SB Plastic & Hand: what changed
Two fiscal 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.
SB Plastic & Hand
Largest movements
- Cash +€115,834
up €115,834 (+314.3%), from €36,855 to €152,689
mainly Net result for the year (+€52,198) and Provisions (+€51,551)
- Receivables within one year +€7,318
up €7,318 (+700.3%), from €1,045 to €8,363
of which Other amounts receivable: +€8,318
- Tangible fixed assets +€1,948
new in 2025: €1,948
- Profit (loss) carried forward +€52,198
up €52,198 (+199.0%), from €26,230 to €78,429
- Provisions +€51,551
new in 2025: €51,551
- Tax, wage and social debts +€23,220
up €23,220 (+340.0%), from €6,829 to €30,049
- Gross operating margin +€101,340
up €101,340 (+298.0%), from €34,007 to €135,347
- Provisions +€51,551
new in 2025: €51,551
- Taxes +€21,491
up €21,491 (+314.7%), from €6,829 to €28,320
- Financial charges +€1,603
up €1,603 (+391.2%), from €410 to €2,012
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.
Cash bridge derived
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 | €39,150 | €164,987 | +€125,837 | +321.4% |
| Fixed assets | 21/28 | - | €1,948 | +€1,948 | |
| Tangible fixed assets | 22/27 | - | €1,948 | +€1,948 | |
| Furniture and vehicles | 24 | - | €1,948 | +€1,948 | |
| Current assets | 29/58 | €39,150 | €163,039 | +€123,889 | +316.4% |
| Amounts receivable within one year | 40/41 | €1,045 | €8,363 | +€7,318 | +700.3% |
| Trade receivables | 40 | €1,000 | - | -€1,000 | |
| Other amounts receivable | 41 | €45 | €8,363 | +€8,318 | +18483.6% |
| Cash at bank and in hand | 54/58 | €36,855 | €152,689 | +€115,834 | +314.3% |
| Deferred charges and accrued income | 490/1 | €1,250 | €1,987 | +€737 | +59.0% |
| Total equity and liabilities | 10/49 | €39,150 | €164,987 | +€125,837 | +321.4% |
| Equity | 10/15 | €28,730 | €80,929 | +€52,198 | +181.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,230 | €78,429 | +€52,198 | +199.0% |
| Provisions and deferred taxes | 16 | - | €51,551 | +€51,551 | |
| Provisions for liabilities and charges | 160/5 | - | €51,551 | +€51,551 | |
| Other liabilities and charges | 164/5 | - | €51,551 | +€51,551 | |
| Amounts payable | 17/49 | €10,419 | €32,507 | +€22,087 | +212.0% |
| Amounts payable within one year | 42/48 | €10,419 | €32,507 | +€22,087 | +212.0% |
| Trade debts | 44 | €2,044 | €2,062 | +€18 | +0.9% |
| Suppliers | 440/4 | €2,044 | €2,062 | +€18 | +0.9% |
| Taxes, remuneration and social security | 45 | €6,829 | €30,049 | +€23,220 | +340.0% |
| Taxes | 450/3 | €6,829 | €30,049 | +€23,220 | +340.0% |
| Other amounts payable | 47/48 | €1,546 | €395 | -€1,151 | -74.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €627 | +€627 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €51,551 | +€51,551 | |
| Other operating charges | 640/8 | €537 | €638 | +€101 | +18.8% |
| Gross operating margin | 9900 | €34,007 | €135,347 | +€101,340 | +298.0% |
| Operating profit (loss) | 9901 | €33,469 | €82,531 | +€49,062 | +146.6% |
| Financial charges | 65/66B | €410 | €2,012 | +€1,603 | +391.2% |
| Recurring financial charges | 65 | €410 | €2,012 | +€1,603 | +391.2% |
| Profit (loss) for the period before taxes | 9903 | €33,060 | €80,519 | +€47,459 | +143.6% |
| Income taxes | 67/77 | €6,829 | €28,320 | +€21,491 | +314.7% |
| Profit (loss) for the period | 9904 | €26,230 | €52,198 | +€25,968 | +99.0% |
| Profit (loss) for the period to be appropriated | 9905 | €26,230 | €52,198 | +€25,968 | +99.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.