MISTER PNEUS: what changed
MISTER PNEUS
Largest movements
- Tangible fixed assets -€34,350
down €34,350 (-58.0%), from €59,253 to €24,902
- Stocks and contracts -€28,141
down €28,141 (-8.9%), from €315,965 to €287,824
- Cash +€5,971
up €5,971 (+26.9%), from €22,206 to €28,176
mainly Depreciation (+€34,350) and Stocks and contracts (+€28,141)
- Trade debts -€80,974
down €80,974 (-26.9%), from €301,137 to €220,163
- Current portion of long-term debt +€16,916
new in 2024: €16,916
- Profit (loss) carried forward +€6,758
up €6,758 (+38.2%), from €17,703 to €24,462
- Gross operating margin +€12,324
up €12,324 (+33.3%), from €37,000 to €49,324
- Taxes +€5,098
new in 2024: €5,098
- Financial charges +€1,407
up €1,407 (+1,056%), from €133 to €1,540
- Depreciation +€814
up €814 (+2.4%), from €33,536 to €34,350
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €408,270 | €352,194 | -€56,076 | -13.7% |
| Fixed assets | 21/28 | €59,253 | €24,902 | -€34,350 | -58.0% |
| Tangible fixed assets | 22/27 | €59,253 | €24,902 | -€34,350 | -58.0% |
| Furniture and vehicles | 24 | €59,253 | €24,902 | -€34,350 | -58.0% |
| Current assets | 29/58 | €349,018 | €327,292 | -€21,726 | -6.2% |
| Stocks and contracts in progress | 3 | €315,965 | €287,824 | -€28,141 | -8.9% |
| Stocks | 30/36 | €315,965 | €287,824 | -€28,141 | -8.9% |
| Amounts receivable within one year | 40/41 | €10,847 | €11,291 | +€444 | +4.1% |
| Other amounts receivable | 41 | €10,847 | €11,291 | +€444 | +4.1% |
| Cash at bank and in hand | 54/58 | €22,206 | €28,176 | +€5,971 | +26.9% |
| Total equity and liabilities | 10/49 | €408,270 | €352,194 | -€56,076 | -13.7% |
| Equity | 10/15 | €23,903 | €30,662 | +€6,758 | +28.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,703 | €24,462 | +€6,758 | +38.2% |
| Amounts payable | 17/49 | €384,367 | €321,533 | -€62,834 | -16.3% |
| Amounts payable after more than one year | 17 | - | €1,697 | +€1,697 | |
| Financial debts | 170/4 | - | €1,697 | +€1,697 | |
| Amounts payable within one year | 42/48 | €384,367 | €319,835 | -€64,532 | -16.8% |
| Current portion of amounts payable after more than one year | 42 | - | €16,916 | +€16,916 | |
| Trade debts | 44 | €301,137 | €220,163 | -€80,974 | -26.9% |
| Suppliers | 440/4 | €301,137 | €220,163 | -€80,974 | -26.9% |
| Other amounts payable | 47/48 | €83,230 | €82,756 | -€474 | -0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,536 | €34,350 | +€814 | +2.4% |
| Other operating charges | 640/8 | €1,486 | €1,578 | +€92 | +6.2% |
| Gross operating margin | 9900 | €37,000 | €49,324 | +€12,324 | +33.3% |
| Operating profit (loss) | 9901 | €1,978 | €13,396 | +€11,418 | +577% |
| Financial charges | 65/66B | €133 | €1,540 | +€1,407 | +1,056% |
| Recurring financial charges | 65 | €133 | €1,540 | +€1,407 | +1,056% |
| Profit (loss) for the period before taxes | 9903 | €1,845 | €11,856 | +€10,011 | +543% |
| Income taxes | 67/77 | - | €5,098 | +€5,098 | |
| Profit (loss) for the period | 9904 | €1,845 | €6,758 | +€4,913 | +266% |
| Profit (loss) for the period to be appropriated | 9905 | €1,845 | €6,758 | +€4,913 | +266% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.