PLAS-TRON: 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.
PLAS-TRON
Largest movements
- Cash -€121,339
down €121,339 (-34.3%), from €354,046 to €232,707
mainly Accrued charges and deferred income (-€56,355) and Other debts (-€53,462)
- Tangible fixed assets -€40,896
down €40,896 (-8.2%), from €497,253 to €456,357
of which Furniture and vehicles: -€73,350
- Deferred charges and accrued income +€25,943
up €25,943 (+1,354%), from €1,915 to €27,859
- Stocks and contracts -€13,626
down €13,626 (-14.9%), from €91,218 to €77,592
- Receivables within one year +€12,337
up €12,337 (+91.0%), from €13,563 to €25,900
of which Trade receivables: +€13,247
- Accrued charges and deferred income -€56,355
down €56,355 (-96.4%), from €58,451 to €2,096
- Other debts -€53,462
down €53,462 (-42.6%), from €125,436 to €71,975
- Debts after one year -€27,346
down €27,346 (-10.5%), from €261,494 to €234,148
- Financial income -€60,446
down €60,446 (-96.9%), from €62,401 to €1,954
- Gross operating margin +€47,683
up €47,683 (+233%), from €20,469 to €68,152
- Write-downs -€16,592
down €16,592 (-100%), from €16,592 to €0
- Other operating charges -€1,802
down €1,802 (-33.4%), from €5,397 to €3,595
- Depreciation +€1,619
up €1,619 (+2.9%), from €55,220 to €56,839
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 | €958,096 | €820,515 | -€137,581 | -14.4% |
| Fixed assets | 21/28 | €497,353 | €456,457 | -€40,896 | -8.2% |
| Tangible fixed assets | 22/27 | €497,253 | €456,357 | -€40,896 | -8.2% |
| Land and buildings | 22 | €362,496 | €401,280 | +€38,784 | +10.7% |
| Plant, machinery and equipment | 23 | - | €1,687 | +€1,687 | |
| Furniture and vehicles | 24 | €81,888 | €8,539 | -€73,350 | -89.6% |
| Other tangible fixed assets | 26 | €52,869 | €44,851 | -€8,018 | -15.2% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €460,743 | €364,058 | -€96,685 | -21.0% |
| Stocks and contracts in progress | 3 | €91,218 | €77,592 | -€13,626 | -14.9% |
| Stocks | 30/36 | €91,218 | €77,592 | -€13,626 | -14.9% |
| Amounts receivable within one year | 40/41 | €13,563 | €25,900 | +€12,337 | +91.0% |
| Trade receivables | 40 | €7,849 | €21,097 | +€13,247 | +169% |
| Other amounts receivable | 41 | €5,714 | €4,803 | -€911 | -15.9% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €354,046 | €232,707 | -€121,339 | -34.3% |
| Deferred charges and accrued income | 490/1 | €1,915 | €27,859 | +€25,943 | +1,354% |
| Total equity and liabilities | 10/49 | €958,096 | €820,515 | -€137,581 | -14.4% |
| Equity | 10/15 | €472,544 | €472,555 | +€11 | 0.0% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €453,994 | €454,005 | +€11 | 0.0% |
| Distributable reserves | 133 | €453,994 | €454,005 | +€11 | 0.0% |
| Amounts payable | 17/49 | €485,551 | €347,960 | -€137,592 | -28.3% |
| Amounts payable after more than one year | 17 | €261,494 | €234,148 | -€27,346 | -10.5% |
| Financial debts | 170/4 | €261,494 | €234,148 | -€27,346 | -10.5% |
| Amounts payable within one year | 42/48 | €165,607 | €111,715 | -€53,892 | -32.5% |
| Current portion of amounts payable after more than one year | 42 | €32,566 | €29,520 | -€3,046 | -9.4% |
| Trade debts | 44 | €4,562 | €5,674 | +€1,113 | +24.4% |
| Suppliers | 440/4 | €4,562 | €5,674 | +€1,113 | +24.4% |
| Taxes, remuneration and social security | 45 | €3,043 | €4,546 | +€1,503 | +49.4% |
| Taxes | 450/3 | €3,043 | €4,546 | +€1,503 | +49.4% |
| Other amounts payable | 47/48 | €125,436 | €71,975 | -€53,462 | -42.6% |
| Accrued charges and deferred income | 492/3 | €58,451 | €2,096 | -€56,355 | -96.4% |
| Non-recurring operating income | 76A | - | €15,051 | +€15,051 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €55,220 | €56,839 | +€1,619 | +2.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €16,592 | €0 | -€16,592 | -100% |
| Other operating charges | 640/8 | €5,397 | €3,595 | -€1,802 | -33.4% |
| Gross operating margin | 9900 | €20,469 | €68,152 | +€47,683 | +233% |
| Operating profit (loss) | 9901 | -€56,740 | €7,719 | +€64,458 | |
| Financial income | 75/76B | €62,401 | €1,954 | -€60,446 | -96.9% |
| Recurring financial income | 75 | €62,401 | €1,954 | -€60,446 | -96.9% |
| Financial charges | 65/66B | €6,179 | €7,579 | +€1,400 | +22.7% |
| Recurring financial charges | 65 | €6,179 | €7,579 | +€1,400 | +22.7% |
| Profit (loss) for the period before taxes | 9903 | -€518 | €2,094 | +€2,612 | |
| Income taxes | 67/77 | €2,573 | €2,083 | -€490 | -19.0% |
| Profit (loss) for the period | 9904 | -€3,091 | €11 | +€3,102 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,091 | €11 | +€3,102 |
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 24 October 2026 via checked.be.