MK PNEUS LESSINES: what changed
MK PNEUS LESSINES
Largest movements
- Cash -€86,638
down €86,638 (-52.7%), from €164,422 to €77,784
mainly Trade debts (-€105,748) and Investment in fixed assets (net) (-€41,213)
- Receivables within one year +€40,706
up €40,706 (+26.3%), from €154,785 to €195,491
of which Trade receivables: +€40,731
- Stocks and contracts +€34,217
up €34,217 (+26.4%), from €129,392 to €163,609
- Tangible fixed assets -€14,848
down €14,848 (-4.6%), from €319,815 to €304,967
of which Furniture and vehicles: -€29,949
- Trade debts -€105,748
down €105,748 (-50.5%), from €209,597 to €103,849
- Other debts +€100,000
up €100,000 (+2,222,222%), from €5 to €100,005
- Debts after one year -€34,826
down €34,826 (-24.5%), from €142,267 to €107,441
- Profit (loss) carried forward +€31,076
up €31,076 (+10.8%), from €288,805 to €319,881
- Tax, wage and social debts -€10,719
down €10,719 (-13.6%), from €78,565 to €67,846
of which Taxes: -€8,701
- Staff costs +€28,337
up €28,337 (+17.7%), from €160,054 to €188,391
- Gross operating margin +€17,371
up €17,371 (+5.9%), from €293,110 to €310,481
- Other operating charges -€5,314
down €5,314 (-25.6%), from €20,741 to €15,427
- Depreciation +€4,700
up €4,700 (+9.2%), from €51,362 to €56,061
- Taxes -€3,187
down €3,187 (-21.0%), from €15,152 to €11,965
Change in the result, 2024 to 2025
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 2024 and 2025 balance sheets and the 2025 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 | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €768,464 | €741,901 | -€26,562 | -3.5% |
| Fixed assets | 21/28 | €319,865 | €305,017 | -€14,848 | -4.6% |
| Tangible fixed assets | 22/27 | €319,815 | €304,967 | -€14,848 | -4.6% |
| Land and buildings | 22 | €220,631 | €225,079 | +€4,448 | +2.0% |
| Plant, machinery and equipment | 23 | €6,628 | €17,281 | +€10,653 | +161% |
| Furniture and vehicles | 24 | €92,556 | €62,607 | -€29,949 | -32.4% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €448,599 | €436,885 | -€11,714 | -2.6% |
| Stocks and contracts in progress | 3 | €129,392 | €163,609 | +€34,217 | +26.4% |
| Stocks | 30/36 | €129,392 | €163,609 | +€34,217 | +26.4% |
| Amounts receivable within one year | 40/41 | €154,785 | €195,491 | +€40,706 | +26.3% |
| Trade receivables | 40 | €154,311 | €195,042 | +€40,731 | +26.4% |
| Other amounts receivable | 41 | €474 | €449 | -€25 | -5.3% |
| Cash at bank and in hand | 54/58 | €164,422 | €77,784 | -€86,638 | -52.7% |
| Total equity and liabilities | 10/49 | €768,464 | €741,901 | -€26,562 | -3.5% |
| Equity | 10/15 | €296,860 | €327,936 | +€31,076 | +10.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €288,805 | €319,881 | +€31,076 | +10.8% |
| Amounts payable | 17/49 | €471,604 | €413,966 | -€57,638 | -12.2% |
| Amounts payable after more than one year | 17 | €142,267 | €107,441 | -€34,826 | -24.5% |
| Financial debts | 170/4 | €142,267 | €107,441 | -€34,826 | -24.5% |
| Amounts payable within one year | 42/48 | €329,337 | €306,525 | -€22,812 | -6.9% |
| Current portion of amounts payable after more than one year | 42 | €41,046 | €34,826 | -€6,220 | -15.2% |
| Trade debts | 44 | €209,597 | €103,849 | -€105,748 | -50.5% |
| Suppliers | 440/4 | €209,597 | €103,849 | -€105,748 | -50.5% |
| Advances received on contracts in progress | 46 | €125 | - | -€125 | |
| Taxes, remuneration and social security | 45 | €78,565 | €67,846 | -€10,719 | -13.6% |
| Taxes | 450/3 | €57,067 | €48,366 | -€8,701 | -15.2% |
| Remuneration and social security | 454/9 | €21,498 | €19,480 | -€2,018 | -9.4% |
| Other amounts payable | 47/48 | €5 | €100,005 | +€100,000 | +2,222,222% |
| Remuneration, social security and pensions | 62 | €160,054 | €188,391 | +€28,337 | +17.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,362 | €56,061 | +€4,700 | +9.2% |
| Other operating charges | 640/8 | €20,741 | €15,427 | -€5,314 | -25.6% |
| Gross operating margin | 9900 | €293,110 | €310,481 | +€17,371 | +5.9% |
| Operating profit (loss) | 9901 | €60,954 | €50,602 | -€10,352 | -17.0% |
| Financial income | 75/76B | €2,199 | €2,484 | +€286 | +13.0% |
| Recurring financial income | 75 | €2,199 | €2,484 | +€286 | +13.0% |
| Financial charges | 65/66B | €10,999 | €10,046 | -€953 | -8.7% |
| Recurring financial charges | 65 | €10,999 | €10,046 | -€953 | -8.7% |
| Profit (loss) for the period before taxes | 9903 | €52,154 | €43,040 | -€9,113 | -17.5% |
| Income taxes | 67/77 | €15,152 | €11,965 | -€3,187 | -21.0% |
| Profit (loss) for the period | 9904 | €37,002 | €31,076 | -€5,927 | -16.0% |
| Profit (loss) for the period to be appropriated | 9905 | €37,002 | €31,076 | -€5,927 | -16.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.