Pitstop 2960: what changed
Two fiscal 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.
Pitstop 2960
Largest movements
- Tangible fixed assets -€11,485
down €11,485 (-28.2%), from €40,700 to €29,215
of which Furniture and vehicles: -€9,905
- Cash +€6,652
up €6,652 (+274.8%), from €2,421 to €9,072
mainly Depreciation (+€11,485) and Net result for the year (+€11,205)
- Deferred charges and accrued income +€1,220
up €1,220 (+112.9%), from €1,081 to €2,301
- Receivables within one year +€847
new in 2025: €847
- Profit (loss) carried forward +€11,205
up €11,205, from -€10,929 to €276
- Debts after one year -€9,676
down €9,676 (-65.7%), from €14,718 to €5,041
- Trade debts -€2,064
down €2,064 (-70.4%), from €2,934 to €869
- Accrued charges and deferred income -€1,650
no longer reported in 2025 (was €1,650)
- Short-term financial debts -€834
down €834 (-3.7%), from €22,512 to €21,678
- Gross operating margin +€19,631
up €19,631 (+294.0%), from €6,676 to €26,308
- Financial charges -€504
down €504 (-28.7%), from €1,755 to €1,250
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.
Cash bridge derived
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 | €44,202 | €41,435 | -€2,766 | -6.3% |
| Fixed assets | 21/28 | €40,700 | €29,215 | -€11,485 | -28.2% |
| Tangible fixed assets | 22/27 | €40,700 | €29,215 | -€11,485 | -28.2% |
| Plant, machinery and equipment | 23 | €6,399 | €4,819 | -€1,580 | -24.7% |
| Furniture and vehicles | 24 | €34,301 | €24,396 | -€9,905 | -28.9% |
| Current assets | 29/58 | €3,502 | €12,220 | +€8,719 | +249.0% |
| Amounts receivable within one year | 40/41 | - | €847 | +€847 | |
| Trade receivables | 40 | - | €847 | +€847 | |
| Cash at bank and in hand | 54/58 | €2,421 | €9,072 | +€6,652 | +274.8% |
| Deferred charges and accrued income | 490/1 | €1,081 | €2,301 | +€1,220 | +112.9% |
| Total equity and liabilities | 10/49 | €44,202 | €41,435 | -€2,766 | -6.3% |
| Equity | 10/15 | -€8,929 | €2,276 | +€11,205 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,929 | €276 | +€11,205 | |
| Amounts payable | 17/49 | €53,130 | €39,159 | -€13,971 | -26.3% |
| Amounts payable after more than one year | 17 | €14,718 | €5,041 | -€9,676 | -65.7% |
| Financial debts | 170/4 | €14,718 | €5,041 | -€9,676 | -65.7% |
| Amounts payable within one year | 42/48 | €36,763 | €34,118 | -€2,645 | -7.2% |
| Current portion of amounts payable after more than one year | 42 | €9,160 | €9,676 | +€517 | +5.6% |
| Financial debts | 43 | €22,512 | €21,678 | -€834 | -3.7% |
| Other loans | 439 | €22,512 | €21,678 | -€834 | -3.7% |
| Trade debts | 44 | €2,934 | €869 | -€2,064 | -70.4% |
| Suppliers | 440/4 | €2,934 | €869 | -€2,064 | -70.4% |
| Taxes, remuneration and social security | 45 | €2,157 | €1,894 | -€263 | -12.2% |
| Taxes | 450/3 | €2,157 | €1,894 | -€263 | -12.2% |
| Accrued charges and deferred income | 492/3 | €1,650 | - | -€1,650 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,306 | €11,485 | +€179 | +1.6% |
| Other operating charges | 640/8 | €2,066 | €2,059 | -€7 | -0.3% |
| Gross operating margin | 9900 | €6,676 | €26,308 | +€19,631 | +294.0% |
| Operating profit (loss) | 9901 | -€6,695 | €12,763 | +€19,459 | |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €1,755 | €1,250 | -€504 | -28.7% |
| Recurring financial charges | 65 | €1,755 | €1,250 | -€504 | -28.7% |
| Profit (loss) for the period before taxes | 9903 | -€8,450 | €11,516 | +€19,966 | |
| Income taxes | 67/77 | €148 | €311 | +€163 | +110.6% |
| Profit (loss) for the period | 9904 | -€8,598 | €11,205 | +€19,803 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,598 | €11,205 | +€19,803 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.