L.C. 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.
L.C. PLASTICS
Largest movements
- Receivables within one year +€222,479
up €222,479 (+661%), from €33,672 to €256,151
of which Other amounts receivable: +€236,903
- Current investments -€129,527
down €129,527 (-86.1%), from €150,460 to €20,932
- Cash -€110,614
down €110,614 (-78.5%), from €140,864 to €30,250
mainly Receivables within one year (-€222,479) and Investment in fixed assets (net) (-€47,995)
- Stocks and contracts -€45,261
no longer reported in 2025 (was €45,261)
- Tangible fixed assets +€29,028
up €29,028 (+58.8%), from €49,387 to €78,415
of which Furniture and vehicles: +€47,725
- Profit (loss) carried forward -€34,679
down €34,679 (-16.5%), from €210,462 to €175,782
- Gross operating margin -€365,192
down €365,192, from €356,389 to -€8,803
- Staff costs -€135,777
no longer reported in 2025 (was €135,777)
- Taxes -€4,297
down €4,297 (-98.3%), from €4,373 to €76
- Financial income +€4,175
up €4,175 (+1,330%), from €314 to €4,489
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 | €424,347 | €391,072 | -€33,275 | -7.8% |
| Fixed assets | 21/28 | €49,669 | €79,977 | +€30,308 | +61.0% |
| Tangible fixed assets | 22/27 | €49,387 | €78,415 | +€29,028 | +58.8% |
| Land and buildings | 22 | €28,748 | €28,748 | = | 0.0% |
| Plant, machinery and equipment | 23 | €20,639 | €1,943 | -€18,696 | -90.6% |
| Furniture and vehicles | 24 | €0 | €47,725 | +€47,725 | |
| Financial fixed assets | 28 | €282 | €1,562 | +€1,280 | +454% |
| Current assets | 29/58 | €374,679 | €311,095 | -€63,584 | -17.0% |
| Stocks and contracts in progress | 3 | €45,261 | - | -€45,261 | |
| Stocks | 30/36 | €45,261 | - | -€45,261 | |
| Amounts receivable within one year | 40/41 | €33,672 | €256,151 | +€222,479 | +661% |
| Trade receivables | 40 | €33,345 | €18,921 | -€14,424 | -43.3% |
| Other amounts receivable | 41 | €327 | €237,230 | +€236,903 | +72,490% |
| Current investments | 50/53 | €150,460 | €20,932 | -€129,527 | -86.1% |
| Cash at bank and in hand | 54/58 | €140,864 | €30,250 | -€110,614 | -78.5% |
| Deferred charges and accrued income | 490/1 | €4,422 | €3,762 | -€660 | -14.9% |
| Total equity and liabilities | 10/49 | €424,347 | €391,072 | -€33,275 | -7.8% |
| Equity | 10/15 | €414,632 | €379,953 | -€34,679 | -8.4% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | - | -€61,973 | |
| Issued capital | 100 | €61,973 | - | -€61,973 | |
| Reserves | 13 | €142,197 | €142,197 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | - | -€6,197 | |
| Reserves not available under the articles | 1311 | - | €6,197 | +€6,197 | |
| Distributable reserves | 133 | €136,000 | €136,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €210,462 | €175,782 | -€34,679 | -16.5% |
| Amounts payable | 17/49 | €9,715 | €11,119 | +€1,404 | +14.5% |
| Amounts payable within one year | 42/48 | €9,715 | €11,119 | +€1,404 | +14.5% |
| Trade debts | 44 | €3,095 | €918 | -€2,177 | -70.3% |
| Suppliers | 440/4 | €3,095 | €918 | -€2,177 | -70.3% |
| Taxes, remuneration and social security | 45 | €6,608 | €10,201 | +€3,593 | +54.4% |
| Taxes | 450/3 | €6,608 | €7,241 | +€633 | +9.6% |
| Remuneration and social security | 454/9 | - | €2,960 | +€2,960 | |
| Other amounts payable | 47/48 | €12 | - | -€12 | |
| Non-recurring operating income | 76A | €184,680 | €29,619 | -€155,061 | -84.0% |
| Remuneration, social security and pensions | 62 | €135,777 | - | -€135,777 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,202 | €17,686 | -€2,516 | -12.5% |
| Other operating charges | 640/8 | €8,753 | €9,868 | +€1,115 | +12.7% |
| Non-recurring operating charges | 66A | - | €2,575 | +€2,575 | |
| Gross operating margin | 9900 | €356,389 | -€8,803 | -€365,192 | |
| Operating profit (loss) | 9901 | €191,657 | -€38,932 | -€230,589 | |
| Financial income | 75/76B | €314 | €4,489 | +€4,175 | +1,330% |
| Recurring financial income | 75 | €314 | €4,489 | +€4,175 | +1,330% |
| Financial charges | 65/66B | €158 | €161 | +€3 | +2.0% |
| Recurring financial charges | 65 | €158 | €161 | +€3 | +2.0% |
| Profit (loss) for the period before taxes | 9903 | €191,813 | -€34,604 | -€226,417 | |
| Income taxes | 67/77 | €4,373 | €76 | -€4,297 | -98.3% |
| Profit (loss) for the period | 9904 | €187,440 | -€34,679 | -€222,120 | |
| Profit (loss) for the period to be appropriated | 9905 | €187,440 | -€34,679 | -€222,120 |
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 16 October 2026 via checked.be.