EUPEN 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
EUPEN PNEUS
NACE 95.311, General maintenance and repair of cars and light vans (up to 3.5 tonnes)
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€144,076
2024 · €141,130+€2,946
Equity
€291,725
2024 · €287,649+€4,076
Cash
€106,698
2024 · €72,913+€33,785
Balance sheet total
€639,273
2024 · €654,978-€15,705
Largest movements
Assets
- Tangible fixed assets -€37,981
down €37,981 (-16.7%), from €226,848 to €188,868
- Cash +€33,785
up €33,785 (+46.3%), from €72,913 to €106,698
mainly Net result for the year (+€144,076) and Depreciation (+€45,497)
- Receivables within one year -€13,028
down €13,028 (-15.9%), from €82,110 to €69,081
of which Trade receivables: -€12,472
Equity and liabilities
- Other debts +€32,117
up €32,117 (+30.7%), from €104,601 to €136,718
- Current portion of long-term debt -€31,274
down €31,274 (-57.1%), from €54,743 to €23,469
- Trade debts +€25,946
up €25,946 (+45.3%), from €57,260 to €83,206
- Tax, wage and social debts -€25,497
down €25,497 (-29.5%), from €86,321 to €60,825
of which Taxes: -€24,386
- Debts after one year -€23,469
down €23,469 (-42.5%), from €55,238 to €31,769
Income statement
- Gross operating margin +€11,301
up €11,301 (+2.8%), from €403,906 to €415,207
- Staff costs +€9,857
up €9,857 (+6.5%), from €152,423 to €162,280
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
€141,130
Gross operating margin
+€11,301
Staff costs
-€9,857
Depreciation
+€3,823
Other operating charges
-€214
Other operating items
+€50
Financial income
+€528
Financial charges
+€143
Taxes
-€2,829
Result 2025
€144,076
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
+€235,624
Investment
-€7,096
Financing
-€194,743
Cash 2024
€72,913
From operations (derived)
+€235,624
Net result for the year
+€144,076
Depreciation
+€45,497
Stocks and contracts
-€841
Receivables within one year
+€13,028
Deferred charges and accrued income
-€1,098
Trade debts
+€25,946
Tax, wage and social debts
-€25,497
Advances received
+€1,057
Other debts
+€32,117
Accrued charges and deferred income
+€1,339
Investment (derived)
-€7,096
Investment in fixed assets (net)
-€7,096
Financing
-€194,743
Debts after one year
-€23,469
Current portion of long-term debt
-€31,274
Contributions, distributions and other
-€140,000
Cash 2025
€106,698
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €654,978 | €639,273 | -€15,705 | -2.4% |
| Fixed assets | 21/28 | €227,760 | €189,359 | -€38,401 | -16.9% |
| Intangible fixed assets | 21 | €912 | €492 | -€420 | -46.1% |
| Tangible fixed assets | 22/27 | €226,848 | €188,868 | -€37,981 | -16.7% |
| Plant, machinery and equipment | 23 | €62,019 | €50,146 | -€11,874 | -19.1% |
| Furniture and vehicles | 24 | €29,430 | €24,288 | -€5,142 | -17.5% |
| Leasing and similar rights | 25 | €29,399 | €22,049 | -€7,350 | -25.0% |
| Other tangible fixed assets | 26 | €106,000 | €92,385 | -€13,615 | -12.8% |
| Current assets | 29/58 | €427,218 | €449,914 | +€22,696 | +5.3% |
| Stocks and contracts in progress | 3 | €59,700 | €60,541 | +€841 | +1.4% |
| Stocks | 30/36 | €59,700 | €60,541 | +€841 | +1.4% |
| Amounts receivable within one year | 40/41 | €82,110 | €69,081 | -€13,028 | -15.9% |
| Trade receivables | 40 | €70,794 | €58,322 | -€12,472 | -17.6% |
| Other amounts receivable | 41 | €11,316 | €10,760 | -€556 | -4.9% |
| Current investments | 50/53 | €200,000 | €200,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €72,913 | €106,698 | +€33,785 | +46.3% |
| Deferred charges and accrued income | 490/1 | €12,495 | €13,593 | +€1,098 | +8.8% |
| Total equity and liabilities | 10/49 | €654,978 | €639,273 | -€15,705 | -2.4% |
| Equity | 10/15 | €287,649 | €291,725 | +€4,076 | +1.4% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €33,000 | €33,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,000 | €0 | -€3,000 | -100% |
| Reserves not available under the articles | 1311 | €3,000 | €0 | -€3,000 | -100% |
| Distributable reserves | 133 | €30,000 | €33,000 | +€3,000 | +10.0% |
| Profit (loss) carried forward | 14 | €224,649 | €228,725 | +€4,076 | +1.8% |
| Amounts payable | 17/49 | €367,329 | €347,549 | -€19,781 | -5.4% |
| Amounts payable after more than one year | 17 | €55,238 | €31,769 | -€23,469 | -42.5% |
| Financial debts | 170/4 | €55,238 | €31,769 | -€23,469 | -42.5% |
| Amounts payable within one year | 42/48 | €302,925 | €305,275 | +€2,349 | +0.8% |
| Current portion of amounts payable after more than one year | 42 | €54,743 | €23,469 | -€31,274 | -57.1% |
| Trade debts | 44 | €57,260 | €83,206 | +€25,946 | +45.3% |
| Suppliers | 440/4 | €57,260 | €83,206 | +€25,946 | +45.3% |
| Advances received on contracts in progress | 46 | - | €1,057 | +€1,057 | |
| Taxes, remuneration and social security | 45 | €86,321 | €60,825 | -€25,497 | -29.5% |
| Taxes | 450/3 | €74,556 | €50,170 | -€24,386 | -32.7% |
| Remuneration and social security | 454/9 | €11,766 | €10,654 | -€1,111 | -9.4% |
| Other amounts payable | 47/48 | €104,601 | €136,718 | +€32,117 | +30.7% |
| Accrued charges and deferred income | 492/3 | €9,166 | €10,505 | +€1,339 | +14.6% |
| Remuneration, social security and pensions | 62 | €152,423 | €162,280 | +€9,857 | +6.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,320 | €45,497 | -€3,823 | -7.8% |
| Other operating charges | 640/8 | €8,592 | €8,806 | +€214 | +2.5% |
| Non-recurring operating charges | 66A | €50 | €0 | -€50 | -100% |
| Gross operating margin | 9900 | €403,906 | €415,207 | +€11,301 | +2.8% |
| Operating profit (loss) | 9901 | €193,521 | €198,625 | +€5,104 | +2.6% |
| Financial income | 75/76B | €2,175 | €2,704 | +€528 | +24.3% |
| Recurring financial income | 75 | €2,175 | €2,704 | +€528 | +24.3% |
| Financial charges | 65/66B | €4,921 | €4,778 | -€143 | -2.9% |
| Recurring financial charges | 65 | €4,921 | €4,778 | -€143 | -2.9% |
| Profit (loss) for the period before taxes | 9903 | €190,775 | €196,551 | +€5,775 | +3.0% |
| Income taxes | 67/77 | €49,646 | €52,475 | +€2,829 | +5.7% |
| Profit (loss) for the period | 9904 | €141,130 | €144,076 | +€2,946 | +2.1% |
| Profit (loss) for the period to be appropriated | 9905 | €141,130 | €144,076 | +€2,946 | +2.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.