OROPLASTIC: 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.
OROPLASTIC
Largest movements
- Tangible fixed assets -€82,864
down €82,864 (-21.2%), from €391,680 to €308,815
of which Plant, machinery and equipment: -€73,649
- Stocks and contracts +€68,423
up €68,423 (+25.8%), from €265,205 to €333,628
- Receivables within one year -€15,519
down €15,519 (-3.1%), from €499,182 to €483,663
of which Other amounts receivable: -€9,782
- Debts after one year -€121,253
down €121,253 (-42.3%), from €286,723 to €165,470
- Trade debts +€51,483
up €51,483 (+29.2%), from €176,569 to €228,052
- Gross operating margin -€50,215
down €50,215 (-7.9%), from €638,455 to €588,240
- Staff costs -€20,702
down €20,702 (-4.8%), from €429,447 to €408,745
- Depreciation +€8,526
up €8,526 (+6.4%), from €132,838 to €141,364
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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,334,898 | €1,279,332 | -€55,566 | -4.2% |
| Fixed assets | 21/28 | €462,837 | €367,473 | -€95,364 | -20.6% |
| Intangible fixed assets | 21 | €71,158 | €58,658 | -€12,500 | -17.6% |
| Tangible fixed assets | 22/27 | €391,680 | €308,815 | -€82,864 | -21.2% |
| Plant, machinery and equipment | 23 | €358,523 | €284,873 | -€73,649 | -20.5% |
| Furniture and vehicles | 24 | €33,157 | €23,942 | -€9,215 | -27.8% |
| Current assets | 29/58 | €872,061 | €911,859 | +€39,798 | +4.6% |
| Stocks and contracts in progress | 3 | €265,205 | €333,628 | +€68,423 | +25.8% |
| Stocks | 30/36 | €265,205 | €333,628 | +€68,423 | +25.8% |
| Amounts receivable within one year | 40/41 | €499,182 | €483,663 | -€15,519 | -3.1% |
| Trade receivables | 40 | €489,400 | €483,663 | -€5,737 | -1.2% |
| Other amounts receivable | 41 | €9,782 | - | -€9,782 | |
| Cash at bank and in hand | 54/58 | €106,324 | €93,320 | -€13,004 | -12.2% |
| Deferred charges and accrued income | 490/1 | €1,349 | €1,247 | -€102 | -7.6% |
| Total equity and liabilities | 10/49 | €1,334,898 | €1,279,332 | -€55,566 | -4.2% |
| Equity | 10/15 | €257,643 | €269,067 | +€11,424 | +4.4% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Reserves | 13 | €107,643 | €119,067 | +€11,424 | +10.6% |
| Distributable reserves | 133 | €107,643 | €119,067 | +€11,424 | +10.6% |
| Amounts payable | 17/49 | €1,077,256 | €1,010,265 | -€66,991 | -6.2% |
| Amounts payable after more than one year | 17 | €286,723 | €165,470 | -€121,253 | -42.3% |
| Financial debts | 170/4 | €286,723 | €165,470 | -€121,253 | -42.3% |
| Amounts payable within one year | 42/48 | €790,533 | €844,794 | +€54,262 | +6.9% |
| Current portion of amounts payable after more than one year | 42 | €136,638 | €128,200 | -€8,439 | -6.2% |
| Financial debts | 43 | €350,000 | €350,000 | = | 0.0% |
| Credit institutions | 430/8 | €350,000 | €350,000 | = | 0.0% |
| Trade debts | 44 | €176,569 | €228,052 | +€51,483 | +29.2% |
| Suppliers | 440/4 | €176,569 | €228,052 | +€51,483 | +29.2% |
| Taxes, remuneration and social security | 45 | €91,300 | €92,162 | +€862 | +0.9% |
| Taxes | 450/3 | €13,009 | €27,568 | +€14,560 | +111.9% |
| Remuneration and social security | 454/9 | €78,292 | €64,594 | -€13,698 | -17.5% |
| Other amounts payable | 47/48 | €36,025 | €46,380 | +€10,355 | +28.7% |
| Non-recurring operating income | 76A | - | €19 | +€19 | |
| Remuneration, social security and pensions | 62 | €429,447 | €408,745 | -€20,702 | -4.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €132,838 | €141,364 | +€8,526 | +6.4% |
| Other operating charges | 640/8 | €6,259 | €1,299 | -€4,960 | -79.2% |
| Non-recurring operating charges | 66A | €326 | - | -€326 | |
| Gross operating margin | 9900 | €638,455 | €588,240 | -€50,215 | -7.9% |
| Operating profit (loss) | 9901 | €69,585 | €36,832 | -€32,753 | -47.1% |
| Financial income | 75/76B | €55 | €33 | -€22 | -39.2% |
| Recurring financial income | 75 | €55 | €33 | -€22 | -39.2% |
| Non-recurring financial income | 76B | €55 | - | -€55 | |
| Financial charges | 65/66B | €20,620 | €21,334 | +€714 | +3.5% |
| Recurring financial charges | 65 | €20,620 | €21,334 | +€714 | +3.5% |
| Profit (loss) for the period before taxes | 9903 | €49,020 | €15,532 | -€33,489 | -68.3% |
| Income taxes | 67/77 | €8,264 | €4,107 | -€4,157 | -50.3% |
| Profit (loss) for the period | 9904 | €40,756 | €11,424 | -€29,332 | -72.0% |
| Profit (loss) for the period to be appropriated | 9905 | €40,756 | €11,424 | -€29,332 | -72.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.