PITSTOP OPWIJK: 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 OPWIJK
Largest movements
- Tangible fixed assets -€9,445
down €9,445 (-4.5%), from €209,447 to €200,002
of which Plant, machinery and equipment: -€5,376
- Receivables within one year +€7,609
up €7,609 (+40.1%), from €18,966 to €26,575
of which Trade receivables: +€7,804
- Cash +€4,314
up €4,314 (+276.2%), from €1,562 to €5,876
mainly Other debts (+€46,266) and Depreciation (+€23,267)
- Stocks and contracts +€3,677
up €3,677 (+59.2%), from €6,206 to €9,883
- Other debts +€46,266
up €46,266 (+9.4%), from €490,395 to €536,660
- Profit (loss) carried forward -€33,812
down €33,812 (-9.8%), from -€346,052 to -€379,864
- Trade debts -€6,065
down €6,065 (-26.9%), from €22,574 to €16,509
- Gross operating margin +€42,380
up €42,380 (+170.5%), from €24,854 to €67,234
- Financial charges +€1,964
up €1,964 (+84.6%), from €2,321 to €4,285
- Depreciation +€1,336
up €1,336 (+6.1%), from €21,931 to €23,267
- Other operating charges -€1,140
down €1,140 (-49.5%), from €2,303 to €1,163
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 | €237,836 | €244,019 | +€6,183 | +2.6% |
| Fixed assets | 21/28 | €209,447 | €200,002 | -€9,445 | -4.5% |
| Tangible fixed assets | 22/27 | €209,447 | €200,002 | -€9,445 | -4.5% |
| Land and buildings | 22 | €136,184 | €136,687 | +€503 | +0.4% |
| Plant, machinery and equipment | 23 | €38,790 | €33,414 | -€5,376 | -13.9% |
| Furniture and vehicles | 24 | €34,472 | €29,901 | -€4,572 | -13.3% |
| Current assets | 29/58 | €28,389 | €44,017 | +€15,628 | +55.1% |
| Stocks and contracts in progress | 3 | €6,206 | €9,883 | +€3,677 | +59.2% |
| Stocks | 30/36 | €6,206 | €9,883 | +€3,677 | +59.2% |
| Amounts receivable within one year | 40/41 | €18,966 | €26,575 | +€7,609 | +40.1% |
| Trade receivables | 40 | €296 | €8,100 | +€7,804 | +2634.7% |
| Other amounts receivable | 41 | €18,670 | €18,475 | -€195 | -1.0% |
| Cash at bank and in hand | 54/58 | €1,562 | €5,876 | +€4,314 | +276.2% |
| Deferred charges and accrued income | 490/1 | €1,655 | €1,683 | +€28 | +1.7% |
| Total equity and liabilities | 10/49 | €237,836 | €244,019 | +€6,183 | +2.6% |
| Equity | 10/15 | -€284,046 | -€317,858 | -€33,812 | -11.9% |
| Contributions | 10/11 | €61,105 | €61,105 | = | 0.0% |
| Capital | 10 | €61,105 | €61,105 | = | 0.0% |
| Issued capital | 100 | €73,500 | €73,500 | = | 0.0% |
| Uncalled capital | 101 | €12,395 | €12,395 | = | 0.0% |
| Reserves | 13 | €901 | €901 | = | 0.0% |
| Non-distributable reserves | 130/1 | €901 | €901 | = | 0.0% |
| Legal reserve | 130 | €901 | €901 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€346,052 | -€379,864 | -€33,812 | -9.8% |
| Amounts payable | 17/49 | €521,881 | €561,877 | +€39,995 | +7.7% |
| Amounts payable within one year | 42/48 | €519,447 | €560,629 | +€41,182 | +7.9% |
| Trade debts | 44 | €22,574 | €16,509 | -€6,065 | -26.9% |
| Suppliers | 440/4 | €22,574 | €16,509 | -€6,065 | -26.9% |
| Taxes, remuneration and social security | 45 | €6,478 | €7,460 | +€982 | +15.2% |
| Taxes | 450/3 | €3,295 | €6,748 | +€3,453 | +104.8% |
| Remuneration and social security | 454/9 | €3,183 | €712 | -€2,471 | -77.6% |
| Other amounts payable | 47/48 | €490,395 | €536,660 | +€46,266 | +9.4% |
| Accrued charges and deferred income | 492/3 | €2,434 | €1,248 | -€1,186 | -48.7% |
| Remuneration, social security and pensions | 62 | €72,625 | €72,352 | -€273 | -0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,931 | €23,267 | +€1,336 | +6.1% |
| Other operating charges | 640/8 | €2,303 | €1,163 | -€1,140 | -49.5% |
| Gross operating margin | 9900 | €24,854 | €67,234 | +€42,380 | +170.5% |
| Operating profit (loss) | 9901 | -€72,005 | -€29,548 | +€42,457 | +59.0% |
| Financial income | 75/76B | €148 | €21 | -€128 | -86.2% |
| Recurring financial income | 75 | €148 | €21 | -€128 | -86.2% |
| Financial charges | 65/66B | €2,321 | €4,285 | +€1,964 | +84.6% |
| Recurring financial charges | 65 | €2,321 | €4,285 | +€1,964 | +84.6% |
| Profit (loss) for the period before taxes | 9903 | -€74,177 | -€33,812 | +€40,365 | +54.4% |
| Income taxes | 67/77 | €0 | €0 | -€0 | -8.3% |
| Profit (loss) for the period | 9904 | -€74,177 | -€33,812 | +€40,365 | +54.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€74,177 | -€33,812 | +€40,365 | +54.4% |
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 6 October 2026 via checked.be.