GENERAL PLASTICS CONSULTING: 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.
GENERAL PLASTICS CONSULTING
Largest movements
- Tangible fixed assets -€482,919
down €482,919 (-99.1%), from €487,216 to €4,296
of which Land and buildings: -€482,253
- Cash +€146,312
up €146,312 (+531%), from €27,577 to €173,889
mainly Investment in fixed assets (net) (+€482,253) and Net result for the year (+€297,066)
- Receivables within one year +€105,089
up €105,089 (+37.1%), from €283,617 to €388,705
of which Other amounts receivable: +€146,118
- Debts after one year -€239,302
no longer reported in 2025 (was €239,302)
- Contributions -€225,000
down €225,000 (-97.8%), from €230,000 to €5,000
- Reserves +€197,066
up €197,066 (+105%), from €188,442 to €385,508
of which Distributable reserves: +€207,066
- Tax, wage and social debts +€55,167
up €55,167 (+195%), from €28,304 to €83,471
of which Taxes: +€54,905
- Current portion of long-term debt -€12,656
down €12,656 (-57.6%), from €21,958 to €9,302
- Gross operating margin +€273,425
up €273,425 (+153%), from €178,206 to €451,631
- Taxes +€99,629
up €99,629 (+292%), from €34,156 to €133,785
- Depreciation -€33,967
down €33,967 (-98.1%), from €34,634 to €666
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 | €809,485 | €580,164 | -€229,321 | -28.3% |
| Fixed assets | 21/28 | €487,216 | €4,296 | -€482,919 | -99.1% |
| Tangible fixed assets | 22/27 | €487,216 | €4,296 | -€482,919 | -99.1% |
| Land and buildings | 22 | €482,253 | - | -€482,253 | |
| Furniture and vehicles | 24 | €4,963 | €4,296 | -€666 | -13.4% |
| Current assets | 29/58 | €322,269 | €575,868 | +€253,599 | +78.7% |
| Amounts receivable after more than one year | 29 | €10,000 | €10,000 | = | 0.0% |
| Other amounts receivable | 291 | €10,000 | €10,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €283,617 | €388,705 | +€105,089 | +37.1% |
| Trade receivables | 40 | €271,658 | €230,629 | -€41,029 | -15.1% |
| Other amounts receivable | 41 | €11,959 | €158,076 | +€146,118 | +1,222% |
| Cash at bank and in hand | 54/58 | €27,577 | €173,889 | +€146,312 | +531% |
| Deferred charges and accrued income | 490/1 | €1,076 | €3,273 | +€2,197 | +204% |
| Total equity and liabilities | 10/49 | €809,485 | €580,164 | -€229,321 | -28.3% |
| Equity | 10/15 | €431,088 | €390,508 | -€40,580 | -9.4% |
| Contributions | 10/11 | €230,000 | €5,000 | -€225,000 | -97.8% |
| Revaluation surpluses | 12 | €12,646 | - | -€12,646 | |
| Reserves | 13 | €188,442 | €385,508 | +€197,066 | +105% |
| Non-distributable reserves | 130/1 | €10,000 | - | -€10,000 | |
| Reserves not available under the articles | 1311 | €10,000 | - | -€10,000 | |
| Distributable reserves | 133 | €178,442 | €385,508 | +€207,066 | +116% |
| Amounts payable | 17/49 | €378,396 | €189,656 | -€188,741 | -49.9% |
| Amounts payable after more than one year | 17 | €239,302 | - | -€239,302 | |
| Financial debts | 170/4 | €239,302 | - | -€239,302 | |
| Amounts payable within one year | 42/48 | €137,695 | €186,340 | +€48,645 | +35.3% |
| Current portion of amounts payable after more than one year | 42 | €21,958 | €9,302 | -€12,656 | -57.6% |
| Trade debts | 44 | €12,319 | €15,825 | +€3,505 | +28.5% |
| Suppliers | 440/4 | €12,319 | €15,825 | +€3,505 | +28.5% |
| Taxes, remuneration and social security | 45 | €28,304 | €83,471 | +€55,167 | +195% |
| Taxes | 450/3 | €24,804 | €79,709 | +€54,905 | +221% |
| Remuneration and social security | 454/9 | €3,500 | €3,762 | +€262 | +7.5% |
| Other amounts payable | 47/48 | €75,113 | €77,742 | +€2,629 | +3.5% |
| Accrued charges and deferred income | 492/3 | €1,400 | €3,316 | +€1,916 | +137% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,634 | €666 | -€33,967 | -98.1% |
| Other operating charges | 640/8 | €5,535 | €5,683 | +€148 | +2.7% |
| Gross operating margin | 9900 | €178,206 | €451,631 | +€273,425 | +153% |
| Operating profit (loss) | 9901 | €138,038 | €445,282 | +€307,244 | +223% |
| Financial income | 75/76B | €1,155 | €1,606 | +€451 | +39.0% |
| Recurring financial income | 75 | €1,155 | €1,606 | +€451 | +39.0% |
| Financial charges | 65/66B | €17,806 | €16,038 | -€1,769 | -9.9% |
| Recurring financial charges | 65 | €17,806 | €16,038 | -€1,769 | -9.9% |
| Profit (loss) for the period before taxes | 9903 | €121,387 | €430,851 | +€309,463 | +255% |
| Income taxes | 67/77 | €34,156 | €133,785 | +€99,629 | +292% |
| Profit (loss) for the period | 9904 | €87,231 | €297,066 | +€209,835 | +241% |
| Profit (loss) for the period to be appropriated | 9905 | €87,231 | €297,066 | +€209,835 | +241% |
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 22 October 2026 via checked.be.