Expres 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.
Expres Pneus
Largest movements
- Cash -€3,940
down €3,940 (-37.8%), from €10,418 to €6,478
mainly Net result for the year (-€4,175) and Investment in fixed assets (net) (-€1,500)
- Receivables within one year -€2,184
down €2,184 (-74.3%), from €2,938 to €754
of which Trade receivables: -€1,262
- Tangible fixed assets +€1,091
up €1,091 (+88.9%), from €1,227 to €2,318
- Stocks and contracts +€283
up €283 (+2.3%), from €12,297 to €12,580
- Profit (loss) carried forward -€4,175
down €4,175 (-131%), from -€3,182 to -€7,357
- Tax, wage and social debts -€389
down €389 (-6.8%), from €5,729 to €5,340
of which Remuneration and social security: -€827
- Purchases and services +€5,540
up €5,540 (+5.3%), from €103,684 to €109,224
- Turnover +€4,529
up €4,529 (+4.4%), from €101,986 to €106,514
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 | €27,001 | €22,250 | -€4,751 | -17.6% |
| Fixed assets | 21/28 | €1,347 | €2,438 | +€1,091 | +81.0% |
| Tangible fixed assets | 22/27 | €1,227 | €2,318 | +€1,091 | +88.9% |
| Plant, machinery and equipment | 23 | €1,227 | €2,318 | +€1,091 | +88.9% |
| Financial fixed assets | 28 | €120 | €120 | = | 0.0% |
| Current assets | 29/58 | €25,653 | €19,812 | -€5,841 | -22.8% |
| Stocks and contracts in progress | 3 | €12,297 | €12,580 | +€283 | +2.3% |
| Stocks | 30/36 | €12,297 | €12,580 | +€283 | +2.3% |
| Amounts receivable within one year | 40/41 | €2,938 | €754 | -€2,184 | -74.3% |
| Trade receivables | 40 | €1,262 | - | -€1,262 | |
| Other amounts receivable | 41 | €1,676 | €754 | -€922 | -55.0% |
| Cash at bank and in hand | 54/58 | €10,418 | €6,478 | -€3,940 | -37.8% |
| Total equity and liabilities | 10/49 | €27,001 | €22,250 | -€4,751 | -17.6% |
| Equity | 10/15 | €15,418 | €11,243 | -€4,175 | -27.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,182 | -€7,357 | -€4,175 | -131% |
| Amounts payable | 17/49 | €11,583 | €11,007 | -€576 | -5.0% |
| Amounts payable within one year | 42/48 | €11,583 | €11,007 | -€576 | -5.0% |
| Taxes, remuneration and social security | 45 | €5,729 | €5,340 | -€389 | -6.8% |
| Taxes | 450/3 | €4,903 | €5,340 | +€437 | +8.9% |
| Remuneration and social security | 454/9 | €827 | - | -€827 | |
| Other amounts payable | 47/48 | €5,854 | €5,667 | -€187 | -3.2% |
| Turnover | 70 | €101,986 | €106,514 | +€4,529 | +4.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €103,684 | €109,224 | +€5,540 | +5.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €409 | €409 | = | 0.0% |
| Other operating charges | 640/8 | - | €148 | +€148 | |
| Gross operating margin | 9900 | -€1,698 | -€2,710 | -€1,012 | -59.6% |
| Operating profit (loss) | 9901 | -€2,107 | -€3,267 | -€1,160 | -55.0% |
| Financial charges | 65/66B | €226 | €908 | +€681 | +301% |
| Recurring financial charges | 65 | €226 | €908 | +€681 | +301% |
| Profit (loss) for the period before taxes | 9903 | -€2,333 | -€4,175 | -€1,841 | -78.9% |
| Profit (loss) for the period | 9904 | -€2,333 | -€4,175 | -€1,841 | -78.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,333 | -€4,175 | -€1,841 | -78.9% |
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 15 October 2026 via checked.be.