PIERS AUTOGAS: 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.
What changed
PIERS AUTOGAS
NACE 95.313, Repair and fitting of specific motor vehicle parts
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€61,062
2024 · €66,369-€5,307
Equity
€525,011
2024 · €463,949+€61,062
Cash
€111,867
2024 · €63,928+€47,938
Balance sheet total
€1.0m
2024 · €1.0m+€10,016
Largest movements
Assets
- Cash +€47,938
up €47,938 (+75.0%), from €63,928 to €111,867
mainly Net result for the year (+€61,062) and Stocks and contracts (+€40,342)
- Stocks and contracts -€40,342
down €40,342 (-17.1%), from €235,577 to €195,235
Equity and liabilities
- Reserves +€61,062
up €61,062 (+13.7%), from €445,349 to €506,411
- Debts after one year -€38,495
down €38,495 (-11.9%), from €323,773 to €285,279
Income statement
- Depreciation +€7,879
up €7,879 (+26.2%), from €30,052 to €37,931
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.
Result 2024
€66,369
Gross operating margin
-€78
Staff costs
-€1,603
Depreciation
-€7,879
Other operating charges
-€1,361
Financial income
+€1,842
Financial charges
+€1,631
Taxes
+€2,142
Result 2025
€61,062
raises the resultlowers the result
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.
From operations
+€139,731
Investment
-€46,468
Financing
-€45,325
Cash 2024
€63,928
From operations (derived)
+€139,731
Net result for the year
+€61,062
Depreciation
+€37,931
Stocks and contracts
+€40,342
Receivables within one year
+€6,625
Deferred charges and accrued income
-€507
Trade debts
+€788
Tax, wage and social debts
-€886
Advances received
-€7,509
Other debts
+€1,886
Investment (derived)
-€46,468
Investment in fixed assets (net)
-€46,468
Financing
-€45,325
Debts after one year
-€38,495
Current portion of long-term debt
-€6,830
Cash 2025
€111,867
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,006,224 | €1,016,240 | +€10,016 | +1.0% |
| Fixed assets | 21/28 | €646,457 | €654,994 | +€8,537 | +1.3% |
| Tangible fixed assets | 22/27 | €646,457 | €654,994 | +€8,537 | +1.3% |
| Land and buildings | 22 | €605,088 | €596,304 | -€8,784 | -1.5% |
| Plant, machinery and equipment | 23 | €34,736 | €30,312 | -€4,424 | -12.7% |
| Furniture and vehicles | 24 | €6,633 | €28,378 | +€21,745 | +328% |
| Current assets | 29/58 | €359,767 | €361,245 | +€1,479 | +0.4% |
| Stocks and contracts in progress | 3 | €235,577 | €195,235 | -€40,342 | -17.1% |
| Stocks | 30/36 | €235,577 | €195,235 | -€40,342 | -17.1% |
| Amounts receivable within one year | 40/41 | €58,200 | €51,575 | -€6,625 | -11.4% |
| Trade receivables | 40 | €52,598 | €38,304 | -€14,294 | -27.2% |
| Other amounts receivable | 41 | €5,602 | €13,272 | +€7,669 | +137% |
| Cash at bank and in hand | 54/58 | €63,928 | €111,867 | +€47,938 | +75.0% |
| Deferred charges and accrued income | 490/1 | €2,061 | €2,569 | +€507 | +24.6% |
| Total equity and liabilities | 10/49 | €1,006,224 | €1,016,240 | +€10,016 | +1.0% |
| Equity | 10/15 | €463,949 | €525,011 | +€61,062 | +13.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €445,349 | €506,411 | +€61,062 | +13.7% |
| Distributable reserves | 133 | €445,349 | €506,411 | +€61,062 | +13.7% |
| Amounts payable | 17/49 | €542,275 | €491,229 | -€51,046 | -9.4% |
| Amounts payable after more than one year | 17 | €323,773 | €285,279 | -€38,495 | -11.9% |
| Financial debts | 170/4 | €323,773 | €285,279 | -€38,495 | -11.9% |
| Amounts payable within one year | 42/48 | €218,502 | €205,951 | -€12,551 | -5.7% |
| Current portion of amounts payable after more than one year | 42 | €53,755 | €46,925 | -€6,830 | -12.7% |
| Trade debts | 44 | €49,287 | €50,076 | +€788 | +1.6% |
| Suppliers | 440/4 | €49,287 | €50,076 | +€788 | +1.6% |
| Advances received on contracts in progress | 46 | €10,398 | €2,889 | -€7,509 | -72.2% |
| Taxes, remuneration and social security | 45 | €15,512 | €14,626 | -€886 | -5.7% |
| Taxes | 450/3 | €9,149 | €8,525 | -€624 | -6.8% |
| Remuneration and social security | 454/9 | €6,362 | €6,101 | -€261 | -4.1% |
| Other amounts payable | 47/48 | €89,550 | €91,435 | +€1,886 | +2.1% |
| Remuneration, social security and pensions | 62 | €76,173 | €77,777 | +€1,603 | +2.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,052 | €37,931 | +€7,879 | +26.2% |
| Other operating charges | 640/8 | €8,194 | €9,555 | +€1,361 | +16.6% |
| Gross operating margin | 9900 | €219,264 | €219,186 | -€78 | 0.0% |
| Operating profit (loss) | 9901 | €104,845 | €93,924 | -€10,921 | -10.4% |
| Financial income | 75/76B | €1,732 | €3,574 | +€1,842 | +106% |
| Recurring financial income | 75 | €1,732 | €3,574 | +€1,842 | +106% |
| Financial charges | 65/66B | €12,359 | €10,729 | -€1,631 | -13.2% |
| Recurring financial charges | 65 | €12,359 | €10,729 | -€1,631 | -13.2% |
| Profit (loss) for the period before taxes | 9903 | €94,218 | €86,769 | -€7,449 | -7.9% |
| Income taxes | 67/77 | €27,849 | €25,707 | -€2,142 | -7.7% |
| Profit (loss) for the period | 9904 | €66,369 | €61,062 | -€5,307 | -8.0% |
| Profit (loss) for the period to be appropriated | 9905 | €66,369 | €61,062 | -€5,307 | -8.0% |
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 29 October 2026 via checked.be.