 | €704,301 | €506,784 | -€197,517 | -28.0% |
| Profit (loss) for the period to be appropriated | 9905 | €704,301 | €506,784 | -€197,517 | -28.0% |
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 11 October 2026 via checked.be.