ALAIN PNEUS: what changed
What changed
ALAIN PNEUS
NACE 47.820, Retail sale of motor vehicle parts and accessories
filed annual accounts (NBB)
Net result for the year
-€44,035
2023 · -€3,387-€40,647
Equity
€636,914
2023 · €680,949-€44,035
Cash
€284,287
2023 · €191,989+€92,298
Balance sheet total
€5.1m
2023 · €4.5m+€630,113
Largest movements
Assets
- Receivables within one year +€506,112
up €506,112 (+29.2%), from €1.7m to €2.2m
of which Other amounts receivable: +€331,918
- Cash +€92,298
up €92,298 (+48.1%), from €191,989 to €284,287
mainly Debts after one year (+€246,165) and Trade debts (+€220,421)
Equity and liabilities
- Debts after one year +€246,165
up €246,165 (+21.0%), from €1.2m to €1.4m
of which Trade debts: +€299,838
- Trade debts +€220,421
up €220,421 (+16.8%), from €1.3m to €1.5m
- Tax, wage and social debts +€145,088
up €145,088 (+29.7%), from €488,542 to €633,630
of which Taxes: +€144,231
- Current portion of long-term debt +€62,474
up €62,474 (+32.5%), from €192,175 to €254,649
Income statement
- Gross operating margin -€267,305
down €267,305 (-22.6%), from €1.2m to €917,775
- Financial charges -€149,936
down €149,936 (-50.6%), from €296,056 to €146,121
of which Non-recurring financial charges: -€205,000
- Taxes -€77,740
down €77,740 (-86.5%), from €89,842 to €12,102
- Other operating charges +€26,459
up €26,459 (+77.6%), from €34,098 to €60,557
- Financial income +€24,535
up €24,535 (+55.6%), from €44,129 to €68,665
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2023
-€3,387
Gross operating margin
-€267,305
Staff costs
+€17,871
Depreciation
-€21,700
Write-downs
+€4,083
Other operating charges
-€26,459
Other operating items
+€651
Financial income
+€24,535
Financial charges
+€149,936
Taxes
+€77,740
Result 2024
-€44,035
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€5,262
Investment
-€211,079
Financing
+€308,639
Cash 2023
€191,989
From operations (derived)
-€5,262
Net result for the year
-€44,035
Depreciation
+€158,139
Stocks and contracts
+€34,099
Receivables within one year
-€506,112
Deferred charges and accrued income
-€12,861
Trade debts
+€220,421
Tax, wage and social debts
+€145,088
Investment (derived)
-€211,079
Investment in fixed assets (net)
-€211,079
Financing
+€308,639
Debts after one year
+€246,165
Current portion of long-term debt
+€62,474
Cash 2024
€284,287
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,497,083 | €5,127,197 | +€630,113 | +14.0% |
| Fixed assets | 21/28 | €1,950,415 | €2,003,355 | +€52,940 | +2.7% |
| Intangible fixed assets | 21 | €382 | - | -€382 | |
| Tangible fixed assets | 22/27 | €1,944,808 | €1,989,980 | +€45,172 | +2.3% |
| Land and buildings | 22 | €1,743,505 | €1,648,625 | -€94,880 | -5.4% |
| Plant, machinery and equipment | 23 | €182,003 | €249,153 | +€67,150 | +36.9% |
| Furniture and vehicles | 24 | €14,549 | €88,169 | +€73,620 | +506% |
| Leasing and similar rights | 25 | €560 | - | -€560 | |
| Other tangible fixed assets | 26 | €4,191 | €4,033 | -€158 | -3.8% |
| Financial fixed assets | 28 | €5,225 | €13,375 | +€8,150 | +156% |
| Current assets | 29/58 | €2,546,668 | €3,123,841 | +€577,173 | +22.7% |
| Stocks and contracts in progress | 3 | €589,944 | €555,845 | -€34,099 | -5.8% |
| Stocks | 30/36 | €589,944 | €555,845 | -€34,099 | -5.8% |
| Amounts receivable within one year | 40/41 | €1,735,108 | €2,241,221 | +€506,112 | +29.2% |
| Trade receivables | 40 | €1,163,721 | €1,337,916 | +€174,194 | +15.0% |
| Other amounts receivable | 41 | €571,387 | €903,305 | +€331,918 | +58.1% |
| Cash at bank and in hand | 54/58 | €191,989 | €284,287 | +€92,298 | +48.1% |
| Deferred charges and accrued income | 490/1 | €29,627 | €42,488 | +€12,861 | +43.4% |
| Total equity and liabilities | 10/49 | €4,497,083 | €5,127,197 | +€630,113 | +14.0% |
| Equity | 10/15 | €680,949 | €636,914 | -€44,035 | -6.5% |
| Contributions | 10/11 | €123,947 | €123,947 | = | 0.0% |
| Capital | 10 | €123,947 | €123,947 | = | 0.0% |
| Issued capital | 100 | €123,947 | €123,947 | = | 0.0% |
| Reserves | 13 | €547,832 | €547,832 | = | 0.0% |
| Non-distributable reserves | 130/1 | €12,395 | €12,395 | = | 0.0% |
| Legal reserve | 130 | €12,395 | €12,395 | = | 0.0% |
| Tax-exempt reserves | 132 | €6,829 | €6,829 | = | 0.0% |
| Distributable reserves | 133 | €528,609 | €528,609 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,170 | -€34,865 | -€44,035 | |
| Amounts payable | 17/49 | €3,816,135 | €4,490,282 | +€674,148 | +17.7% |
| Amounts payable after more than one year | 17 | €1,173,880 | €1,420,045 | +€246,165 | +21.0% |
| Financial debts | 170/4 | €1,173,880 | €1,120,207 | -€53,673 | -4.6% |
| Trade debts | 175 | - | €299,838 | +€299,838 | |
| Amounts payable within one year | 42/48 | €2,642,254 | €3,070,237 | +€427,983 | +16.2% |
| Current portion of amounts payable after more than one year | 42 | €192,175 | €254,649 | +€62,474 | +32.5% |
| Financial debts | 43 | €650,000 | €650,000 | = | 0.0% |
| Credit institutions | 430/8 | €650,000 | €650,000 | = | 0.0% |
| Trade debts | 44 | €1,311,537 | €1,531,958 | +€220,421 | +16.8% |
| Suppliers | 440/4 | €1,311,537 | €1,531,958 | +€220,421 | +16.8% |
| Taxes, remuneration and social security | 45 | €488,542 | €633,630 | +€145,088 | +29.7% |
| Taxes | 450/3 | €379,695 | €523,926 | +€144,231 | +38.0% |
| Remuneration and social security | 454/9 | €108,847 | €109,705 | +€858 | +0.8% |
| Non-recurring operating income | 76A | €368 | €51,980 | +€51,612 | +14,026% |
| Remuneration, social security and pensions | 62 | €668,517 | €650,646 | -€17,871 | -2.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €136,439 | €158,139 | +€21,700 | +15.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €6,552 | €2,469 | -€4,083 | -62.3% |
| Other operating charges | 640/8 | €34,098 | €60,557 | +€26,459 | +77.6% |
| Non-recurring operating charges | 66A | €1,092 | €442 | -€651 | -59.6% |
| Gross operating margin | 9900 | €1,185,080 | €917,775 | -€267,305 | -22.6% |
| Operating profit (loss) | 9901 | €338,382 | €45,523 | -€292,859 | -86.5% |
| Financial income | 75/76B | €44,129 | €68,665 | +€24,535 | +55.6% |
| Recurring financial income | 75 | €44,129 | €68,665 | +€24,535 | +55.6% |
| Financial charges | 65/66B | €296,056 | €146,121 | -€149,936 | -50.6% |
| Recurring financial charges | 65 | €91,056 | €146,121 | +€55,064 | +60.5% |
| Non-recurring financial charges | 66B | €205,000 | - | -€205,000 | |
| Profit (loss) for the period before taxes | 9903 | €86,455 | -€31,933 | -€118,388 | |
| Income taxes | 67/77 | €89,842 | €12,102 | -€77,740 | -86.5% |
| Profit (loss) for the period | 9904 | -€3,387 | -€44,035 | -€40,647 | -1,200% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,387 | -€44,035 | -€40,647 | -1,200% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.