LPLASTIC: 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.
LPLASTIC
Largest movements
- Cash +€56,686
up €56,686 (+486.1%), from €11,660 to €68,346
mainly Net result for the year (+€100,251) and Trade debts (+€12,733)
- Deferred charges and accrued income +€35,955
up €35,955 (+103.2%), from €34,842 to €70,797
- Receivables within one year +€12,928
up €12,928 (+533.0%), from €2,426 to €15,354
of which Trade receivables: +€12,162
- Tangible fixed assets +€4,476
up €4,476 (+10.0%), from €44,682 to €49,158
of which Furniture and vehicles: +€7,024
- Profit (loss) carried forward +€100,251
up €100,251 (+297.1%), from €33,745 to €133,996
- Trade debts +€12,733
up €12,733 (+3139.3%), from €406 to €13,139
- Other debts -€6,188
down €6,188 (-11.8%), from €52,536 to €46,348
- Tax, wage and social debts +€3,179
up €3,179 (+108.7%), from €2,923 to €6,102
- Gross operating margin +€70,354
up €70,354 (+108.2%), from €65,008 to €135,361
- Taxes +€16,125
up €16,125 (+161.6%), from €9,977 to €26,102
- Other operating charges -€3,488
down €3,488 (-95.1%), from €3,669 to €181
- Depreciation +€2,266
up €2,266 (+35.4%), from €6,396 to €8,661
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.
Cash bridge derived
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 | €93,610 | €203,654 | +€110,044 | +117.6% |
| Fixed assets | 21/28 | €44,682 | €49,158 | +€4,476 | +10.0% |
| Tangible fixed assets | 22/27 | €44,682 | €49,158 | +€4,476 | +10.0% |
| Furniture and vehicles | 24 | €21,969 | €28,993 | +€7,024 | +32.0% |
| Other tangible fixed assets | 26 | €22,713 | €20,164 | -€2,549 | -11.2% |
| Current assets | 29/58 | €48,928 | €154,497 | +€105,569 | +215.8% |
| Amounts receivable within one year | 40/41 | €2,426 | €15,354 | +€12,928 | +533.0% |
| Trade receivables | 40 | €1,891 | €14,053 | +€12,162 | +643.1% |
| Other amounts receivable | 41 | €535 | €1,301 | +€766 | +143.3% |
| Cash at bank and in hand | 54/58 | €11,660 | €68,346 | +€56,686 | +486.1% |
| Deferred charges and accrued income | 490/1 | €34,842 | €70,797 | +€35,955 | +103.2% |
| Total equity and liabilities | 10/49 | €93,610 | €203,654 | +€110,044 | +117.6% |
| Equity | 10/15 | €37,745 | €137,996 | +€100,251 | +265.6% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,745 | €133,996 | +€100,251 | +297.1% |
| Amounts payable | 17/49 | €55,865 | €65,658 | +€9,794 | +17.5% |
| Amounts payable within one year | 42/48 | €55,865 | €65,658 | +€9,794 | +17.5% |
| Trade debts | 44 | €406 | €13,139 | +€12,733 | +3139.3% |
| Suppliers | 440/4 | €406 | €13,139 | +€12,733 | +3139.3% |
| Advances received on contracts in progress | 46 | - | €70 | +€70 | |
| Taxes, remuneration and social security | 45 | €2,923 | €6,102 | +€3,179 | +108.7% |
| Taxes | 450/3 | €2,923 | €6,102 | +€3,179 | +108.7% |
| Other amounts payable | 47/48 | €52,536 | €46,348 | -€6,188 | -11.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,396 | €8,661 | +€2,266 | +35.4% |
| Other operating charges | 640/8 | €3,669 | €181 | -€3,488 | -95.1% |
| Gross operating margin | 9900 | €65,008 | €135,361 | +€70,354 | +108.2% |
| Operating profit (loss) | 9901 | €54,943 | €126,519 | +€71,577 | +130.3% |
| Financial income | 75/76B | €0 | €3 | +€3 | +32400.0% |
| Recurring financial income | 75 | €0 | €3 | +€3 | +32400.0% |
| Financial charges | 65/66B | €79 | €170 | +€91 | +115.7% |
| Recurring financial charges | 65 | €79 | €170 | +€91 | +115.7% |
| Profit (loss) for the period before taxes | 9903 | €54,864 | €126,353 | +€71,489 | +130.3% |
| Income taxes | 67/77 | €9,977 | €26,102 | +€16,125 | +161.6% |
| Profit (loss) for the period | 9904 | €44,887 | €100,251 | +€55,364 | +123.3% |
| Profit (loss) for the period to be appropriated | 9905 | €44,887 | €100,251 | +€55,364 | +123.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.