CLM 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.
What changed
CLM PNEUS
NACE 47.820, Retail sale of motor vehicle parts and accessories
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€5,066
2024 · -€16,610+€21,676
Equity
€376,978
2024 · €371,912+€5,066
Cash
€83,722
2024 · €87,940-€4,218
Balance sheet total
€1.0m
2024 · €1.1m-€22,742
Largest movements
Assets
No asset line moved by more than 1% of the balance sheet total.
Equity and liabilities
- Tax, wage and social debts -€30,627
down €30,627 (-38.3%), from €79,878 to €49,251
of which Taxes: -€16,192
- Trade debts +€15,922
up €15,922 (+22.2%), from €71,849 to €87,771
- Debts after one year -€14,962
down €14,962 (-3.0%), from €505,829 to €490,867
Income statement
- Staff costs -€50,697
down €50,697 (-17.6%), from €287,790 to €237,093
- Gross operating margin -€30,912
down €30,912 (-8.8%), from €349,725 to €318,813
- Depreciation -€5,994
down €5,994 (-10.3%), from €58,431 to €52,437
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.
Result 2024
-€16,610
Gross operating margin
-€30,912
Staff costs
+€50,697
Depreciation
+€5,994
Other operating charges
+€24
Other operating items
-€5,202
Financial income
-€390
Financial charges
+€1,466
Result 2025
€5,066
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€42,056
Investment
-€34,128
Financing
-€12,146
Cash 2024
€87,940
From operations (derived)
+€42,056
Net result for the year
+€5,066
Depreciation
+€52,437
Stocks and contracts
-€4,620
Receivables within one year
+€7
Deferred charges and accrued income
+€4,828
Trade debts
+€15,922
Tax, wage and social debts
-€30,627
Other debts
-€958
Investment (derived)
-€34,128
Investment in fixed assets (net)
-€34,128
Financing
-€12,146
Debts after one year
-€14,962
Current portion of long-term debt
+€2,816
Contributions, distributions and other
+€0
Cash 2025
€83,722
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,067,151 | €1,044,409 | -€22,742 | -2.1% |
| Fixed assets | 21/28 | €575,906 | €557,597 | -€18,309 | -3.2% |
| Intangible fixed assets | 21 | €31,200 | €23,400 | -€7,800 | -25.0% |
| Tangible fixed assets | 22/27 | €542,473 | €531,964 | -€10,509 | -1.9% |
| Land and buildings | 22 | €526,891 | €497,389 | -€29,502 | -5.6% |
| Plant, machinery and equipment | 23 | €13,362 | €34,575 | +€21,213 | +159% |
| Furniture and vehicles | 24 | €2,220 | - | -€2,220 | |
| Financial fixed assets | 28 | €2,233 | €2,233 | -€0 | 0.0% |
| Current assets | 29/58 | €491,245 | €486,812 | -€4,433 | -0.9% |
| Amounts receivable after more than one year | 29 | €203,000 | €203,000 | = | 0.0% |
| Other amounts receivable | 291 | €203,000 | €203,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €85,241 | €89,861 | +€4,620 | +5.4% |
| Stocks | 30/36 | €85,241 | €89,861 | +€4,620 | +5.4% |
| Amounts receivable within one year | 40/41 | €100,440 | €100,433 | -€7 | 0.0% |
| Trade receivables | 40 | €90,440 | €90,433 | -€7 | 0.0% |
| Other amounts receivable | 41 | €10,000 | €10,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €87,940 | €83,722 | -€4,218 | -4.8% |
| Deferred charges and accrued income | 490/1 | €14,624 | €9,796 | -€4,828 | -33.0% |
| Total equity and liabilities | 10/49 | €1,067,151 | €1,044,409 | -€22,742 | -2.1% |
| Equity | 10/15 | €371,912 | €376,978 | +€5,066 | +1.4% |
| Contributions | 10/11 | €95,000 | €95,000 | = | 0.0% |
| Reserves | 13 | €9,500 | €9,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €9,500 | €9,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €9,500 | €9,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €267,412 | €272,478 | +€5,066 | +1.9% |
| Amounts payable | 17/49 | €695,240 | €667,431 | -€27,809 | -4.0% |
| Amounts payable after more than one year | 17 | €505,829 | €490,867 | -€14,962 | -3.0% |
| Financial debts | 170/4 | €505,829 | €490,867 | -€14,962 | -3.0% |
| Amounts payable within one year | 42/48 | €189,410 | €176,564 | -€12,846 | -6.8% |
| Current portion of amounts payable after more than one year | 42 | €35,776 | €38,592 | +€2,816 | +7.9% |
| Trade debts | 44 | €71,849 | €87,771 | +€15,922 | +22.2% |
| Suppliers | 440/4 | €71,849 | €87,771 | +€15,922 | +22.2% |
| Taxes, remuneration and social security | 45 | €79,878 | €49,251 | -€30,627 | -38.3% |
| Taxes | 450/3 | €29,442 | €13,250 | -€16,192 | -55.0% |
| Remuneration and social security | 454/9 | €50,435 | €36,001 | -€14,434 | -28.6% |
| Other amounts payable | 47/48 | €1,908 | €950 | -€958 | -50.2% |
| Remuneration, social security and pensions | 62 | €287,790 | €237,093 | -€50,697 | -17.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €58,431 | €52,437 | -€5,994 | -10.3% |
| Other operating charges | 640/8 | €9,450 | €9,426 | -€24 | -0.3% |
| Non-recurring operating charges | 66A | - | €5,202 | +€5,202 | |
| Gross operating margin | 9900 | €349,725 | €318,813 | -€30,912 | -8.8% |
| Operating profit (loss) | 9901 | -€5,946 | €14,655 | +€20,601 | |
| Financial income | 75/76B | €4,634 | €4,244 | -€390 | -8.4% |
| Recurring financial income | 75 | €4,634 | €4,244 | -€390 | -8.4% |
| Financial charges | 65/66B | €15,299 | €13,833 | -€1,466 | -9.6% |
| Recurring financial charges | 65 | €15,299 | €13,833 | -€1,466 | -9.6% |
| Profit (loss) for the period before taxes | 9903 | -€16,610 | €5,066 | +€21,676 | |
| Profit (loss) for the period | 9904 | -€16,610 | €5,066 | +€21,676 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,610 | €5,066 | +€21,676 |
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 13 October 2026 via checked.be.