JOST PLASTICS SERVICES: 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.
JOST PLASTICS SERVICES
Largest movements
- Current investments +€88,906
up €88,906 (+49.4%), from €180,000 to €268,906
- Cash -€78,541
down €78,541 (-91.7%), from €85,656 to €7,115
mainly Current investments (-€88,906) and Tax, wage and social debts (-€35,095)
- Receivables within one year -€7,260
down €7,260 (-50.0%), from €14,520 to €7,260
- Reserves +€38,137
up €38,137 (+18.1%), from €210,308 to €248,445
- Tax, wage and social debts -€35,095
down €35,095 (-55.0%), from €63,858 to €28,763
of which Taxes: -€32,050
- Gross operating margin -€46,957
down €46,957 (-49.4%), from €95,004 to €48,046
- Taxes -€12,708
down €12,708 (-46.7%), from €27,218 to €14,510
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 | €280,176 | €283,281 | +€3,105 | +1.1% |
| Current assets | 29/58 | €280,176 | €283,281 | +€3,105 | +1.1% |
| Amounts receivable within one year | 40/41 | €14,520 | €7,260 | -€7,260 | -50.0% |
| Trade receivables | 40 | €14,520 | €7,260 | -€7,260 | -50.0% |
| Current investments | 50/53 | €180,000 | €268,906 | +€88,906 | +49.4% |
| Cash at bank and in hand | 54/58 | €85,656 | €7,115 | -€78,541 | -91.7% |
| Total equity and liabilities | 10/49 | €280,176 | €283,281 | +€3,105 | +1.1% |
| Equity | 10/15 | €215,308 | €253,445 | +€38,137 | +17.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €210,308 | €248,445 | +€38,137 | +18.1% |
| Distributable reserves | 133 | €210,308 | €248,445 | +€38,137 | +18.1% |
| Amounts payable | 17/49 | €64,868 | €29,836 | -€35,032 | -54.0% |
| Amounts payable within one year | 42/48 | €64,868 | €29,836 | -€35,032 | -54.0% |
| Trade debts | 44 | €151 | €214 | +€62 | +41.2% |
| Suppliers | 440/4 | €151 | €214 | +€62 | +41.2% |
| Taxes, remuneration and social security | 45 | €63,858 | €28,763 | -€35,095 | -55.0% |
| Taxes | 450/3 | €60,813 | €28,763 | -€32,050 | -52.7% |
| Remuneration and social security | 454/9 | €3,045 | - | -€3,045 | |
| Other amounts payable | 47/48 | €859 | €859 | = | 0.0% |
| Other operating charges | 640/8 | €396 | - | -€396 | |
| Gross operating margin | 9900 | €95,004 | €48,046 | -€46,957 | -49.4% |
| Operating profit (loss) | 9901 | €94,608 | €48,046 | -€46,562 | -49.2% |
| Financial income | 75/76B | €5,600 | €5,580 | -€20 | -0.3% |
| Recurring financial income | 75 | €5,600 | €5,580 | -€20 | -0.3% |
| Financial charges | 65/66B | €70 | €120 | +€49 | +70.0% |
| Recurring financial charges | 65 | €70 | €120 | +€49 | +70.0% |
| Profit (loss) for the period before taxes | 9903 | €100,137 | €53,507 | -€46,630 | -46.6% |
| Income taxes | 67/77 | €27,218 | €14,510 | -€12,708 | -46.7% |
| Profit (loss) for the period | 9904 | €72,919 | €38,996 | -€33,922 | -46.5% |
| Profit (loss) for the period to be appropriated | 9905 | €72,919 | €38,996 | -€33,922 | -46.5% |
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 15 October 2026 via checked.be.