CHIMAY PNEUS SERVICES: what changed
What changed
CHIMAY PNEUS SERVICES
NACE 95.315, Tyre services
filed annual accounts (NBB)
Net result for the year
€41,408
2024 · €110,434-€69,027
Equity
€447,468
2024 · €406,061+€41,408
Cash
€121,683
2024 · €75,514+€46,169
Balance sheet total
€755,534
2024 · €840,947-€85,413
Largest movements
Assets
- Receivables within one year -€151,098
down €151,098 (-32.5%), from €464,975 to €313,877
of which Trade receivables: -€157,141
- Cash +€46,169
up €46,169 (+61.1%), from €75,514 to €121,683
mainly Receivables within one year (+€151,098) and Tax, wage and social debts (+€95,055)
- Tangible fixed assets +€18,713
up €18,713 (+9.9%), from €189,925 to €208,639
of which Land and buildings: +€22,274
Equity and liabilities
- Trade debts -€182,389
down €182,389 (-77.0%), from €236,927 to €54,538
- Tax, wage and social debts +€95,055
up €95,055 (+145%), from €65,620 to €160,676
of which Taxes: +€83,429
- Profit (loss) carried forward +€41,408
up €41,408 (+10.4%), from €397,636 to €439,044
- Debts after one year -€27,113
down €27,113 (-42.3%), from €64,138 to €37,025
- Current portion of long-term debt -€16,273
down €16,273 (-46.6%), from €34,885 to €18,612
Income statement
- Turnover -€208,139
down €208,139 (-14.6%), from €1.4m to €1.2m
- Purchases and services -€140,269
down €140,269 (-12.7%), from €1.1m to €967,574
- Gross operating margin -€67,870
down €67,870 (-21.3%), from €318,792 to €250,922
- Staff costs -€17,960
down €17,960 (-15.1%), from €119,140 to €101,180
- Taxes +€15,725
up €15,725 (+50.2%), from €31,313 to €47,038
Change in the result, 2024 to 2025
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 2024
€110,434
Gross operating margin
-€67,870
Staff costs
+€17,960
Depreciation
-€1,913
Other operating charges
+€3,065
Other operating items
-€3,592
Financial income
+€145
Financial charges
-€1,097
Taxes
-€15,725
Result 2025
€41,408
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€146,022
Investment
-€56,467
Financing
-€43,386
Cash 2024
€75,514
From operations (derived)
+€146,022
Net result for the year
+€41,408
Depreciation
+€44,293
Stocks and contracts
-€4,018
Receivables within one year
+€151,098
Deferred charges and accrued income
-€3,324
Trade debts
-€182,389
Tax, wage and social debts
+€95,055
Other debts
+€3,899
Investment (derived)
-€56,467
Investment in fixed assets (net)
-€56,467
Financing
-€43,386
Debts after one year
-€27,113
Current portion of long-term debt
-€16,273
Cash 2025
€121,683
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €840,947 | €755,534 | -€85,413 | -10.2% |
| Fixed assets | 21/28 | €200,984 | €213,159 | +€12,174 | +6.1% |
| Intangible fixed assets | 21 | €9,059 | €2,520 | -€6,539 | -72.2% |
| Tangible fixed assets | 22/27 | €189,925 | €208,639 | +€18,713 | +9.9% |
| Land and buildings | 22 | €98,207 | €120,481 | +€22,274 | +22.7% |
| Plant, machinery and equipment | 23 | €35,829 | €30,202 | -€5,627 | -15.7% |
| Furniture and vehicles | 24 | €55,890 | €57,956 | +€2,066 | +3.7% |
| Financial fixed assets | 28 | €2,000 | €2,000 | = | 0.0% |
| Current assets | 29/58 | €639,963 | €542,375 | -€97,588 | -15.2% |
| Stocks and contracts in progress | 3 | €97,533 | €101,551 | +€4,018 | +4.1% |
| Stocks | 30/36 | €97,533 | €101,551 | +€4,018 | +4.1% |
| Amounts receivable within one year | 40/41 | €464,975 | €313,877 | -€151,098 | -32.5% |
| Trade receivables | 40 | €454,980 | €297,839 | -€157,141 | -34.5% |
| Other amounts receivable | 41 | €9,995 | €16,038 | +€6,043 | +60.5% |
| Cash at bank and in hand | 54/58 | €75,514 | €121,683 | +€46,169 | +61.1% |
| Deferred charges and accrued income | 490/1 | €1,940 | €5,264 | +€3,324 | +171% |
| Total equity and liabilities | 10/49 | €840,947 | €755,534 | -€85,413 | -10.2% |
| Equity | 10/15 | €406,061 | €447,468 | +€41,408 | +10.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €2,225 | €2,225 | = | 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% |
| Tax-exempt reserves | 132 | €365 | €365 | = | 0.0% |
| Profit (loss) carried forward | 14 | €397,636 | €439,044 | +€41,408 | +10.4% |
| Amounts payable | 17/49 | €434,886 | €308,066 | -€126,821 | -29.2% |
| Amounts payable after more than one year | 17 | €64,138 | €37,025 | -€27,113 | -42.3% |
| Financial debts | 170/4 | €64,138 | €37,025 | -€27,113 | -42.3% |
| Amounts payable within one year | 42/48 | €370,749 | €271,041 | -€99,708 | -26.9% |
| Current portion of amounts payable after more than one year | 42 | €34,885 | €18,612 | -€16,273 | -46.6% |
| Trade debts | 44 | €236,927 | €54,538 | -€182,389 | -77.0% |
| Suppliers | 440/4 | €236,927 | €54,538 | -€182,389 | -77.0% |
| Taxes, remuneration and social security | 45 | €65,620 | €160,676 | +€95,055 | +145% |
| Taxes | 450/3 | €59,174 | €142,603 | +€83,429 | +141% |
| Remuneration and social security | 454/9 | €6,446 | €18,072 | +€11,626 | +180% |
| Other amounts payable | 47/48 | €33,316 | €37,215 | +€3,899 | +11.7% |
| Accrued charges and deferred income | 492/3 | - | €0 | = | |
| Turnover | 70 | €1,426,634 | €1,218,496 | -€208,139 | -14.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,107,843 | €967,574 | -€140,269 | -12.7% |
| Remuneration, social security and pensions | 62 | €119,140 | €101,180 | -€17,960 | -15.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,380 | €44,293 | +€1,913 | +4.5% |
| Other operating charges | 640/8 | €4,215 | €1,150 | -€3,065 | -72.7% |
| Non-recurring operating charges | 66A | €3,061 | €6,653 | +€3,592 | +117% |
| Gross operating margin | 9900 | €318,792 | €250,922 | -€67,870 | -21.3% |
| Operating profit (loss) | 9901 | €149,996 | €97,646 | -€52,350 | -34.9% |
| Financial income | 75/76B | €168 | €313 | +€145 | +86.3% |
| Recurring financial income | 75 | €168 | €313 | +€145 | +86.3% |
| Financial charges | 65/66B | €8,417 | €9,513 | +€1,097 | +13.0% |
| Recurring financial charges | 65 | €8,417 | €9,513 | +€1,097 | +13.0% |
| Profit (loss) for the period before taxes | 9903 | €141,748 | €88,446 | -€53,302 | -37.6% |
| Income taxes | 67/77 | €31,313 | €47,038 | +€15,725 | +50.2% |
| Profit (loss) for the period | 9904 | €110,434 | €41,408 | -€69,027 | -62.5% |
| Profit (loss) for the period to be appropriated | 9905 | €110,434 | €41,408 | -€69,027 | -62.5% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.