PNEUMO D.K.: 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.
PNEUMO D.K.
Largest movements
- Cash +€83,119
up €83,119 (+92.9%), from €89,510 to €172,629
mainly Net result for the year (+€121,492) and Depreciation (+€1,327)
- Receivables within one year +€22,228
up €22,228 (+118%), from €18,794 to €41,022
of which Trade receivables: +€12,580
- Reserves +€121,492
up €121,492 (+14.9%), from €815,038 to €936,530
- Tax, wage and social debts -€12,580
down €12,580 (-100%), from €12,580 to €0
- Gross operating margin -€97,661
down €97,661 (-37.9%), from €257,593 to €159,932
- Purchases and services +€61,064
up €61,064 (+68.7%), from €88,899 to €149,963
- Turnover -€39,011
down €39,011 (-11.3%), from €343,727 to €304,716
- Taxes -€27,390
down €27,390 (-32.6%), from €84,135 to €56,745
- Financial income +€16,078
up €16,078 (+385%), from €4,174 to €20,253
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 | €835,086 | €944,263 | +€109,177 | +13.1% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €2,434 | €5,871 | +€3,437 | +141% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €2,434 | €5,871 | +€3,437 | +141% |
| Furniture and vehicles | 24 | €2,434 | €5,871 | +€3,437 | +141% |
| Current assets | 29/58 | €832,652 | €938,392 | +€105,740 | +12.7% |
| Amounts receivable within one year | 40/41 | €18,794 | €41,022 | +€22,228 | +118% |
| Trade receivables | 40 | €18,794 | €31,375 | +€12,580 | +66.9% |
| Other amounts receivable | 41 | - | €9,648 | +€9,648 | |
| Current investments | 50/53 | €723,214 | €723,214 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €89,510 | €172,629 | +€83,119 | +92.9% |
| Deferred charges and accrued income | 490/1 | €1,134 | €1,527 | +€393 | +34.7% |
| Total equity and liabilities | 10/49 | €835,086 | €944,263 | +€109,177 | +13.1% |
| Equity | 10/15 | €821,248 | €942,740 | +€121,492 | +14.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €815,038 | €936,530 | +€121,492 | +14.9% |
| Distributable reserves | 133 | €815,038 | €936,530 | +€121,492 | +14.9% |
| Profit (loss) carried forward | 14 | €10 | €10 | = | 0.0% |
| Amounts payable | 17/49 | €13,838 | €1,523 | -€12,315 | -89.0% |
| Amounts payable within one year | 42/48 | €13,838 | €1,523 | -€12,315 | -89.0% |
| Trade debts | 44 | €1,111 | €1,523 | +€412 | +37.0% |
| Suppliers | 440/4 | €1,111 | €1,523 | +€412 | +37.0% |
| Taxes, remuneration and social security | 45 | €12,580 | €0 | -€12,580 | -100% |
| Taxes | 450/3 | €12,580 | €0 | -€12,580 | -100% |
| Other amounts payable | 47/48 | €147 | €0 | -€147 | -100% |
| Turnover | 70 | €343,727 | €304,716 | -€39,011 | -11.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €88,899 | €149,963 | +€61,064 | +68.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,088 | €1,327 | +€239 | +22.0% |
| Other operating charges | 640/8 | €285 | - | -€285 | |
| Gross operating margin | 9900 | €257,593 | €159,932 | -€97,661 | -37.9% |
| Operating profit (loss) | 9901 | €256,219 | €158,605 | -€97,615 | -38.1% |
| Financial income | 75/76B | €4,174 | €20,253 | +€16,078 | +385% |
| Recurring financial income | 75 | €4,174 | €20,253 | +€16,078 | +385% |
| Financial charges | 65/66B | €729 | €620 | -€109 | -14.9% |
| Recurring financial charges | 65 | €729 | €620 | -€109 | -14.9% |
| Profit (loss) for the period before taxes | 9903 | €259,665 | €178,237 | -€81,428 | -31.4% |
| Income taxes | 67/77 | €84,135 | €56,745 | -€27,390 | -32.6% |
| Profit (loss) for the period | 9904 | €175,530 | €121,492 | -€54,038 | -30.8% |
| Profit (loss) for the period to be appropriated | 9905 | €175,530 | €121,492 | -€54,038 | -30.8% |
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 28 October 2026 via checked.be.