PNEUMOLUX: 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.
PNEUMOLUX
Largest movements
- Current investments +€523,644
up €523,644 (+414.7%), from €126,262 to €649,906
- Cash -€315,598
down €315,598 (-62.6%), from €504,427 to €188,829
mainly Current investments (-€523,644) and Contributions, distributions and other (-€265,525)
- Deferred charges and accrued income -€19,763
down €19,763 (-16.5%), from €119,803 to €100,040
- Receivables within one year +€14,381
up €14,381 (+13.8%), from €104,496 to €118,878
of which Other amounts receivable: +€14,381
- Other debts +€265,525
new in 2025: €265,525
- Reserves -€50,061
down €50,061 (-5.8%), from €859,124 to €809,063
of which Distributable reserves: -€50,061
- Tax, wage and social debts -€13,910
down €13,910 (-46.6%), from €29,865 to €15,955
- Gross operating margin +€12,258
up €12,258 (+4.0%), from €307,073 to €319,331
- Financial income -€4,811
down €4,811 (-37.7%), from €12,768 to €7,957
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 | €901,094 | €1,098,355 | +€197,261 | +21.9% |
| Fixed assets | 21/28 | €46,105 | €40,703 | -€5,403 | -11.7% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €46,105 | €40,703 | -€5,403 | -11.7% |
| Plant, machinery and equipment | 23 | €35,400 | €36,234 | +€834 | +2.4% |
| Furniture and vehicles | 24 | €8,712 | €2,769 | -€5,943 | -68.2% |
| Other tangible fixed assets | 26 | €1,994 | €1,700 | -€294 | -14.7% |
| Current assets | 29/58 | €854,989 | €1,057,653 | +€202,664 | +23.7% |
| Amounts receivable within one year | 40/41 | €104,496 | €118,878 | +€14,381 | +13.8% |
| Trade receivables | 40 | €337 | €337 | = | 0.0% |
| Other amounts receivable | 41 | €104,159 | €118,540 | +€14,381 | +13.8% |
| Current investments | 50/53 | €126,262 | €649,906 | +€523,644 | +414.7% |
| Cash at bank and in hand | 54/58 | €504,427 | €188,829 | -€315,598 | -62.6% |
| Deferred charges and accrued income | 490/1 | €119,803 | €100,040 | -€19,763 | -16.5% |
| Total equity and liabilities | 10/49 | €901,094 | €1,098,355 | +€197,261 | +21.9% |
| Equity | 10/15 | €865,321 | €815,260 | -€50,061 | -5.8% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €859,124 | €809,063 | -€50,061 | -5.8% |
| Tax-exempt reserves | 132 | €30,122 | €30,122 | = | 0.0% |
| Distributable reserves | 133 | €829,001 | €778,941 | -€50,061 | -6.0% |
| Amounts payable | 17/49 | €35,773 | €283,095 | +€247,322 | +691.4% |
| Amounts payable within one year | 42/48 | €35,773 | €283,095 | +€247,322 | +691.4% |
| Trade debts | 44 | €5,908 | €1,615 | -€4,293 | -72.7% |
| Suppliers | 440/4 | €5,908 | €1,615 | -€4,293 | -72.7% |
| Taxes, remuneration and social security | 45 | €29,865 | €15,955 | -€13,910 | -46.6% |
| Taxes | 450/3 | €29,865 | €15,955 | -€13,910 | -46.6% |
| Other amounts payable | 47/48 | - | €265,525 | +€265,525 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,357 | €8,088 | -€268 | -3.2% |
| Other operating charges | 640/8 | €536 | €452 | -€84 | -15.7% |
| Gross operating margin | 9900 | €307,073 | €319,331 | +€12,258 | +4.0% |
| Operating profit (loss) | 9901 | €298,180 | €310,791 | +€12,611 | +4.2% |
| Financial income | 75/76B | €12,768 | €7,957 | -€4,811 | -37.7% |
| Recurring financial income | 75 | €12,768 | €7,957 | -€4,811 | -37.7% |
| Financial charges | 65/66B | €366 | €916 | +€551 | +150.6% |
| Recurring financial charges | 65 | €366 | €916 | +€551 | +150.6% |
| Profit (loss) for the period before taxes | 9903 | €310,583 | €317,832 | +€7,249 | +2.3% |
| Income taxes | 67/77 | €99,865 | €102,367 | +€2,502 | +2.5% |
| Profit (loss) for the period | 9904 | €210,718 | €215,465 | +€4,747 | +2.3% |
| Profit (loss) for the period to be appropriated | 9905 | €210,718 | €215,465 | +€4,747 | +2.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.