PLASTICS DE CLERCQ: 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.
PLASTICS DE CLERCQ
Largest movements
- Receivables within one year -€83,495
down €83,495 (-46.8%), from €178,459 to €94,963
- Cash -€68,651
down €68,651 (-41.7%), from €164,496 to €95,845
mainly Net result for the year (-€81,220) and Stocks and contracts (-€33,150)
- Stocks and contracts +€33,150
up €33,150 (+5.5%), from €604,411 to €637,561
- Tangible fixed assets +€22,933
up €22,933 (+67.0%), from €34,251 to €57,184
of which Furniture and vehicles: +€28,120
- Profit (loss) carried forward -€81,220
down €81,220 (-3.3%), from -€2.5m to -€2.6m
- Other debts -€16,804
down €16,804 (-7.2%), from €233,651 to €216,847
- Gross operating margin -€165,964
down €165,964 (-30.9%), from €536,612 to €370,648
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 | €1,021,323 | €929,250 | -€92,073 | -9.0% |
| Fixed assets | 21/28 | €48,486 | €71,419 | +€22,933 | +47.3% |
| Tangible fixed assets | 22/27 | €34,251 | €57,184 | +€22,933 | +67.0% |
| Plant, machinery and equipment | 23 | €31,579 | €26,393 | -€5,186 | -16.4% |
| Furniture and vehicles | 24 | €2,672 | €30,792 | +€28,120 | +1,052% |
| Financial fixed assets | 28 | €14,235 | €14,235 | = | 0.0% |
| Current assets | 29/58 | €972,837 | €857,831 | -€115,006 | -11.8% |
| Stocks and contracts in progress | 3 | €604,411 | €637,561 | +€33,150 | +5.5% |
| Stocks | 30/36 | €604,411 | €637,561 | +€33,150 | +5.5% |
| Amounts receivable within one year | 40/41 | €178,459 | €94,963 | -€83,495 | -46.8% |
| Trade receivables | 40 | €178,459 | €94,963 | -€83,495 | -46.8% |
| Cash at bank and in hand | 54/58 | €164,496 | €95,845 | -€68,651 | -41.7% |
| Deferred charges and accrued income | 490/1 | €25,471 | €29,462 | +€3,991 | +15.7% |
| Total equity and liabilities | 10/49 | €1,021,323 | €929,250 | -€92,073 | -9.0% |
| Equity | 10/15 | €531,885 | €450,665 | -€81,220 | -15.3% |
| Contributions | 10/11 | €2,960,000 | €2,960,000 | = | 0.0% |
| Capital | 10 | €2,960,000 | €2,960,000 | = | 0.0% |
| Issued capital | 100 | €2,960,000 | €2,960,000 | = | 0.0% |
| Reserves | 13 | €49,120 | €49,120 | = | 0.0% |
| Non-distributable reserves | 130/1 | €21,100 | €21,100 | = | 0.0% |
| Legal reserve | 130 | €21,100 | €21,100 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,634 | €2,634 | = | 0.0% |
| Distributable reserves | 133 | €25,386 | €25,386 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,477,236 | -€2,558,456 | -€81,220 | -3.3% |
| Amounts payable | 17/49 | €489,438 | €478,585 | -€10,853 | -2.2% |
| Amounts payable within one year | 42/48 | €489,438 | €478,585 | -€10,853 | -2.2% |
| Trade debts | 44 | €167,603 | €174,011 | +€6,408 | +3.8% |
| Suppliers | 440/4 | €167,603 | €174,011 | +€6,408 | +3.8% |
| Taxes, remuneration and social security | 45 | €88,185 | €87,728 | -€457 | -0.5% |
| Taxes | 450/3 | €30,769 | €24,294 | -€6,475 | -21.0% |
| Remuneration and social security | 454/9 | €57,416 | €63,433 | +€6,017 | +10.5% |
| Other amounts payable | 47/48 | €233,651 | €216,847 | -€16,804 | -7.2% |
| Non-recurring operating income | 76A | €155,614 | €0 | -€155,614 | -100% |
| Remuneration, social security and pensions | 62 | €436,189 | €440,906 | +€4,717 | +1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,324 | €7,987 | -€1,337 | -14.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,256 | €0 | -€2,256 | -100% |
| Other operating charges | 640/8 | €5,082 | €4,835 | -€247 | -4.9% |
| Gross operating margin | 9900 | €536,612 | €370,648 | -€165,964 | -30.9% |
| Operating profit (loss) | 9901 | €83,761 | -€83,079 | -€166,840 | |
| Financial income | 75/76B | €3,887 | €4,192 | +€305 | +7.9% |
| Recurring financial income | 75 | €3,887 | €4,192 | +€305 | +7.9% |
| Financial charges | 65/66B | €2,131 | €2,334 | +€202 | +9.5% |
| Recurring financial charges | 65 | €2,131 | €2,334 | +€202 | +9.5% |
| Profit (loss) for the period before taxes | 9903 | €85,517 | -€81,220 | -€166,737 | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | €85,517 | -€81,220 | -€166,737 | |
| Profit (loss) for the period to be appropriated | 9905 | €85,517 | -€81,220 | -€166,737 |
Source: filed annual accounts (NBB), financial years ended 30 December 2024 and 30 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.