JET 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.
JET PNEUS
Largest movements
- Stocks and contracts -€6,270
down €6,270 (-29.1%), from €21,520 to €15,250
- Cash +€3,423
up €3,423 (+642%), from €533 to €3,956
mainly Stocks and contracts (+€6,270) and Trade debts (+€5,601)
- Deferred charges and accrued income -€2,728
down €2,728 (-96.8%), from €2,819 to €91
- Tangible fixed assets -€1,400
down €1,400 (-20.5%), from €6,840 to €5,440
- Receivables within one year +€783
new in 2025: €783
- Other debts -€8,910
down €8,910 (-21.4%), from €41,557 to €32,646
- Profit (loss) carried forward -€6,726
down €6,726 (-37.4%), from -€17,987 to -€24,714
- Trade debts +€5,601
up €5,601 (+315%), from €1,779 to €7,380
- Tax, wage and social debts +€4,544
up €4,544 (+141%), from €3,233 to €7,777
of which Taxes: +€3,571
- Staff costs +€6,682
up €6,682 (+75.1%), from €8,892 to €15,574
- Gross operating margin -€2,410
down €2,410 (-18.2%), from €13,269 to €10,859
- Other operating charges -€666
down €666 (-93.6%), from €712 to €45
- Financial charges +€343
up €343 (+154%), from €223 to €566
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 | €31,712 | €26,221 | -€5,492 | -17.3% |
| Fixed assets | 21/28 | €6,840 | €6,140 | -€700 | -10.2% |
| Tangible fixed assets | 22/27 | €6,840 | €5,440 | -€1,400 | -20.5% |
| Furniture and vehicles | 24 | €6,840 | €5,440 | -€1,400 | -20.5% |
| Financial fixed assets | 28 | - | €700 | +€700 | |
| Current assets | 29/58 | €24,872 | €20,081 | -€4,792 | -19.3% |
| Stocks and contracts in progress | 3 | €21,520 | €15,250 | -€6,270 | -29.1% |
| Stocks | 30/36 | €21,520 | €15,250 | -€6,270 | -29.1% |
| Amounts receivable within one year | 40/41 | - | €783 | +€783 | |
| Trade receivables | 40 | - | €783 | +€783 | |
| Cash at bank and in hand | 54/58 | €533 | €3,956 | +€3,423 | +642% |
| Deferred charges and accrued income | 490/1 | €2,819 | €91 | -€2,728 | -96.8% |
| Total equity and liabilities | 10/49 | €31,712 | €26,221 | -€5,492 | -17.3% |
| Equity | 10/15 | -€14,856 | -€21,582 | -€6,726 | -45.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Capital | 10 | €3,000 | €3,000 | = | 0.0% |
| Issued capital | 100 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €131 | €131 | = | 0.0% |
| Non-distributable reserves | 130/1 | €131 | €131 | = | 0.0% |
| Legal reserve | 130 | €131 | €131 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,987 | -€24,714 | -€6,726 | -37.4% |
| Amounts payable | 17/49 | €46,569 | €47,803 | +€1,234 | +2.7% |
| Amounts payable within one year | 42/48 | €46,569 | €47,803 | +€1,234 | +2.7% |
| Trade debts | 44 | €1,779 | €7,380 | +€5,601 | +315% |
| Suppliers | 440/4 | €1,779 | €7,380 | +€5,601 | +315% |
| Taxes, remuneration and social security | 45 | €3,233 | €7,777 | +€4,544 | +141% |
| Taxes | 450/3 | €1,380 | €4,951 | +€3,571 | +259% |
| Remuneration and social security | 454/9 | €1,853 | €2,826 | +€973 | +52.5% |
| Other amounts payable | 47/48 | €41,557 | €32,646 | -€8,910 | -21.4% |
| Remuneration, social security and pensions | 62 | €8,892 | €15,574 | +€6,682 | +75.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,400 | €1,400 | = | 0.0% |
| Other operating charges | 640/8 | €712 | €45 | -€666 | -93.6% |
| Gross operating margin | 9900 | €13,269 | €10,859 | -€2,410 | -18.2% |
| Operating profit (loss) | 9901 | €2,265 | -€6,160 | -€8,426 | |
| Financial charges | 65/66B | €223 | €566 | +€343 | +154% |
| Recurring financial charges | 65 | €223 | €566 | +€343 | +154% |
| Profit (loss) for the period before taxes | 9903 | €2,043 | -€6,726 | -€8,769 | |
| Profit (loss) for the period | 9904 | €2,043 | -€6,726 | -€8,769 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,043 | -€6,726 | -€8,769 |
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 28 October 2026 via checked.be.