AKYIGIT PNEUS: 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.
AKYIGIT PNEUS
Largest movements
- Tangible fixed assets -€11,299
down €11,299 (-59.5%), from €18,984 to €7,685
of which Plant, machinery and equipment: -€6,512
- Receivables within one year -€8,757
down €8,757 (-96.1%), from €9,117 to €360
of which Trade receivables: -€8,633
- Stocks and contracts -€7,294
down €7,294 (-11.3%), from €64,542 to €57,247
- Other debts -€11,147
down €11,147 (-22.8%), from €48,866 to €37,719
- Tax, wage and social debts -€10,286
down €10,286 (-63.7%), from €16,150 to €5,864
of which Remuneration and social security: -€9,350
- Current portion of long-term debt -€3,229
down €3,229 (-83.9%), from €3,847 to €618
- Trade debts -€2,055
down €2,055 (-89.0%), from €2,308 to €254
- Gross operating margin -€2,051
down €2,051 (-11.3%), from €18,129 to €16,077
- Other operating charges -€1,043
down €1,043 (-28.2%), from €3,697 to €2,655
- Financial charges -€283
down €283 (-15.6%), from €1,811 to €1,529
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 | €92,670 | €65,680 | -€26,990 | -29.1% |
| Fixed assets | 21/28 | €18,984 | €7,685 | -€11,299 | -59.5% |
| Tangible fixed assets | 22/27 | €18,984 | €7,685 | -€11,299 | -59.5% |
| Plant, machinery and equipment | 23 | €13,056 | €6,544 | -€6,512 | -49.9% |
| Leasing and similar rights | 25 | €5,928 | €1,141 | -€4,787 | -80.8% |
| Current assets | 29/58 | €73,686 | €57,995 | -€15,690 | -21.3% |
| Stocks and contracts in progress | 3 | €64,542 | €57,247 | -€7,294 | -11.3% |
| Stocks | 30/36 | €64,542 | €57,247 | -€7,294 | -11.3% |
| Amounts receivable within one year | 40/41 | €9,117 | €360 | -€8,757 | -96.1% |
| Trade receivables | 40 | €8,633 | - | -€8,633 | |
| Other amounts receivable | 41 | €484 | €360 | -€124 | -25.6% |
| Cash at bank and in hand | 54/58 | €3 | €177 | +€174 | +4,973% |
| Deferred charges and accrued income | 490/1 | €24 | €211 | +€187 | +786% |
| Total equity and liabilities | 10/49 | €92,670 | €65,680 | -€26,990 | -29.1% |
| Equity | 10/15 | €17,010 | €17,356 | +€345 | +2.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,450 | -€3,104 | +€345 | +10.0% |
| Amounts payable | 17/49 | €75,659 | €48,324 | -€27,335 | -36.1% |
| Amounts payable after more than one year | 17 | €4,488 | €3,869 | -€618 | -13.8% |
| Financial debts | 170/4 | €4,488 | €3,869 | -€618 | -13.8% |
| Amounts payable within one year | 42/48 | €71,172 | €44,455 | -€26,717 | -37.5% |
| Current portion of amounts payable after more than one year | 42 | €3,847 | €618 | -€3,229 | -83.9% |
| Trade debts | 44 | €2,308 | €254 | -€2,055 | -89.0% |
| Suppliers | 440/4 | €2,308 | €254 | -€2,055 | -89.0% |
| Taxes, remuneration and social security | 45 | €16,150 | €5,864 | -€10,286 | -63.7% |
| Taxes | 450/3 | €3,956 | €3,020 | -€936 | -23.7% |
| Remuneration and social security | 454/9 | €12,194 | €2,844 | -€9,350 | -76.7% |
| Other amounts payable | 47/48 | €48,866 | €37,719 | -€11,147 | -22.8% |
| Remuneration, social security and pensions | 62 | €244 | €250 | +€7 | +2.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,166 | €11,299 | +€133 | +1.2% |
| Other operating charges | 640/8 | €3,697 | €2,655 | -€1,043 | -28.2% |
| Gross operating margin | 9900 | €18,129 | €16,077 | -€2,051 | -11.3% |
| Operating profit (loss) | 9901 | €3,021 | €1,873 | -€1,148 | -38.0% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €1,811 | €1,529 | -€283 | -15.6% |
| Recurring financial charges | 65 | €1,811 | €1,529 | -€283 | -15.6% |
| Profit (loss) for the period before taxes | 9903 | €1,210 | €345 | -€864 | -71.4% |
| Profit (loss) for the period | 9904 | €1,210 | €345 | -€864 | -71.4% |
| Profit (loss) for the period to be appropriated | 9905 | €1,210 | €345 | -€864 | -71.4% |
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 14 October 2026 via checked.be.