CENTRE - PNEUS CLEMENT: 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.
CENTRE - PNEUS CLEMENT
Largest movements
- Cash +€94,733
up €94,733 (+40.8%), from €232,357 to €327,089
mainly Depreciation (+€78,631) and Net result for the year (+€73,534)
- Tangible fixed assets -€70,631
down €70,631 (-13.6%), from €519,826 to €449,195
of which Land and buildings: -€57,671
- Receivables within one year -€23,259
down €23,259 (-30.9%), from €75,272 to €52,013
of which Trade receivables: -€20,203
- Debts after one year -€52,870
down €52,870 (-10.4%), from €508,926 to €456,056
- Other debts +€49,422
up €49,422 (+82.0%), from €60,256 to €109,678
- Reserves +€36,224
up €36,224 (+36.9%), from €98,161 to €134,385
- Tax, wage and social debts -€29,812
down €29,812 (-26.9%), from €110,964 to €81,152
of which Remuneration and social security: -€31,071
- Staff costs -€46,570
down €46,570 (-18.6%), from €250,885 to €204,315
- Taxes +€23,524
up €23,524 (+321%), from €7,320 to €30,844
- Gross operating margin +€22,257
up €22,257 (+5.7%), from €391,398 to €413,655
- Depreciation -€13,707
down €13,707 (-14.8%), from €92,338 to €78,631
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 | €992,078 | €984,551 | -€7,528 | -0.8% |
| Fixed assets | 21/28 | €519,826 | €449,195 | -€70,631 | -13.6% |
| Tangible fixed assets | 22/27 | €519,826 | €449,195 | -€70,631 | -13.6% |
| Land and buildings | 22 | €465,425 | €407,754 | -€57,671 | -12.4% |
| Plant, machinery and equipment | 23 | €44,100 | €39,249 | -€4,851 | -11.0% |
| Furniture and vehicles | 24 | €10,301 | €2,192 | -€8,109 | -78.7% |
| Current assets | 29/58 | €472,252 | €535,356 | +€63,103 | +13.4% |
| Stocks and contracts in progress | 3 | €156,444 | €149,164 | -€7,280 | -4.7% |
| Stocks | 30/36 | €156,444 | €149,164 | -€7,280 | -4.7% |
| Amounts receivable within one year | 40/41 | €75,272 | €52,013 | -€23,259 | -30.9% |
| Trade receivables | 40 | €72,216 | €52,013 | -€20,203 | -28.0% |
| Other amounts receivable | 41 | €3,055 | - | -€3,055 | |
| Current investments | 50/53 | €10 | €10 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €232,357 | €327,089 | +€94,733 | +40.8% |
| Deferred charges and accrued income | 490/1 | €8,170 | €7,079 | -€1,091 | -13.4% |
| Total equity and liabilities | 10/49 | €992,078 | €984,551 | -€7,528 | -0.8% |
| Equity | 10/15 | €168,134 | €204,358 | +€36,224 | +21.5% |
| Contributions | 10/11 | €69,973 | €69,973 | = | 0.0% |
| Reserves | 13 | €98,161 | €134,385 | +€36,224 | +36.9% |
| Distributable reserves | 133 | €98,161 | €134,385 | +€36,224 | +36.9% |
| Amounts payable | 17/49 | €823,945 | €780,193 | -€43,752 | -5.3% |
| Amounts payable after more than one year | 17 | €508,926 | €456,056 | -€52,870 | -10.4% |
| Financial debts | 170/4 | €508,926 | €456,056 | -€52,870 | -10.4% |
| Amounts payable within one year | 42/48 | €306,340 | €314,876 | +€8,535 | +2.8% |
| Current portion of amounts payable after more than one year | 42 | €59,170 | €52,870 | -€6,300 | -10.6% |
| Trade debts | 44 | €75,950 | €71,176 | -€4,774 | -6.3% |
| Suppliers | 440/4 | €75,950 | €71,176 | -€4,774 | -6.3% |
| Taxes, remuneration and social security | 45 | €110,964 | €81,152 | -€29,812 | -26.9% |
| Taxes | 450/3 | €52,758 | €54,016 | +€1,259 | +2.4% |
| Remuneration and social security | 454/9 | €58,206 | €27,135 | -€31,071 | -53.4% |
| Other amounts payable | 47/48 | €60,256 | €109,678 | +€49,422 | +82.0% |
| Accrued charges and deferred income | 492/3 | €8,679 | €9,261 | +€583 | +6.7% |
| Remuneration, social security and pensions | 62 | €250,885 | €204,315 | -€46,570 | -18.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €92,338 | €78,631 | -€13,707 | -14.8% |
| Other operating charges | 640/8 | €7,787 | €10,132 | +€2,345 | +30.1% |
| Gross operating margin | 9900 | €391,398 | €413,655 | +€22,257 | +5.7% |
| Operating profit (loss) | 9901 | €40,388 | €120,577 | +€80,190 | +199% |
| Financial income | 75/76B | €1,266 | €3,049 | +€1,783 | +141% |
| Recurring financial income | 75 | €1,266 | €3,049 | +€1,783 | +141% |
| Financial charges | 65/66B | €18,617 | €19,249 | +€631 | +3.4% |
| Recurring financial charges | 65 | €18,617 | €19,249 | +€631 | +3.4% |
| Profit (loss) for the period before taxes | 9903 | €23,036 | €104,378 | +€81,341 | +353% |
| Income taxes | 67/77 | €7,320 | €30,844 | +€23,524 | +321% |
| Profit (loss) for the period | 9904 | €15,716 | €73,534 | +€57,818 | +368% |
| Profit (loss) for the period to be appropriated | 9905 | €15,716 | €73,534 | +€57,818 | +368% |
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 22 October 2026 via checked.be.