Europlex: what changed
Two fiscal 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.
What changed
Europlex
NACE 20.600, Manufacture of chemicals and chemical products
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€47,282
2023 · €792,288-€745,006
Equity
€1.1m
2023 · €1.1m+€47,282
Cash
-
not filed
Balance sheet total
€2.2m
2023 · €2.4m-€145,941
Largest movements
Assets
- Tangible fixed assets -€149,136
down €149,136 (-26.4%), from €564,631 to €415,495
of which Leasing and similar rights: -€95,925
Equity and liabilities
- Debts after one year -€188,782
down €188,782 (-59.2%), from €318,733 to €129,951
- Trade debts -€102,190
no longer reported in 2024 (was €102,190)
- Profit (loss) carried forward +€47,282
up €47,282 (+30.1%), from -€157,014 to -€109,733
- Current portion of long-term debt +€46,284
up €46,284 (+25.7%), from €180,371 to €226,655
- Short-term financial debts +€43,356
up €43,356 (+23.3%), from €185,685 to €229,041
Income statement
- Gross operating margin -€1.1m
down €1.1m (-53.1%), from €2.1m to €969,646
- Staff costs -€60,159
down €60,159 (-8.0%), from €750,041 to €689,883
- Financial charges -€25,831
down €25,831 (-43.7%), from €59,090 to €33,259
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.
Result 2023
€792,288
Gross operating margin
-€1.1m
Staff costs
+€60,159
Depreciation
+€9,773
Other operating charges
-€4,862
Financial income
-€1,521
Financial charges
+€25,831
Deferred taxes and other
+€261,923
Result 2024
€47,282
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,366,096 | €2,220,155 | -€145,941 | -6.2% |
| Fixed assets | 21/28 | €565,110 | €415,686 | -€149,424 | -26.4% |
| Intangible fixed assets | 21 | €479 | €192 | -€288 | -60.0% |
| Tangible fixed assets | 22/27 | €564,631 | €415,495 | -€149,136 | -26.4% |
| Plant, machinery and equipment | 23 | €305,393 | €254,413 | -€50,980 | -16.7% |
| Furniture and vehicles | 24 | €19,299 | €5,720 | -€13,580 | -70.4% |
| Leasing and similar rights | 25 | €239,939 | €144,014 | -€95,925 | -40.0% |
| Other tangible fixed assets | 26 | - | €11,348 | +€11,348 | |
| Current assets | 29/58 | €1,800,986 | €1,804,469 | +€3,483 | +0.2% |
| Stocks and contracts in progress | 3 | €925,091 | €908,974 | -€16,117 | -1.7% |
| Stocks | 30/36 | €925,091 | €908,974 | -€16,117 | -1.7% |
| Amounts receivable within one year | 40/41 | €832,280 | €850,542 | +€18,262 | +2.2% |
| Trade receivables | 40 | €655,982 | €672,129 | +€16,147 | +2.5% |
| Other amounts receivable | 41 | €176,298 | €178,413 | +€2,115 | +1.2% |
| Deferred charges and accrued income | 490/1 | €43,614 | €44,953 | +€1,338 | +3.1% |
| Total equity and liabilities | 10/49 | €2,366,096 | €2,220,155 | -€145,941 | -6.2% |
| Equity | 10/15 | €1,066,618 | €1,113,899 | +€47,282 | +4.4% |
| Contributions | 10/11 | €154,000 | €154,000 | = | 0.0% |
| Capital | 10 | €154,000 | €154,000 | = | 0.0% |
| Issued capital | 100 | €154,000 | €154,000 | = | 0.0% |
| Reserves | 13 | €1,069,632 | €1,069,632 | = | 0.0% |
| Non-distributable reserves | 130/1 | €15,777 | €15,777 | = | 0.0% |
| Legal reserve | 130 | €15,400 | €15,400 | = | 0.0% |
| Other | 1319 | €377 | €377 | = | 0.0% |
| Tax-exempt reserves | 132 | €785,768 | €785,768 | = | 0.0% |
| Distributable reserves | 133 | €268,087 | €268,087 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€157,014 | -€109,733 | +€47,282 | +30.1% |
| Provisions and deferred taxes | 16 | €261,923 | €261,923 | = | 0.0% |
| Deferred taxes | 168 | €261,923 | €261,923 | = | 0.0% |
| Amounts payable | 17/49 | €1,037,556 | €844,333 | -€193,223 | -18.6% |
| Amounts payable after more than one year | 17 | €318,733 | €129,951 | -€188,782 | -59.2% |
| Financial debts | 170/4 | €318,733 | €129,951 | -€188,782 | -59.2% |
| Amounts payable within one year | 42/48 | €718,823 | €714,383 | -€4,440 | -0.6% |
| Current portion of amounts payable after more than one year | 42 | €180,371 | €226,655 | +€46,284 | +25.7% |
| Financial debts | 43 | €185,685 | €229,041 | +€43,356 | +23.3% |
| Credit institutions | 430/8 | €185,685 | €229,041 | +€43,356 | +23.3% |
| Trade debts | 44 | €102,190 | - | -€102,190 | |
| Suppliers | 440/4 | €102,190 | - | -€102,190 | |
| Taxes, remuneration and social security | 45 | €250,577 | €258,687 | +€8,110 | +3.2% |
| Taxes | 450/3 | €116,927 | €134,212 | +€17,285 | +14.8% |
| Remuneration and social security | 454/9 | €133,650 | €124,475 | -€9,175 | -6.9% |
| Non-recurring operating income | 76A | €1,047,691 | - | -€1.0m | |
| Remuneration, social security and pensions | 62 | €750,041 | €689,883 | -€60,159 | -8.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €181,918 | €172,146 | -€9,773 | -5.4% |
| Other operating charges | 640/8 | €22,215 | €27,078 | +€4,862 | +21.9% |
| Gross operating margin | 9900 | €2,065,954 | €969,646 | -€1.1m | -53.1% |
| Operating profit (loss) | 9901 | €1,111,780 | €80,541 | -€1.0m | -92.8% |
| Financial income | 75/76B | €1,521 | - | -€1,521 | |
| Recurring financial income | 75 | €1,521 | - | -€1,521 | |
| Financial charges | 65/66B | €59,090 | €33,259 | -€25,831 | -43.7% |
| Recurring financial charges | 65 | €59,090 | €33,259 | -€25,831 | -43.7% |
| Profit (loss) for the period before taxes | 9903 | €1,054,211 | €47,282 | -€1.0m | -95.5% |
| Transfer to deferred taxes | 680 | €261,923 | - | -€261,923 | |
| Profit (loss) for the period | 9904 | €792,288 | €47,282 | -€745,006 | -94.0% |
| Transfer to tax-exempt reserves | 689 | €785,768 | - | -€785,768 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,520 | €47,282 | +€40,762 | +625.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.