D.K. PLAST: 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.
D.K. PLAST
Largest movements
- Cash -€61,685
down €61,685 (-51.7%), from €119,218 to €57,533
mainly Receivables within one year (-€37,834) and Investment in fixed assets (net) (-€30,150)
- Receivables within one year +€37,834
up €37,834 (+11.9%), from €317,118 to €354,952
of which Trade receivables: +€36,034
- Tangible fixed assets +€19,368
up €19,368 (+70.6%), from €27,433 to €46,800
- Trade debts -€14,111
down €14,111 (-20.3%), from €69,350 to €55,239
- Reserves +€10,498
up €10,498 (+3.4%), from €309,628 to €320,126
of which Distributable reserves: +€10,498
- Current portion of long-term debt +€8,161
up €8,161 (+126%), from €6,464 to €14,625
- Other debts -€7,500
no longer reported in 2025 (was €7,500)
- Debts after one year +€5,711
up €5,711 (+45.8%), from €12,482 to €18,194
- Gross operating margin -€160,855
down €160,855 (-53.3%), from €301,550 to €140,695
- Taxes -€39,187
down €39,187 (-88.8%), from €44,145 to €4,958
- Staff costs -€24,395
down €24,395 (-17.7%), from €138,121 to €113,726
- Depreciation +€3,178
up €3,178 (+41.8%), from €7,605 to €10,783
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 | €465,692 | €464,856 | -€836 | -0.2% |
| Fixed assets | 21/28 | €27,483 | €46,850 | +€19,368 | +70.5% |
| Tangible fixed assets | 22/27 | €27,433 | €46,800 | +€19,368 | +70.6% |
| Furniture and vehicles | 24 | €27,433 | €46,800 | +€19,368 | +70.6% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €438,209 | €418,006 | -€20,203 | -4.6% |
| Amounts receivable within one year | 40/41 | €317,118 | €354,952 | +€37,834 | +11.9% |
| Trade receivables | 40 | €199,954 | €235,988 | +€36,034 | +18.0% |
| Other amounts receivable | 41 | €117,164 | €118,964 | +€1,800 | +1.5% |
| Current investments | 50/53 | - | €1,000 | +€1,000 | |
| Cash at bank and in hand | 54/58 | €119,218 | €57,533 | -€61,685 | -51.7% |
| Deferred charges and accrued income | 490/1 | €1,873 | €4,522 | +€2,648 | +141% |
| Total equity and liabilities | 10/49 | €465,692 | €464,856 | -€836 | -0.2% |
| Equity | 10/15 | €316,847 | €327,345 | +€10,498 | +3.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €309,628 | €320,126 | +€10,498 | +3.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €307,768 | €318,266 | +€10,498 | +3.4% |
| Profit (loss) carried forward | 14 | €1,019 | €1,019 | = | 0.0% |
| Amounts payable | 17/49 | €148,845 | €137,511 | -€11,334 | -7.6% |
| Amounts payable after more than one year | 17 | €12,482 | €18,194 | +€5,711 | +45.8% |
| Financial debts | 170/4 | €12,482 | €18,194 | +€5,711 | +45.8% |
| Amounts payable within one year | 42/48 | €136,363 | €119,318 | -€17,045 | -12.5% |
| Current portion of amounts payable after more than one year | 42 | €6,464 | €14,625 | +€8,161 | +126% |
| Financial debts | 43 | €3,392 | €3,333 | -€58 | -1.7% |
| Credit institutions | 430/8 | €3,392 | €3,333 | -€58 | -1.7% |
| Trade debts | 44 | €69,350 | €55,239 | -€14,111 | -20.3% |
| Suppliers | 440/4 | €69,350 | €55,239 | -€14,111 | -20.3% |
| Advances received on contracts in progress | 46 | €489 | €489 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €49,169 | €45,632 | -€3,537 | -7.2% |
| Taxes | 450/3 | €44,510 | €37,635 | -€6,876 | -15.4% |
| Remuneration and social security | 454/9 | €4,659 | €7,997 | +€3,339 | +71.7% |
| Other amounts payable | 47/48 | €7,500 | - | -€7,500 | |
| Remuneration, social security and pensions | 62 | €138,121 | €113,726 | -€24,395 | -17.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,605 | €10,783 | +€3,178 | +41.8% |
| Other operating charges | 640/8 | €4,471 | €4,581 | +€111 | +2.5% |
| Gross operating margin | 9900 | €301,550 | €140,695 | -€160,855 | -53.3% |
| Operating profit (loss) | 9901 | €151,354 | €11,605 | -€139,748 | -92.3% |
| Financial income | 75/76B | €5,014 | €5,368 | +€354 | +7.1% |
| Recurring financial income | 75 | €5,014 | €5,368 | +€354 | +7.1% |
| Financial charges | 65/66B | €1,369 | €1,517 | +€148 | +10.8% |
| Recurring financial charges | 65 | €1,369 | €1,517 | +€148 | +10.8% |
| Profit (loss) for the period before taxes | 9903 | €154,999 | €15,456 | -€139,542 | -90.0% |
| Income taxes | 67/77 | €44,145 | €4,958 | -€39,187 | -88.8% |
| Profit (loss) for the period | 9904 | €110,854 | €10,498 | -€100,355 | -90.5% |
| Profit (loss) for the period to be appropriated | 9905 | €110,854 | €10,498 | -€100,355 | -90.5% |
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 17 October 2026 via checked.be.