PECHENY 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.
PECHENY PNEUS
Largest movements
- Cash -€31,743
down €31,743 (-13.3%), from €239,340 to €207,597
mainly Other debts (-€117,500) and Receivables within one year (-€28,548)
- Receivables within one year +€28,548
up €28,548 (+55.5%), from €51,465 to €80,013
of which Trade receivables: +€24,351
- Tangible fixed assets -€4,525
down €4,525 (-8.7%), from €51,760 to €47,235
of which Other tangible fixed assets: -€2,657
- Reserves +€124,032
up €124,032 (+249%), from €49,756 to €173,788
- Other debts -€117,500
down €117,500 (-88.6%), from €132,608 to €15,108
- Tax, wage and social debts -€17,182
down €17,182 (-22.4%), from €76,735 to €59,553
of which Taxes: -€23,569
- Gross operating margin +€35,470
up €35,470 (+10.3%), from €343,543 to €379,013
- Staff costs -€13,867
down €13,867 (-6.6%), from €210,922 to €197,054
- Taxes +€11,640
up €11,640 (+36.1%), from €32,281 to €43,921
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 | €429,660 | €420,613 | -€9,047 | -2.1% |
| Fixed assets | 21/28 | €58,582 | €51,275 | -€7,307 | -12.5% |
| Tangible fixed assets | 22/27 | €51,760 | €47,235 | -€4,525 | -8.7% |
| Plant, machinery and equipment | 23 | €5,436 | €3,567 | -€1,869 | -34.4% |
| Other tangible fixed assets | 26 | €46,325 | €43,668 | -€2,657 | -5.7% |
| Financial fixed assets | 28 | €6,821 | €4,040 | -€2,781 | -40.8% |
| Current assets | 29/58 | €371,078 | €369,338 | -€1,740 | -0.5% |
| Stocks and contracts in progress | 3 | €76,606 | €77,804 | +€1,197 | +1.6% |
| Stocks | 30/36 | €76,606 | €77,804 | +€1,197 | +1.6% |
| Amounts receivable within one year | 40/41 | €51,465 | €80,013 | +€28,548 | +55.5% |
| Trade receivables | 40 | €47,465 | €71,816 | +€24,351 | +51.3% |
| Other amounts receivable | 41 | €4,000 | €8,197 | +€4,197 | +105% |
| Cash at bank and in hand | 54/58 | €239,340 | €207,597 | -€31,743 | -13.3% |
| Deferred charges and accrued income | 490/1 | €3,668 | €3,924 | +€257 | +7.0% |
| Total equity and liabilities | 10/49 | €429,660 | €420,613 | -€9,047 | -2.1% |
| Equity | 10/15 | €161,356 | €285,388 | +€124,032 | +76.9% |
| Contributions | 10/11 | €111,600 | €111,600 | = | 0.0% |
| Reserves | 13 | €49,756 | €173,788 | +€124,032 | +249% |
| Distributable reserves | 133 | €49,756 | €173,788 | +€124,032 | +249% |
| Amounts payable | 17/49 | €268,303 | €135,224 | -€133,079 | -49.6% |
| Amounts payable within one year | 42/48 | €268,303 | €135,224 | -€133,079 | -49.6% |
| Trade debts | 44 | €58,961 | €60,563 | +€1,602 | +2.7% |
| Suppliers | 440/4 | €58,961 | €60,563 | +€1,602 | +2.7% |
| Taxes, remuneration and social security | 45 | €76,735 | €59,553 | -€17,182 | -22.4% |
| Taxes | 450/3 | €62,484 | €38,915 | -€23,569 | -37.7% |
| Remuneration and social security | 454/9 | €14,251 | €20,638 | +€6,387 | +44.8% |
| Other amounts payable | 47/48 | €132,608 | €15,108 | -€117,500 | -88.6% |
| Non-recurring operating income | 76A | - | €2,281 | +€2,281 | |
| Remuneration, social security and pensions | 62 | €210,922 | €197,054 | -€13,867 | -6.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,502 | €8,956 | +€453 | +5.3% |
| Other operating charges | 640/8 | €4,792 | €3,924 | -€868 | -18.1% |
| Gross operating margin | 9900 | €343,543 | €379,013 | +€35,470 | +10.3% |
| Operating profit (loss) | 9901 | €119,327 | €169,079 | +€49,752 | +41.7% |
| Financial income | 75/76B | €5,330 | €3,590 | -€1,740 | -32.6% |
| Recurring financial income | 75 | €5,330 | €3,590 | -€1,740 | -32.6% |
| Financial charges | 65/66B | €2,013 | €4,717 | +€2,703 | +134% |
| Recurring financial charges | 65 | €2,013 | €4,717 | +€2,703 | +134% |
| Profit (loss) for the period before taxes | 9903 | €122,644 | €167,953 | +€45,309 | +36.9% |
| Income taxes | 67/77 | €32,281 | €43,921 | +€11,640 | +36.1% |
| Profit (loss) for the period | 9904 | €90,363 | €124,032 | +€33,669 | +37.3% |
| Profit (loss) for the period to be appropriated | 9905 | €90,363 | €124,032 | +€33,669 | +37.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.