PLASTI - FEN: 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.
PLASTI - FEN
Largest movements
- Cash -€6,842
down €6,842 (-95.7%), from €7,151 to €309
mainly Net result for the year (-€19,392) and Tax, wage and social debts (-€12,857)
- Stocks and contracts -€4,534
down €4,534 (-24.3%), from €18,642 to €14,107
- Tangible fixed assets -€2,346
down €2,346 (-9.6%), from €24,422 to €22,076
of which Furniture and vehicles: -€2,346
- Other debts +€31,800
up €31,800 (+52.8%), from €60,284 to €92,084
- Profit (loss) carried forward -€19,392
down €19,392 (-12.6%), from -€153,446 to -€172,837
- Tax, wage and social debts -€12,857
down €12,857 (-22.4%), from €57,421 to €44,564
of which Taxes: -€10,960
- Debts after one year -€6,360
down €6,360 (-14.6%), from €43,578 to €37,218
- Trade debts -€5,835
down €5,835 (-24.7%), from €23,626 to €17,791
- Gross operating margin +€23,496
up €23,496 (+53.9%), from €43,618 to €67,114
- Write-downs -€16,947
down €16,947, from €8,611 to -€8,336
- Staff costs +€4,720
up €4,720 (+6.0%), from €78,305 to €83,025
- Other operating charges -€2,652
down €2,652 (-67.6%), from €3,926 to €1,274
- Financial charges +€2,603
up €2,603 (+39.4%), from €6,607 to €9,210
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 | €150,811 | €135,639 | -€15,173 | -10.1% |
| Fixed assets | 21/28 | €24,515 | €22,169 | -€2,346 | -9.6% |
| Tangible fixed assets | 22/27 | €24,422 | €22,076 | -€2,346 | -9.6% |
| Land and buildings | 22 | €18,878 | €18,878 | = | 0.0% |
| Furniture and vehicles | 24 | €5,544 | €3,198 | -€2,346 | -42.3% |
| Financial fixed assets | 28 | €93 | €93 | = | 0.0% |
| Current assets | 29/58 | €126,296 | €113,470 | -€12,827 | -10.2% |
| Stocks and contracts in progress | 3 | €18,642 | €14,107 | -€4,534 | -24.3% |
| Stocks | 30/36 | €18,642 | €14,107 | -€4,534 | -24.3% |
| Amounts receivable within one year | 40/41 | €10,504 | €9,053 | -€1,451 | -13.8% |
| Trade receivables | 40 | €4,540 | €3,576 | -€964 | -21.2% |
| Other amounts receivable | 41 | €5,964 | €5,477 | -€486 | -8.2% |
| Current investments | 50/53 | €90,000 | €90,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €7,151 | €309 | -€6,842 | -95.7% |
| Total equity and liabilities | 10/49 | €150,811 | €135,639 | -€15,173 | -10.1% |
| Equity | 10/15 | -€42,986 | -€62,377 | -€19,392 | -45.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €91,860 | €91,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €91,860 | €91,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Own shares acquired | 1312 | €90,000 | €90,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€153,446 | -€172,837 | -€19,392 | -12.6% |
| Amounts payable | 17/49 | €193,797 | €198,016 | +€4,219 | +2.2% |
| Amounts payable after more than one year | 17 | €43,578 | €37,218 | -€6,360 | -14.6% |
| Financial debts | 170/4 | €43,578 | €37,218 | -€6,360 | -14.6% |
| Amounts payable within one year | 42/48 | €147,411 | €160,798 | +€13,386 | +9.1% |
| Current portion of amounts payable after more than one year | 42 | €6,081 | €6,360 | +€278 | +4.6% |
| Trade debts | 44 | €23,626 | €17,791 | -€5,835 | -24.7% |
| Suppliers | 440/4 | €23,626 | €17,791 | -€5,835 | -24.7% |
| Taxes, remuneration and social security | 45 | €57,421 | €44,564 | -€12,857 | -22.4% |
| Taxes | 450/3 | €17,718 | €6,757 | -€10,960 | -61.9% |
| Remuneration and social security | 454/9 | €39,703 | €37,806 | -€1,897 | -4.8% |
| Other amounts payable | 47/48 | €60,284 | €92,084 | +€31,800 | +52.8% |
| Accrued charges and deferred income | 492/3 | €2,808 | €0 | -€2,808 | -100% |
| Non-recurring operating income | 76A | €4,884 | €0 | -€4,884 | -100% |
| Remuneration, social security and pensions | 62 | €78,305 | €83,025 | +€4,720 | +6.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,895 | €2,346 | -€1,549 | -39.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €8,611 | -€8,336 | -€16,947 | |
| Other operating charges | 640/8 | €3,926 | €1,274 | -€2,652 | -67.6% |
| Non-recurring operating charges | 66A | €0 | €1,293 | +€1,293 | |
| Gross operating margin | 9900 | €43,618 | €67,114 | +€23,496 | +53.9% |
| Operating profit (loss) | 9901 | -€51,119 | -€12,488 | +€38,631 | +75.6% |
| Financial income | 75/76B | €112 | €2,307 | +€2,195 | +1,967% |
| Recurring financial income | 75 | €112 | €2,307 | +€2,195 | +1,967% |
| Financial charges | 65/66B | €6,607 | €9,210 | +€2,603 | +39.4% |
| Recurring financial charges | 65 | €6,607 | €9,210 | +€2,603 | +39.4% |
| Profit (loss) for the period before taxes | 9903 | -€57,614 | -€19,391 | +€38,223 | +66.3% |
| Income taxes | 67/77 | €1 | €0 | -€1 | -74.8% |
| Profit (loss) for the period | 9904 | -€57,615 | -€19,392 | +€38,224 | +66.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€57,615 | -€19,392 | +€38,224 | +66.3% |
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 22 October 2026 via checked.be.