PLASTISURG: 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.
PLASTISURG
Largest movements
- Cash +€313,800
up €313,800 (+222%), from €141,196 to €454,997
mainly Current investments (+€300,000) and Net result for the year (+€224,720)
- Current investments -€300,000
down €300,000 (-98.4%), from €305,000 to €5,000
- Receivables after one year +€64,000
new in 2025: €64,000
- Tangible fixed assets +€55,244
up €55,244 (+11.0%), from €503,490 to €558,734
of which Furniture and vehicles: +€57,974
- Receivables within one year +€42,912
up €42,912 (+33.6%), from €127,838 to €170,750
of which Trade receivables: +€33,912
- Reserves +€224,720
up €224,720 (+122%), from €184,259 to €408,979
- Other debts -€83,780
down €83,780 (-99.5%), from €84,234 to €454
- Current portion of long-term debt +€21,648
up €21,648 (+54.2%), from €39,941 to €61,588
- Tax, wage and social debts +€17,592
up €17,592 (+122%), from €14,413 to €32,005
of which Taxes: +€12,468
- Gross operating margin +€175,692
up €175,692 (+55.5%), from €316,686 to €492,378
- Taxes +€48,023
up €48,023 (+82.6%), from €58,135 to €106,158
- Depreciation +€16,713
up €16,713 (+64.8%), from €25,775 to €42,488
- Financial charges +€16,291
up €16,291 (+16.0%), from €101,916 to €118,207
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 | €1,077,524 | €1,255,736 | +€178,212 | +16.5% |
| Fixed assets | 21/28 | €503,490 | €558,734 | +€55,244 | +11.0% |
| Tangible fixed assets | 22/27 | €503,490 | €558,734 | +€55,244 | +11.0% |
| Land and buildings | 22 | €147,503 | €162,424 | +€14,922 | +10.1% |
| Furniture and vehicles | 24 | €18,445 | €76,419 | +€57,974 | +314% |
| Other tangible fixed assets | 26 | €337,543 | €319,891 | -€17,652 | -5.2% |
| Current assets | 29/58 | €574,034 | €697,002 | +€122,968 | +21.4% |
| Amounts receivable after more than one year | 29 | - | €64,000 | +€64,000 | |
| Other amounts receivable | 291 | - | €64,000 | +€64,000 | |
| Amounts receivable within one year | 40/41 | €127,838 | €170,750 | +€42,912 | +33.6% |
| Trade receivables | 40 | €118,838 | €152,750 | +€33,912 | +28.5% |
| Other amounts receivable | 41 | €9,000 | €18,000 | +€9,000 | +100% |
| Current investments | 50/53 | €305,000 | €5,000 | -€300,000 | -98.4% |
| Cash at bank and in hand | 54/58 | €141,196 | €454,997 | +€313,800 | +222% |
| Deferred charges and accrued income | 490/1 | - | €2,256 | +€2,256 | |
| Total equity and liabilities | 10/49 | €1,077,524 | €1,255,736 | +€178,212 | +16.5% |
| Equity | 10/15 | €624,839 | €849,559 | +€224,720 | +36.0% |
| Contributions | 10/11 | €14,260 | €14,260 | = | 0.0% |
| Reserves | 13 | €184,259 | €408,979 | +€224,720 | +122% |
| Distributable reserves | 133 | €184,259 | €408,979 | +€224,720 | +122% |
| Profit (loss) carried forward | 14 | €426,320 | €426,320 | = | 0.0% |
| Amounts payable | 17/49 | €452,685 | €406,177 | -€46,508 | -10.3% |
| Amounts payable after more than one year | 17 | €307,187 | €309,215 | +€2,028 | +0.7% |
| Financial debts | 170/4 | €307,187 | €309,215 | +€2,028 | +0.7% |
| Amounts payable within one year | 42/48 | €145,498 | €96,962 | -€48,537 | -33.4% |
| Current portion of amounts payable after more than one year | 42 | €39,941 | €61,588 | +€21,648 | +54.2% |
| Financial debts | 43 | €54 | €871 | +€817 | +1,526% |
| Credit institutions | 430/8 | €54 | €871 | +€817 | +1,526% |
| Trade debts | 44 | €6,856 | €2,043 | -€4,813 | -70.2% |
| Suppliers | 440/4 | €6,856 | €2,043 | -€4,813 | -70.2% |
| Taxes, remuneration and social security | 45 | €14,413 | €32,005 | +€17,592 | +122% |
| Taxes | 450/3 | €14,413 | €26,881 | +€12,468 | +86.5% |
| Remuneration and social security | 454/9 | - | €5,124 | +€5,124 | |
| Other amounts payable | 47/48 | €84,234 | €454 | -€83,780 | -99.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,775 | €42,488 | +€16,713 | +64.8% |
| Other operating charges | 640/8 | €3,977 | €5,275 | +€1,298 | +32.6% |
| Gross operating margin | 9900 | €316,686 | €492,378 | +€175,692 | +55.5% |
| Operating profit (loss) | 9901 | €286,934 | €444,615 | +€157,680 | +55.0% |
| Financial income | 75/76B | €3,398 | €4,470 | +€1,072 | +31.6% |
| Recurring financial income | 75 | €2,728 | €4,470 | +€1,742 | +63.9% |
| Non-recurring financial income | 76B | €670 | - | -€670 | |
| Financial charges | 65/66B | €101,916 | €118,207 | +€16,291 | +16.0% |
| Recurring financial charges | 65 | €101,916 | €118,207 | +€16,291 | +16.0% |
| Profit (loss) for the period before taxes | 9903 | €188,416 | €330,878 | +€142,462 | +75.6% |
| Income taxes | 67/77 | €58,135 | €106,158 | +€48,023 | +82.6% |
| Profit (loss) for the period | 9904 | €130,280 | €224,720 | +€94,440 | +72.5% |
| Profit (loss) for the period to be appropriated | 9905 | €130,280 | €224,720 | +€94,440 | +72.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.