DICKY 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.
DICKY PNEUS
Largest movements
- Tangible fixed assets -€393,911
down €393,911 (-95.4%), from €413,060 to €19,149
of which Land and buildings: -€351,021
- Cash +€152,124
up €152,124 (+394%), from €38,570 to €190,694
mainly Investment in fixed assets (net) (+€367,831) and Net result for the year (+€112,977)
- Receivables within one year +€43,010
up €43,010 (+49.3%), from €87,230 to €130,240
of which Trade receivables: +€36,387
- Debts after one year -€189,834
down €189,834 (-100%), from €189,834 to €0
- Current portion of long-term debt -€50,874
down €50,874 (-100%), from €50,874 to €0
- Trade debts +€30,578
up €30,578 (+14.0%), from €218,291 to €248,869
- Other debts +€27,824
up €27,824 (+29.3%), from €94,920 to €122,744
- Accrued charges and deferred income -€13,094
down €13,094 (-93.3%), from €14,031 to €936
- Gross operating margin +€56,132
up €56,132 (+14.9%), from €377,629 to €433,761
- Depreciation -€42,766
down €42,766 (-60.9%), from €70,182 to €27,416
- Staff costs +€31,329
up €31,329 (+13.5%), from €232,693 to €264,023
- Taxes +€28,939
up €28,939 (+219%), from €13,191 to €42,129
- Other operating charges -€14,825
down €14,825 (-78.2%), from €18,953 to €4,127
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 | €906,196 | €699,221 | -€206,975 | -22.8% |
| Fixed assets | 21/28 | €417,849 | €22,602 | -€395,247 | -94.6% |
| Intangible fixed assets | 21 | €4,357 | €3,020 | -€1,336 | -30.7% |
| Tangible fixed assets | 22/27 | €413,060 | €19,149 | -€393,911 | -95.4% |
| Land and buildings | 22 | €351,021 | €0 | -€351,021 | -100% |
| Plant, machinery and equipment | 23 | €18,211 | €11,058 | -€7,153 | -39.3% |
| Furniture and vehicles | 24 | €43,828 | €8,091 | -€35,737 | -81.5% |
| Financial fixed assets | 28 | €433 | €433 | = | 0.0% |
| Current assets | 29/58 | €488,346 | €676,619 | +€188,273 | +38.6% |
| Stocks and contracts in progress | 3 | €359,652 | €352,627 | -€7,026 | -2.0% |
| Stocks | 30/36 | €359,652 | €352,627 | -€7,026 | -2.0% |
| Amounts receivable within one year | 40/41 | €87,230 | €130,240 | +€43,010 | +49.3% |
| Trade receivables | 40 | €68,957 | €105,344 | +€36,387 | +52.8% |
| Other amounts receivable | 41 | €18,273 | €24,896 | +€6,623 | +36.2% |
| Cash at bank and in hand | 54/58 | €38,570 | €190,694 | +€152,124 | +394% |
| Deferred charges and accrued income | 490/1 | €2,894 | €3,058 | +€164 | +5.7% |
| Total equity and liabilities | 10/49 | €906,196 | €699,221 | -€206,975 | -22.8% |
| Equity | 10/15 | €305,816 | €281,188 | -€24,628 | -8.1% |
| Contributions | 10/11 | €20,225 | €18,399 | -€1,826 | -9.0% |
| Reserves | 13 | €120,073 | €109,234 | -€10,839 | -9.0% |
| Distributable reserves | 133 | €120,073 | €109,234 | -€10,839 | -9.0% |
| Profit (loss) carried forward | 14 | €165,519 | €153,555 | -€11,964 | -7.2% |
| Amounts payable | 17/49 | €600,380 | €418,033 | -€182,347 | -30.4% |
| Amounts payable after more than one year | 17 | €189,834 | €0 | -€189,834 | -100% |
| Financial debts | 170/4 | €189,834 | €0 | -€189,834 | -100% |
| Amounts payable within one year | 42/48 | €396,515 | €417,096 | +€20,582 | +5.2% |
| Current portion of amounts payable after more than one year | 42 | €50,874 | €0 | -€50,874 | -100% |
| Trade debts | 44 | €218,291 | €248,869 | +€30,578 | +14.0% |
| Suppliers | 440/4 | €218,291 | €248,869 | +€30,578 | +14.0% |
| Taxes, remuneration and social security | 45 | €32,429 | €45,483 | +€13,054 | +40.3% |
| Taxes | 450/3 | €6,030 | €7,744 | +€1,714 | +28.4% |
| Remuneration and social security | 454/9 | €26,400 | €37,739 | +€11,339 | +43.0% |
| Other amounts payable | 47/48 | €94,920 | €122,744 | +€27,824 | +29.3% |
| Accrued charges and deferred income | 492/3 | €14,031 | €936 | -€13,094 | -93.3% |
| Remuneration, social security and pensions | 62 | €232,693 | €264,023 | +€31,329 | +13.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €70,182 | €27,416 | -€42,766 | -60.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €6,372 | -€6,809 | -€13,180 | |
| Other operating charges | 640/8 | €18,953 | €4,127 | -€14,825 | -78.2% |
| Gross operating margin | 9900 | €377,629 | €433,761 | +€56,132 | +14.9% |
| Operating profit (loss) | 9901 | €49,429 | €145,004 | +€95,575 | +193% |
| Financial income | 75/76B | €9,049 | €11,972 | +€2,923 | +32.3% |
| Recurring financial income | 75 | €9,049 | €9,782 | +€733 | +8.1% |
| Non-recurring financial income | 76B | - | €2,190 | +€2,190 | |
| Financial charges | 65/66B | €15,916 | €1,870 | -€14,046 | -88.3% |
| Recurring financial charges | 65 | €15,916 | €1,870 | -€14,046 | -88.3% |
| Profit (loss) for the period before taxes | 9903 | €42,562 | €155,107 | +€112,544 | +264% |
| Transfer from deferred taxes | 780 | €1,035 | €0 | -€1,035 | -100% |
| Income taxes | 67/77 | €13,191 | €42,129 | +€28,939 | +219% |
| Profit (loss) for the period | 9904 | €30,407 | €112,977 | +€82,570 | +272% |
| Transfer from tax-exempt reserves | 789 | €2,010 | €0 | -€2,010 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | €32,417 | €112,977 | +€80,560 | +249% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.