CP PNEUS: what changed
What changed
CP PNEUS
NACE 95.315, Tyre services
filed annual accounts (NBB)
Net result for the year
€13,209
2024 · €16,295-€3,086
Equity
€25,114
2024 · €11,905+€13,209
Cash
€48,196
2024 · €43,750+€4,446
Balance sheet total
€549,083
2024 · €437,350+€111,733
Largest movements
Assets
- Tangible fixed assets +€146,085
up €146,085 (+60.5%), from €241,653 to €387,738
of which Land and buildings: +€146,089
- Receivables within one year -€44,006
down €44,006 (-52.5%), from €83,858 to €39,852
of which Trade receivables: -€42,403
- Deferred charges and accrued income +€6,011
up €6,011, from €0 to €6,011
Equity and liabilities
- Debts after one year +€126,622
up €126,622 (+59.7%), from €212,003 to €338,625
- Trade debts -€60,681
down €60,681 (-75.1%), from €80,771 to €20,090
- Short-term financial debts +€23,803
up €23,803 (+146%), from €16,256 to €40,059
- Profit (loss) carried forward +€13,209
up €13,209, from -€12,451 to €759
- Tax, wage and social debts +€9,494
up €9,494 (+11.2%), from €84,582 to €94,075
of which Remuneration and social security: +€31,738
Income statement
- Staff costs +€31,053
up €31,053 (+23.9%), from €129,857 to €160,910
- Gross operating margin +€15,833
up €15,833 (+7.3%), from €216,510 to €232,343
- Financial charges +€8,703
up €8,703 (+49.0%), from €17,766 to €26,469
- Taxes -€6,031
down €6,031 (-53.6%), from €11,247 to €5,216
- Other operating charges -€5,845
down €5,845 (-50.1%), from €11,670 to €5,825
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
€16,295
Gross operating margin
+€15,833
Staff costs
-€31,053
Depreciation
-€4,498
Other operating charges
+€5,845
Other operating items
+€14,327
Financial income
-€869
Financial charges
-€8,703
Taxes
+€6,031
Result 2025
€13,209
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
+€9,519
Investment
-€163,838
Financing
+€158,765
Cash 2024
€43,750
From operations (derived)
+€9,519
Net result for the year
+€13,209
Depreciation
+€20,753
Stocks and contracts
-€2,197
Receivables within one year
+€44,006
Deferred charges and accrued income
-€6,011
Trade debts
-€60,681
Tax, wage and social debts
+€9,494
Other debts
-€7,454
Accrued charges and deferred income
-€1,600
Investment (derived)
-€163,838
Investment in fixed assets (net)
-€163,838
Financing
+€158,765
Debts after one year
+€126,622
Current portion of long-term debt
+€8,339
Short-term financial debts
+€23,803
Cash 2025
€48,196
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €437,350 | €549,083 | +€111,733 | +25.5% |
| Fixed assets | 21/28 | €249,356 | €392,441 | +€143,085 | +57.4% |
| Intangible fixed assets | 21 | €6,000 | €3,000 | -€3,000 | -50.0% |
| Tangible fixed assets | 22/27 | €241,653 | €387,738 | +€146,085 | +60.5% |
| Land and buildings | 22 | €234,969 | €381,058 | +€146,089 | +62.2% |
| Plant, machinery and equipment | 23 | €3,788 | €3,742 | -€45 | -1.2% |
| Furniture and vehicles | 24 | €2,896 | €957 | -€1,939 | -67.0% |
| Other tangible fixed assets | 26 | - | €1,981 | +€1,981 | |
| Financial fixed assets | 28 | €1,703 | €1,703 | = | 0.0% |
| Current assets | 29/58 | €187,994 | €156,642 | -€31,352 | -16.7% |
| Stocks and contracts in progress | 3 | €60,386 | €62,582 | +€2,197 | +3.6% |
| Stocks | 30/36 | €60,386 | €62,582 | +€2,197 | +3.6% |
| Amounts receivable within one year | 40/41 | €83,858 | €39,852 | -€44,006 | -52.5% |
| Trade receivables | 40 | €79,377 | €36,974 | -€42,403 | -53.4% |
| Other amounts receivable | 41 | €4,481 | €2,878 | -€1,603 | -35.8% |
| Cash at bank and in hand | 54/58 | €43,750 | €48,196 | +€4,446 | +10.2% |
| Deferred charges and accrued income | 490/1 | €0 | €6,011 | +€6,011 | |
| Total equity and liabilities | 10/49 | €437,350 | €549,083 | +€111,733 | +25.5% |
| Equity | 10/15 | €11,905 | €25,114 | +€13,209 | +111% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €16,295 | €16,295 | = | 0.0% |
| Distributable reserves | 133 | €16,295 | €16,295 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,451 | €759 | +€13,209 | |
| Amounts payable | 17/49 | €425,446 | €523,969 | +€98,523 | +23.2% |
| Amounts payable after more than one year | 17 | €212,003 | €338,625 | +€126,622 | +59.7% |
| Financial debts | 170/4 | €212,003 | €338,625 | +€126,622 | +59.7% |
| Amounts payable within one year | 42/48 | €211,843 | €185,344 | -€26,499 | -12.5% |
| Current portion of amounts payable after more than one year | 42 | €18,192 | €26,532 | +€8,339 | +45.8% |
| Financial debts | 43 | €16,256 | €40,059 | +€23,803 | +146% |
| Credit institutions | 430/8 | €16,256 | €40,059 | +€23,803 | +146% |
| Trade debts | 44 | €80,771 | €20,090 | -€60,681 | -75.1% |
| Suppliers | 440/4 | €80,771 | €20,090 | -€60,681 | -75.1% |
| Taxes, remuneration and social security | 45 | €84,582 | €94,075 | +€9,494 | +11.2% |
| Taxes | 450/3 | €58,020 | €35,775 | -€22,245 | -38.3% |
| Remuneration and social security | 454/9 | €26,562 | €58,300 | +€31,738 | +119% |
| Other amounts payable | 47/48 | €12,041 | €4,588 | -€7,454 | -61.9% |
| Accrued charges and deferred income | 492/3 | €1,600 | €0 | -€1,600 | -100% |
| Remuneration, social security and pensions | 62 | €129,857 | €160,910 | +€31,053 | +23.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,254 | €20,753 | +€4,498 | +27.7% |
| Other operating charges | 640/8 | €11,670 | €5,825 | -€5,845 | -50.1% |
| Non-recurring operating charges | 66A | €14,437 | €110 | -€14,327 | -99.2% |
| Gross operating margin | 9900 | €216,510 | €232,343 | +€15,833 | +7.3% |
| Operating profit (loss) | 9901 | €44,292 | €44,746 | +€454 | +1.0% |
| Financial income | 75/76B | €1,016 | €147 | -€869 | -85.5% |
| Recurring financial income | 75 | €1,016 | €147 | -€869 | -85.5% |
| Financial charges | 65/66B | €17,766 | €26,469 | +€8,703 | +49.0% |
| Recurring financial charges | 65 | €17,766 | €26,469 | +€8,703 | +49.0% |
| Profit (loss) for the period before taxes | 9903 | €27,542 | €18,425 | -€9,117 | -33.1% |
| Income taxes | 67/77 | €11,247 | €5,216 | -€6,031 | -53.6% |
| Profit (loss) for the period | 9904 | €16,295 | €13,209 | -€3,086 | -18.9% |
| Profit (loss) for the period to be appropriated | 9905 | €16,295 | €13,209 | -€3,086 | -18.9% |
Next steps
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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 4 November 2026 via checked.be.