EQUIP'AUTO 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.
EQUIP'AUTO PNEU
Largest movements
- Cash +€124,368
up €124,368 (+89.6%), from €138,773 to €263,141
mainly Net result for the year (+€126,654) and Depreciation (+€73,938)
- Stocks and contracts +€36,210
up €36,210 (+34.6%), from €104,585 to €140,794
- Tangible fixed assets -€32,125
down €32,125 (-8.6%), from €373,403 to €341,278
of which Furniture and vehicles: -€30,327
- Receivables within one year -€17,626
down €17,626 (-17.5%), from €100,999 to €83,372
of which Trade receivables: -€14,348
- Deferred charges and accrued income -€13,829
down €13,829 (-59.5%), from €23,240 to €9,411
- Tax, wage and social debts +€40,220
up €40,220 (+187%), from €21,473 to €61,693
of which Taxes: +€38,432
- Other debts +€39,571
up €39,571 (+49.2%), from €80,429 to €120,000
- Trade debts +€33,252
up €33,252 (+34.2%), from €97,319 to €130,572
- Debts after one year -€23,847
down €23,847 (-62.3%), from €38,261 to €14,414
of which Financial debts: -€23,005
- Reserves +€11,429
up €11,429 (+184%), from €6,197 to €17,626
- Gross operating margin +€53,736
up €53,736 (+11.8%), from €456,969 to €510,705
- Staff costs +€20,329
up €20,329 (+8.5%), from €239,207 to €259,536
- Financial charges -€9,775
down €9,775 (-61.7%), from €15,833 to €6,058
of which Financial charges: -€13,148
- Depreciation +€8,636
up €8,636 (+13.2%), from €65,302 to €73,938
- Other operating charges -€7,969
down €7,969 (-48.9%), from €16,301 to €8,331
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 | €748,416 | €845,414 | +€96,998 | +13.0% |
| Fixed assets | 21/28 | €380,820 | €348,695 | -€32,125 | -8.4% |
| Tangible fixed assets | 22/27 | €373,403 | €341,278 | -€32,125 | -8.6% |
| Land and buildings | 22 | €205,258 | €190,188 | -€15,070 | -7.3% |
| Plant, machinery and equipment | 23 | €39,120 | €52,392 | +€13,272 | +33.9% |
| Furniture and vehicles | 24 | €129,025 | €98,699 | -€30,327 | -23.5% |
| Financial fixed assets | 28 | €7,417 | €7,417 | = | 0.0% |
| Current assets | 29/58 | €367,596 | €496,719 | +€129,123 | +35.1% |
| Stocks and contracts in progress | 3 | €104,585 | €140,794 | +€36,210 | +34.6% |
| Stocks | 30/36 | €104,585 | €140,794 | +€36,210 | +34.6% |
| Amounts receivable within one year | 40/41 | €100,999 | €83,372 | -€17,626 | -17.5% |
| Trade receivables | 40 | €97,720 | €83,372 | -€14,348 | -14.7% |
| Other amounts receivable | 41 | €3,278 | - | -€3,278 | |
| Cash at bank and in hand | 54/58 | €138,773 | €263,141 | +€124,368 | +89.6% |
| Deferred charges and accrued income | 490/1 | €23,240 | €9,411 | -€13,829 | -59.5% |
| Total equity and liabilities | 10/49 | €748,416 | €845,414 | +€96,998 | +13.0% |
| Equity | 10/15 | €453,477 | €471,560 | +€18,083 | +4.0% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €6,197 | €17,626 | +€11,429 | +184% |
| Non-distributable reserves | 130/1 | €6,197 | €17,626 | +€11,429 | +184% |
| Legal reserve | 130 | €6,197 | €17,626 | +€11,429 | +184% |
| Profit (loss) carried forward | 14 | €385,306 | €391,960 | +€6,654 | +1.7% |
| Amounts payable | 17/49 | €294,939 | €373,854 | +€78,915 | +26.8% |
| Amounts payable after more than one year | 17 | €38,261 | €14,414 | -€23,847 | -62.3% |
| Financial debts | 170/4 | €36,182 | €13,177 | -€23,005 | -63.6% |
| Trade debts | 175 | €2,079 | €1,236 | -€842 | -40.5% |
| Amounts payable within one year | 42/48 | €250,315 | €359,441 | +€109,125 | +43.6% |
| Current portion of amounts payable after more than one year | 42 | €26,720 | €23,005 | -€3,715 | -13.9% |
| Financial debts | 43 | €24,375 | €24,171 | -€204 | -0.8% |
| Credit institutions | 430/8 | €24,375 | €24,171 | -€204 | -0.8% |
| Trade debts | 44 | €97,319 | €130,572 | +€33,252 | +34.2% |
| Suppliers | 440/4 | €97,319 | €130,572 | +€33,252 | +34.2% |
| Taxes, remuneration and social security | 45 | €21,473 | €61,693 | +€40,220 | +187% |
| Taxes | 450/3 | €9,014 | €47,445 | +€38,432 | +426% |
| Remuneration and social security | 454/9 | €12,459 | €14,248 | +€1,789 | +14.4% |
| Other amounts payable | 47/48 | €80,429 | €120,000 | +€39,571 | +49.2% |
| Accrued charges and deferred income | 492/3 | €6,363 | - | -€6,363 | |
| Non-recurring operating income | 76A | - | €0 | = | |
| Remuneration, social security and pensions | 62 | €239,207 | €259,536 | +€20,329 | +8.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €65,302 | €73,938 | +€8,636 | +13.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,312 | - | -€2,312 | |
| Other operating charges | 640/8 | €16,301 | €8,331 | -€7,969 | -48.9% |
| Non-recurring operating charges | 66A | - | €208 | +€208 | |
| Gross operating margin | 9900 | €456,969 | €510,705 | +€53,736 | +11.8% |
| Operating profit (loss) | 9901 | €133,847 | €168,692 | +€34,845 | +26.0% |
| Financial income | 75/76B | €1,133 | €905 | -€228 | -20.1% |
| Recurring financial income | 75 | €1,102 | €884 | -€218 | -19.8% |
| Non-recurring financial income | 76B | €30 | €21 | -€10 | -31.5% |
| Financial charges | 65/66B | €15,833 | €6,058 | -€9,775 | -61.7% |
| Recurring financial charges | 65 | €15,833 | €2,686 | -€13,148 | -83.0% |
| Non-recurring financial charges | 66B | - | €3,372 | +€3,372 | |
| Profit (loss) for the period before taxes | 9903 | €119,147 | €163,539 | +€44,392 | +37.3% |
| Income taxes | 67/77 | €30,650 | €36,885 | +€6,235 | +20.3% |
| Profit (loss) for the period | 9904 | €88,497 | €126,654 | +€38,157 | +43.1% |
| Profit (loss) for the period to be appropriated | 9905 | €88,497 | €126,654 | +€38,157 | +43.1% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.