MC AUTO 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.
MC AUTO PNEUS
Largest movements
- Cash +€37,665
up €37,665 (+58.9%), from €63,922 to €101,587
mainly Tax, wage and social debts (+€21,589) and Trade debts (+€14,898)
- Receivables within one year -€7,578
down €7,578 (-10.5%), from €72,142 to €64,565
of which Trade receivables: -€5,679
- Stocks and contracts -€4,710
down €4,710 (-6.8%), from €69,195 to €64,486
- Tax, wage and social debts +€21,589
up €21,589 (+48.9%), from €44,132 to €65,721
of which Taxes: +€11,910
- Debts after one year -€16,434
down €16,434 (-38.7%), from €42,437 to €26,003
- Trade debts +€14,898
up €14,898 (+28.4%), from €52,468 to €67,367
- Profit (loss) carried forward +€9,424
up €9,424 (+20.7%), from €45,421 to €54,845
- Staff costs -€12,281
down €12,281 (-15.1%), from €81,206 to €68,925
- Turnover -€9,268
down €9,268 (-1.2%), from €795,477 to €786,208
- Gross operating margin -€8,190
down €8,190 (-7.6%), from €108,265 to €100,075
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 | €309,171 | €335,814 | +€26,643 | +8.6% |
| Fixed assets | 21/28 | €99,426 | €101,056 | +€1,630 | +1.6% |
| Tangible fixed assets | 22/27 | €95,250 | €96,881 | +€1,630 | +1.7% |
| Land and buildings | 22 | €85,625 | €80,000 | -€5,625 | -6.6% |
| Furniture and vehicles | 24 | €9,625 | €14,280 | +€4,654 | +48.4% |
| Other tangible fixed assets | 26 | - | €2,601 | +€2,601 | |
| Financial fixed assets | 28 | €4,175 | €4,175 | = | 0.0% |
| Current assets | 29/58 | €209,746 | €234,758 | +€25,013 | +11.9% |
| Stocks and contracts in progress | 3 | €69,195 | €64,486 | -€4,710 | -6.8% |
| Stocks | 30/36 | €69,195 | €64,486 | -€4,710 | -6.8% |
| Amounts receivable within one year | 40/41 | €72,142 | €64,565 | -€7,578 | -10.5% |
| Trade receivables | 40 | €55,502 | €49,823 | -€5,679 | -10.2% |
| Other amounts receivable | 41 | €16,640 | €14,741 | -€1,899 | -11.4% |
| Cash at bank and in hand | 54/58 | €63,922 | €101,587 | +€37,665 | +58.9% |
| Deferred charges and accrued income | 490/1 | €4,485 | €4,121 | -€364 | -8.1% |
| Total equity and liabilities | 10/49 | €309,171 | €335,814 | +€26,643 | +8.6% |
| Equity | 10/15 | €143,424 | €152,848 | +€9,424 | +6.6% |
| Contributions | 10/11 | €46,480 | €46,480 | = | 0.0% |
| Capital | 10 | €46,480 | €46,480 | = | 0.0% |
| Issued capital | 100 | €46,480 | €46,480 | = | 0.0% |
| Reserves | 13 | €51,523 | €51,523 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,648 | €4,648 | = | 0.0% |
| Legal reserve | 130 | €4,648 | €4,648 | = | 0.0% |
| Tax-exempt reserves | 132 | €46,875 | €46,875 | = | 0.0% |
| Profit (loss) carried forward | 14 | €45,421 | €54,845 | +€9,424 | +20.7% |
| Amounts payable | 17/49 | €165,747 | €182,966 | +€17,219 | +10.4% |
| Amounts payable after more than one year | 17 | €42,437 | €26,003 | -€16,434 | -38.7% |
| Financial debts | 170/4 | €42,437 | €26,003 | -€16,434 | -38.7% |
| Amounts payable within one year | 42/48 | €123,310 | €156,862 | +€33,552 | +27.2% |
| Current portion of amounts payable after more than one year | 42 | €25,952 | €23,017 | -€2,935 | -11.3% |
| Trade debts | 44 | €52,468 | €67,367 | +€14,898 | +28.4% |
| Suppliers | 440/4 | €52,468 | €67,367 | +€14,898 | +28.4% |
| Taxes, remuneration and social security | 45 | €44,132 | €65,721 | +€21,589 | +48.9% |
| Taxes | 450/3 | €33,134 | €45,044 | +€11,910 | +35.9% |
| Remuneration and social security | 454/9 | €10,998 | €20,677 | +€9,679 | +88.0% |
| Other amounts payable | 47/48 | €757 | €757 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €101 | +€101 | |
| Turnover | 70 | €795,477 | €786,208 | -€9,268 | -1.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €687,211 | €686,133 | -€1,078 | -0.2% |
| Remuneration, social security and pensions | 62 | €81,206 | €68,925 | -€12,281 | -15.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,909 | €9,984 | +€2,075 | +26.2% |
| Other operating charges | 640/8 | €855 | €1,452 | +€597 | +69.8% |
| Non-recurring operating charges | 66A | - | €485 | +€485 | |
| Gross operating margin | 9900 | €108,265 | €100,075 | -€8,190 | -7.6% |
| Operating profit (loss) | 9901 | €18,295 | €19,230 | +€935 | +5.1% |
| Financial income | 75/76B | €89 | €78 | -€11 | -12.1% |
| Recurring financial income | 75 | €89 | €78 | -€11 | -12.1% |
| Financial charges | 65/66B | €4,311 | €6,400 | +€2,088 | +48.4% |
| Recurring financial charges | 65 | €4,311 | €6,400 | +€2,088 | +48.4% |
| Profit (loss) for the period before taxes | 9903 | €14,073 | €12,909 | -€1,165 | -8.3% |
| Income taxes | 67/77 | €370 | €3,485 | +€3,115 | +843% |
| Profit (loss) for the period | 9904 | €13,704 | €9,424 | -€4,280 | -31.2% |
| Profit (loss) for the period to be appropriated | 9905 | €13,704 | €9,424 | -€4,280 | -31.2% |
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 26 October 2026 via checked.be.