VERBEECK. M. PLASTICS: 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.
VERBEECK. M. PLASTICS
Largest movements
- Receivables within one year +€147,536
up €147,536 (+11.3%), from €1.3m to €1.5m
of which Other amounts receivable: +€157,269
- Tangible fixed assets -€59,429
down €59,429 (-26.0%), from €228,389 to €168,960
of which Land and buildings: -€54,472
- Cash +€46,235
new in 2025: €46,235
mainly Net result for the year (+€80,970) and Depreciation (+€59,431)
- Reserves +€80,970
up €80,970 (+900%), from €8,994 to €89,965
of which Distributable reserves: +€80,970
- Tax, wage and social debts +€25,993
up €25,993 (+79.5%), from €32,688 to €58,681
of which Taxes: +€29,213
- Trade debts +€24,330
up €24,330 (+54.8%), from €44,397 to €68,728
- Short-term financial debts -€19,965
no longer reported in 2025 (was €19,965)
- Gross operating margin +€247,376
up €247,376 (+175%), from €141,711 to €389,086
- Other operating charges +€76,177
up €76,177 (+157%), from €48,498 to €124,675
- Financial charges +€22,728
up €22,728 (+60.3%), from €37,687 to €60,414
- Taxes +€18,804
up €18,804 (+10,120%), from €186 to €18,990
- Staff costs -€17,154
down €17,154 (-21.8%), from €78,590 to €61,435
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 | €1,557,680 | €1,689,936 | +€132,255 | +8.5% |
| Fixed assets | 21/28 | €228,389 | €168,960 | -€59,429 | -26.0% |
| Tangible fixed assets | 22/27 | €228,389 | €168,960 | -€59,429 | -26.0% |
| Land and buildings | 22 | €206,663 | €152,191 | -€54,472 | -26.4% |
| Plant, machinery and equipment | 23 | €17,194 | €13,267 | -€3,927 | -22.8% |
| Furniture and vehicles | 24 | €4,532 | €3,502 | -€1,030 | -22.7% |
| Current assets | 29/58 | €1,329,292 | €1,520,976 | +€191,684 | +14.4% |
| Stocks and contracts in progress | 3 | €20,000 | €16,848 | -€3,152 | -15.8% |
| Stocks | 30/36 | €20,000 | €16,848 | -€3,152 | -15.8% |
| Amounts receivable within one year | 40/41 | €1,309,292 | €1,456,828 | +€147,536 | +11.3% |
| Trade receivables | 40 | €1,031,299 | €1,021,566 | -€9,733 | -0.9% |
| Other amounts receivable | 41 | €277,992 | €435,261 | +€157,269 | +56.6% |
| Cash at bank and in hand | 54/58 | - | €46,235 | +€46,235 | |
| Deferred charges and accrued income | 490/1 | - | €1,065 | +€1,065 | |
| Total equity and liabilities | 10/49 | €1,557,680 | €1,689,936 | +€132,255 | +8.5% |
| Equity | 10/15 | €1,045,474 | €1,126,445 | +€80,970 | +7.7% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €8,994 | €89,965 | +€80,970 | +900% |
| Non-distributable reserves | 130/1 | €8,994 | €8,994 | = | 0.0% |
| Legal reserve | 130 | €8,994 | €8,994 | = | 0.0% |
| Distributable reserves | 133 | - | €80,970 | +€80,970 | |
| Profit (loss) carried forward | 14 | €974,480 | €974,480 | = | 0.0% |
| Amounts payable | 17/49 | €512,206 | €563,491 | +€51,285 | +10.0% |
| Amounts payable after more than one year | 17 | €8,188 | €11,938 | +€3,750 | +45.8% |
| Other amounts payable | 178/9 | €8,188 | €11,938 | +€3,750 | +45.8% |
| Amounts payable within one year | 42/48 | €497,050 | €538,507 | +€41,457 | +8.3% |
| Current portion of amounts payable after more than one year | 42 | €400,000 | €400,000 | = | 0.0% |
| Financial debts | 43 | €19,965 | - | -€19,965 | |
| Credit institutions | 430/8 | €19,965 | - | -€19,965 | |
| Trade debts | 44 | €44,397 | €68,728 | +€24,330 | +54.8% |
| Suppliers | 440/4 | €44,397 | €68,728 | +€24,330 | +54.8% |
| Taxes, remuneration and social security | 45 | €32,688 | €58,681 | +€25,993 | +79.5% |
| Taxes | 450/3 | €24,846 | €54,059 | +€29,213 | +118% |
| Remuneration and social security | 454/9 | €7,842 | €4,622 | -€3,220 | -41.1% |
| Other amounts payable | 47/48 | - | €11,098 | +€11,098 | |
| Accrued charges and deferred income | 492/3 | €6,969 | €13,047 | +€6,079 | +87.2% |
| Remuneration, social security and pensions | 62 | €78,590 | €61,435 | -€17,154 | -21.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €65,000 | €59,431 | -€5,569 | -8.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €2,506 | +€2,506 | |
| Other operating charges | 640/8 | €48,498 | €124,675 | +€76,177 | +157% |
| Non-recurring operating charges | 66A | - | €1,434 | +€1,434 | |
| Gross operating margin | 9900 | €141,711 | €389,086 | +€247,376 | +175% |
| Operating profit (loss) | 9901 | -€50,377 | €139,604 | +€189,981 | |
| Financial income | 75/76B | €18,765 | €20,771 | +€2,006 | +10.7% |
| Recurring financial income | 75 | €269 | €61 | -€208 | -77.4% |
| Non-recurring financial income | 76B | €18,497 | €20,710 | +€2,214 | +12.0% |
| Financial charges | 65/66B | €37,687 | €60,414 | +€22,728 | +60.3% |
| Recurring financial charges | 65 | €37,687 | €60,414 | +€22,728 | +60.3% |
| Profit (loss) for the period before taxes | 9903 | -€69,299 | €99,961 | +€169,259 | |
| Income taxes | 67/77 | €186 | €18,990 | +€18,804 | +10,120% |
| Profit (loss) for the period | 9904 | -€69,485 | €80,970 | +€150,455 | |
| Profit (loss) for the period to be appropriated | 9905 | -€69,485 | €80,970 | +€150,455 |
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 18 October 2026 via checked.be.