PIT STOP 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.
PIT STOP PNEUS
Largest movements
- Tangible fixed assets +€22,782
up €22,782 (+750%), from €3,038 to €25,820
of which Furniture and vehicles: +€23,644
- Receivables within one year +€12,863
up €12,863 (+24.2%), from €53,137 to €66,000
of which Trade receivables: +€13,649
- Cash +€1,813
up €1,813 (+168%), from €1,081 to €2,894
mainly Net result for the year (+€25,254) and Debts after one year (+€23,059)
- Profit (loss) carried forward +€25,254
up €25,254 (+884%), from €2,858 to €28,112
- Debts after one year +€23,059
new in 2025: €23,059
- Trade debts -€10,938
down €10,938 (-20.2%), from €54,282 to €43,344
- Current portion of long-term debt +€6,941
new in 2025: €6,941
- Tax, wage and social debts -€6,858
no longer reported in 2025 (was €6,858)
- Staff costs -€36,439
down €36,439 (-96.5%), from €37,772 to €1,333
- Gross operating margin -€35,521
down €35,521 (-46.2%), from €76,843 to €41,322
- Turnover -€31,189
down €31,189 (-8.6%), from €364,354 to €333,165
- Depreciation +€7,596
up €7,596 (+426%), from €1,782 to €9,379
- Purchases and services +€4,693
up €4,693 (+1.6%), from €287,511 to €292,204
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 | €68,398 | €105,856 | +€37,458 | +54.8% |
| Fixed assets | 21/28 | €3,038 | €25,820 | +€22,782 | +750% |
| Tangible fixed assets | 22/27 | €3,038 | €25,820 | +€22,782 | +750% |
| Land and buildings | 22 | €1,794 | €1,196 | -€598 | -33.3% |
| Plant, machinery and equipment | 23 | €528 | €264 | -€264 | -50.0% |
| Furniture and vehicles | 24 | €716 | €24,360 | +€23,644 | +3,304% |
| Current assets | 29/58 | €65,360 | €80,036 | +€14,677 | +22.5% |
| Stocks and contracts in progress | 3 | €11,142 | €11,142 | = | 0.0% |
| Stocks | 30/36 | €11,142 | €11,142 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €53,137 | €66,000 | +€12,863 | +24.2% |
| Trade receivables | 40 | €28,480 | €42,129 | +€13,649 | +47.9% |
| Other amounts receivable | 41 | €24,656 | €23,870 | -€786 | -3.2% |
| Cash at bank and in hand | 54/58 | €1,081 | €2,894 | +€1,813 | +168% |
| Total equity and liabilities | 10/49 | €68,398 | €105,856 | +€37,458 | +54.8% |
| Equity | 10/15 | €7,258 | €32,512 | +€25,254 | +348% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Capital | 10 | €4,000 | €4,000 | = | 0.0% |
| Issued capital | 100 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €400 | €400 | = | 0.0% |
| Non-distributable reserves | 130/1 | €400 | €400 | = | 0.0% |
| Legal reserve | 130 | €400 | €400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,858 | €28,112 | +€25,254 | +884% |
| Amounts payable | 17/49 | €61,140 | €73,344 | +€12,204 | +20.0% |
| Amounts payable after more than one year | 17 | - | €23,059 | +€23,059 | |
| Financial debts | 170/4 | - | €23,059 | +€23,059 | |
| Amounts payable within one year | 42/48 | €61,140 | €50,285 | -€10,855 | -17.8% |
| Current portion of amounts payable after more than one year | 42 | - | €6,941 | +€6,941 | |
| Trade debts | 44 | €54,282 | €43,344 | -€10,938 | -20.2% |
| Suppliers | 440/4 | €54,282 | €43,344 | -€10,938 | -20.2% |
| Taxes, remuneration and social security | 45 | €6,858 | - | -€6,858 | |
| Taxes | 450/3 | €6,858 | - | -€6,858 | |
| Turnover | 70 | €364,354 | €333,165 | -€31,189 | -8.6% |
| Non-recurring operating income | 76A | - | €1,163 | +€1,163 | |
| Goods, raw materials, services and sundry goods | 60/61 | €287,511 | €292,204 | +€4,693 | +1.6% |
| Remuneration, social security and pensions | 62 | €37,772 | €1,333 | -€36,439 | -96.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,782 | €9,379 | +€7,596 | +426% |
| Other operating charges | 640/8 | €2,017 | €2,121 | +€104 | +5.1% |
| Non-recurring operating charges | 66A | - | €14 | +€14 | |
| Gross operating margin | 9900 | €76,843 | €41,322 | -€35,521 | -46.2% |
| Operating profit (loss) | 9901 | €35,272 | €28,476 | -€6,797 | -19.3% |
| Financial charges | 65/66B | €859 | €2,098 | +€1,239 | +144% |
| Recurring financial charges | 65 | €859 | €2,098 | +€1,239 | +144% |
| Profit (loss) for the period before taxes | 9903 | €34,413 | €26,378 | -€8,035 | -23.3% |
| Income taxes | 67/77 | - | €1,124 | +€1,124 | |
| Profit (loss) for the period | 9904 | €34,413 | €25,254 | -€9,159 | -26.6% |
| Profit (loss) for the period to be appropriated | 9905 | €34,413 | €25,254 | -€9,159 | -26.6% |
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 16 October 2026 via checked.be.