PLASTIC SCIENCE BY DESIGN: 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.
PLASTIC SCIENCE BY DESIGN
Largest movements
- Deferred charges and accrued income +€284,022
up €284,022 (+948%), from €29,968 to €313,990
- Receivables within one year +€97,128
up €97,128 (+1,492%), from €6,510 to €103,638
of which Trade receivables: +€96,901
- Stocks and contracts -€45,557
down €45,557 (-30.3%), from €150,422 to €104,865
- Cash -€29,688
down €29,688 (-19.9%), from €148,937 to €119,249
mainly Deferred charges and accrued income (-€284,022) and Receivables within one year (-€97,128)
- Tangible fixed assets -€19,796
down €19,796 (-16.7%), from €118,747 to €98,951
of which Furniture and vehicles: -€27,549
- Reserves +€227,484
up €227,484 (+53.6%), from €424,108 to €651,592
of which Distributable reserves: +€227,484
- Trade debts +€49,905
up €49,905 (+1,020%), from €4,892 to €54,796
- Other debts +€8,402
up €8,402 (+51.8%), from €16,221 to €24,623
- Gross operating margin +€262,241
up €262,241 (+708%), from €37,062 to €299,302
- Taxes +€35,689
new in 2025: €35,689
- Depreciation +€4,132
up €4,132 (+14.1%), from €29,268 to €33,399
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 | €459,191 | €743,949 | +€284,758 | +62.0% |
| Fixed assets | 21/28 | €123,355 | €102,207 | -€21,147 | -17.1% |
| Intangible fixed assets | 21 | €2,432 | €1,082 | -€1,351 | -55.5% |
| Tangible fixed assets | 22/27 | €118,747 | €98,951 | -€19,796 | -16.7% |
| Plant, machinery and equipment | 23 | €5,777 | €13,529 | +€7,752 | +134% |
| Furniture and vehicles | 24 | €112,970 | €85,422 | -€27,549 | -24.4% |
| Financial fixed assets | 28 | €2,175 | €2,175 | = | 0.0% |
| Current assets | 29/58 | €335,836 | €641,741 | +€305,905 | +91.1% |
| Stocks and contracts in progress | 3 | €150,422 | €104,865 | -€45,557 | -30.3% |
| Stocks | 30/36 | €150,422 | €104,865 | -€45,557 | -30.3% |
| Amounts receivable within one year | 40/41 | €6,510 | €103,638 | +€97,128 | +1,492% |
| Trade receivables | 40 | €6,510 | €103,411 | +€96,901 | +1,488% |
| Other amounts receivable | 41 | - | €227 | +€227 | |
| Cash at bank and in hand | 54/58 | €148,937 | €119,249 | -€29,688 | -19.9% |
| Deferred charges and accrued income | 490/1 | €29,968 | €313,990 | +€284,022 | +948% |
| Total equity and liabilities | 10/49 | €459,191 | €743,949 | +€284,758 | +62.0% |
| Equity | 10/15 | €436,508 | €663,992 | +€227,484 | +52.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €424,108 | €651,592 | +€227,484 | +53.6% |
| Tax-exempt reserves | 132 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €414,108 | €641,592 | +€227,484 | +54.9% |
| Amounts payable | 17/49 | €22,683 | €79,957 | +€57,274 | +252% |
| Amounts payable within one year | 42/48 | €22,290 | €79,957 | +€57,667 | +259% |
| Trade debts | 44 | €4,892 | €54,796 | +€49,905 | +1,020% |
| Suppliers | 440/4 | €4,892 | €54,796 | +€49,905 | +1,020% |
| Taxes, remuneration and social security | 45 | €1,178 | €538 | -€640 | -54.3% |
| Taxes | 450/3 | €1,178 | €538 | -€640 | -54.3% |
| Other amounts payable | 47/48 | €16,221 | €24,623 | +€8,402 | +51.8% |
| Accrued charges and deferred income | 492/3 | €393 | - | -€393 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,268 | €33,399 | +€4,132 | +14.1% |
| Other operating charges | 640/8 | €4,632 | €2,132 | -€2,500 | -54.0% |
| Non-recurring operating charges | 66A | €322 | - | -€322 | |
| Gross operating margin | 9900 | €37,062 | €299,302 | +€262,241 | +708% |
| Operating profit (loss) | 9901 | €2,839 | €263,771 | +€260,932 | +9,191% |
| Financial income | 75/76B | €0 | €192 | +€191 | +56,253% |
| Recurring financial income | 75 | €0 | €192 | +€191 | +56,253% |
| Financial charges | 65/66B | €433 | €790 | +€356 | +82.3% |
| Recurring financial charges | 65 | €433 | €790 | +€356 | +82.3% |
| Profit (loss) for the period before taxes | 9903 | €2,406 | €263,173 | +€260,767 | +10,838% |
| Income taxes | 67/77 | - | €35,689 | +€35,689 | |
| Profit (loss) for the period | 9904 | €2,406 | €227,484 | +€225,078 | +9,355% |
| Profit (loss) for the period to be appropriated | 9905 | €2,406 | €227,484 | +€225,078 | +9,355% |
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 23 October 2026 via checked.be.