Dour Pneu: 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.
Dour Pneu
Largest movements
- Receivables within one year -€45,546
down €45,546 (-88.9%), from €51,233 to €5,686
of which Trade receivables: -€45,565
- Tangible fixed assets -€10,939
down €10,939 (-6.5%), from €169,206 to €158,268
of which Land and buildings: -€6,369
- Trade debts -€30,156
down €30,156 (-89.4%), from €33,740 to €3,584
- Debts after one year -€11,837
down €11,837 (-9.6%), from €123,043 to €111,206
- Tax, wage and social debts -€9,584
down €9,584 (-67.7%), from €14,150 to €4,566
of which Taxes: -€9,384
- Other debts -€5,336
down €5,336 (-8.1%), from €66,075 to €60,739
- Current portion of long-term debt +€3,877
up €3,877 (+92.8%), from €4,179 to €8,056
- Turnover -€15,815
down €15,815 (-23.6%), from €66,962 to €51,147
- Purchases and services -€8,892
down €8,892 (-20.8%), from €42,662 to €33,770
- Gross operating margin -€3,201
down €3,201 (-13.2%), from €24,301 to €21,100
- Other operating charges +€2,569
new in 2025: €2,569
- Taxes -€919
new in 2025: -€919
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 | €246,387 | €190,470 | -€55,917 | -22.7% |
| Fixed assets | 21/28 | €173,156 | €160,968 | -€12,189 | -7.0% |
| Intangible fixed assets | 21 | €3,750 | €2,500 | -€1,250 | -33.3% |
| Tangible fixed assets | 22/27 | €169,206 | €158,268 | -€10,939 | -6.5% |
| Land and buildings | 22 | €145,389 | €139,020 | -€6,369 | -4.4% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €23,817 | €19,248 | -€4,570 | -19.2% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €73,231 | €29,503 | -€43,728 | -59.7% |
| Stocks and contracts in progress | 3 | €20,675 | €21,025 | +€350 | +1.7% |
| Stocks | 30/36 | €20,675 | €21,025 | +€350 | +1.7% |
| Amounts receivable within one year | 40/41 | €51,233 | €5,686 | -€45,546 | -88.9% |
| Trade receivables | 40 | €51,233 | €5,668 | -€45,565 | -88.9% |
| Other amounts receivable | 41 | - | €18 | +€18 | |
| Cash at bank and in hand | 54/58 | €902 | €2,766 | +€1,865 | +207% |
| Deferred charges and accrued income | 490/1 | €421 | €25 | -€396 | -94.1% |
| Total equity and liabilities | 10/49 | €246,387 | €190,470 | -€55,917 | -22.7% |
| Equity | 10/15 | €5,200 | €2,319 | -€2,881 | -55.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €183 | €183 | = | 0.0% |
| Non-distributable reserves | 130/1 | €183 | €183 | = | 0.0% |
| Reserves not available under the articles | 1311 | €183 | €183 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,583 | -€16,464 | -€2,881 | -21.2% |
| Amounts payable | 17/49 | €241,187 | €188,151 | -€53,036 | -22.0% |
| Amounts payable after more than one year | 17 | €123,043 | €111,206 | -€11,837 | -9.6% |
| Financial debts | 170/4 | €123,043 | €111,206 | -€11,837 | -9.6% |
| Amounts payable within one year | 42/48 | €118,144 | €76,945 | -€41,199 | -34.9% |
| Current portion of amounts payable after more than one year | 42 | €4,179 | €8,056 | +€3,877 | +92.8% |
| Trade debts | 44 | €33,740 | €3,584 | -€30,156 | -89.4% |
| Suppliers | 440/4 | €33,740 | €3,584 | -€30,156 | -89.4% |
| Taxes, remuneration and social security | 45 | €14,150 | €4,566 | -€9,584 | -67.7% |
| Taxes | 450/3 | €13,750 | €4,365 | -€9,384 | -68.3% |
| Remuneration and social security | 454/9 | €401 | €201 | -€200 | -49.9% |
| Other amounts payable | 47/48 | €66,075 | €60,739 | -€5,336 | -8.1% |
| Turnover | 70 | €66,962 | €51,147 | -€15,815 | -23.6% |
| Non-recurring operating income | 76A | - | €3,722 | +€3,722 | |
| Goods, raw materials, services and sundry goods | 60/61 | €42,662 | €33,770 | -€8,892 | -20.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,367 | €13,842 | +€474 | +3.5% |
| Other operating charges | 640/8 | - | €2,569 | +€2,569 | |
| Gross operating margin | 9900 | €24,301 | €21,100 | -€3,201 | -13.2% |
| Operating profit (loss) | 9901 | €10,933 | €4,689 | -€6,245 | -57.1% |
| Financial income | 75/76B | €0 | €0 | +€0 | +5.1% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +5.1% |
| Financial charges | 65/66B | €8,898 | €8,489 | -€409 | -4.6% |
| Recurring financial charges | 65 | €8,898 | €8,489 | -€409 | -4.6% |
| Profit (loss) for the period before taxes | 9903 | €2,036 | -€3,800 | -€5,836 | |
| Income taxes | 67/77 | - | -€919 | -€919 | |
| Profit (loss) for the period | 9904 | €2,036 | -€2,881 | -€4,917 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,036 | -€2,881 | -€4,917 |
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 27 October 2026 via checked.be.