AUTO MF-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.
AUTO MF-PNEUS
Largest movements
- Receivables within one year +€14,286
up €14,286 (+460.0%), from €3,106 to €17,392
of which Other amounts receivable: +€8,798
- Deferred charges and accrued income +€2,769
up €2,769 (+569.7%), from €486 to €3,255
- Tangible fixed assets -€1,298
down €1,298 (-61.1%), from €2,124 to €826
- Stocks and contracts -€1,031
down €1,031 (-16.4%), from €6,270 to €5,239
- Cash +€699
up €699 (+18.9%), from €3,698 to €4,396
mainly Tax, wage and social debts (+€8,195) and Net result for the year (+€7,296)
- Tax, wage and social debts +€8,195
up €8,195 (+64.0%), from €12,803 to €20,998
of which Taxes: +€10,180
- Profit (loss) carried forward +€7,296
up €7,296, from -€7,150 to €146
- Gross operating margin +€12,384
up €12,384 (+178.4%), from €6,940 to €19,324
- Financial charges -€2,893
down €2,893 (-80.6%), from €3,587 to €694
- Taxes +€2,009
up €2,009 (+1255.9%), from €160 to €2,169
- Staff costs -€635
down €635 (-9.3%), from €6,856 to €6,220
- Other operating charges -€622
down €622 (-27.4%), from €2,267 to €1,645
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 | €15,684 | €31,108 | +€15,424 | +98.3% |
| Fixed assets | 21/28 | €2,124 | €826 | -€1,298 | -61.1% |
| Tangible fixed assets | 22/27 | €2,124 | €826 | -€1,298 | -61.1% |
| Furniture and vehicles | 24 | €2,124 | €826 | -€1,298 | -61.1% |
| Current assets | 29/58 | €13,560 | €30,283 | +€16,722 | +123.3% |
| Stocks and contracts in progress | 3 | €6,270 | €5,239 | -€1,031 | -16.4% |
| Stocks | 30/36 | €6,270 | €5,239 | -€1,031 | -16.4% |
| Amounts receivable within one year | 40/41 | €3,106 | €17,392 | +€14,286 | +460.0% |
| Trade receivables | 40 | €2,609 | €8,097 | +€5,488 | +210.3% |
| Other amounts receivable | 41 | €497 | €9,295 | +€8,798 | +1770.8% |
| Cash at bank and in hand | 54/58 | €3,698 | €4,396 | +€699 | +18.9% |
| Deferred charges and accrued income | 490/1 | €486 | €3,255 | +€2,769 | +569.7% |
| Total equity and liabilities | 10/49 | €15,684 | €31,108 | +€15,424 | +98.3% |
| Equity | 10/15 | -€4,150 | €3,146 | +€7,296 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,150 | €146 | +€7,296 | |
| Amounts payable | 17/49 | €19,834 | €27,962 | +€8,128 | +41.0% |
| Amounts payable within one year | 42/48 | €19,834 | €27,962 | +€8,128 | +41.0% |
| Trade debts | 44 | €7,031 | €6,964 | -€67 | -0.9% |
| Suppliers | 440/4 | €7,031 | €6,964 | -€67 | -0.9% |
| Taxes, remuneration and social security | 45 | €12,803 | €20,998 | +€8,195 | +64.0% |
| Taxes | 450/3 | €10,818 | €20,998 | +€10,180 | +94.1% |
| Remuneration and social security | 454/9 | €1,985 | - | -€1,985 | |
| Non-recurring operating income | 76A | €16,785 | €1,222 | -€15,564 | -92.7% |
| Remuneration, social security and pensions | 62 | €6,856 | €6,220 | -€635 | -9.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,298 | €1,298 | = | 0.0% |
| Other operating charges | 640/8 | €2,267 | €1,645 | -€622 | -27.4% |
| Gross operating margin | 9900 | €6,940 | €19,324 | +€12,384 | +178.4% |
| Operating profit (loss) | 9901 | -€3,481 | €10,160 | +€13,641 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €3,587 | €694 | -€2,893 | -80.6% |
| Recurring financial charges | 65 | €3,587 | €694 | -€2,893 | -80.6% |
| Profit (loss) for the period before taxes | 9903 | -€7,068 | €9,465 | +€16,534 | |
| Income taxes | 67/77 | €160 | €2,169 | +€2,009 | +1255.9% |
| Profit (loss) for the period | 9904 | -€7,228 | €7,296 | +€14,524 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,228 | €7,296 | +€14,524 |
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 12 October 2026 via checked.be.