PNEUMOMEDIC: 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.
PNEUMOMEDIC
Largest movements
- Cash -€17,233
down €17,233 (-17.7%), from €97,610 to €80,377
mainly Contributions, distributions and other (-€170,000) and Debts after one year (-€29,096)
- Tangible fixed assets -€7,071
down €7,071 (-3.2%), from €217,663 to €210,593
of which Land and buildings: -€6,696
- Deferred charges and accrued income -€6,176
down €6,176 (-75.9%), from €8,137 to €1,961
- Debts after one year -€29,096
down €29,096 (-70.0%), from €41,539 to €12,443
- Other debts +€15,000
up €15,000 (+41.7%), from €36,000 to €51,000
- Reserves -€14,000
down €14,000 (-7.1%), from €196,740 to €182,740
of which Distributable reserves: -€14,000
- Tax, wage and social debts -€3,557
down €3,557 (-24.5%), from €14,536 to €10,979
of which Taxes: -€3,557
- Gross operating margin +€13,167
up €13,167 (+6.1%), from €215,229 to €228,396
- Financial income +€7,989
up €7,989 (+73564.8%), from €11 to €8,000
of which Non-recurring financial income: +€8,000
- Taxes +€6,573
up €6,573 (+14.5%), from €45,192 to €51,764
- Depreciation -€5,142
down €5,142 (-22.9%), from €22,444 to €17,302
- Financial charges +€2,740
up €2,740 (+90.9%), from €3,013 to €5,754
of which Non-recurring financial charges: +€3,608
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 | €335,859 | €305,024 | -€30,835 | -9.2% |
| Fixed assets | 21/28 | €217,913 | €210,843 | -€7,071 | -3.2% |
| Tangible fixed assets | 22/27 | €217,663 | €210,593 | -€7,071 | -3.2% |
| Land and buildings | 22 | €173,846 | €167,150 | -€6,696 | -3.9% |
| Plant, machinery and equipment | 23 | €14,620 | €8,207 | -€6,413 | -43.9% |
| Furniture and vehicles | 24 | €29,197 | €35,235 | +€6,038 | +20.7% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €117,946 | €94,181 | -€23,764 | -20.1% |
| Amounts receivable within one year | 40/41 | €12,199 | €11,844 | -€355 | -2.9% |
| Other amounts receivable | 41 | €12,199 | €11,844 | -€355 | -2.9% |
| Cash at bank and in hand | 54/58 | €97,610 | €80,377 | -€17,233 | -17.7% |
| Deferred charges and accrued income | 490/1 | €8,137 | €1,961 | -€6,176 | -75.9% |
| Total equity and liabilities | 10/49 | €335,859 | €305,024 | -€30,835 | -9.2% |
| Equity | 10/15 | €209,769 | €196,671 | -€13,098 | -6.2% |
| Contributions | 10/11 | €12,408 | €12,408 | = | 0.0% |
| Reserves | 13 | €196,740 | €182,740 | -€14,000 | -7.1% |
| Tax-exempt reserves | 132 | €22,880 | €22,880 | = | 0.0% |
| Distributable reserves | 133 | €173,860 | €159,860 | -€14,000 | -8.1% |
| Profit (loss) carried forward | 14 | €621 | €1,523 | +€902 | +145.2% |
| Amounts payable | 17/49 | €126,091 | €108,354 | -€17,737 | -14.1% |
| Amounts payable after more than one year | 17 | €41,539 | €12,443 | -€29,096 | -70.0% |
| Financial debts | 170/4 | €41,539 | €12,443 | -€29,096 | -70.0% |
| Amounts payable within one year | 42/48 | €84,113 | €95,468 | +€11,356 | +13.5% |
| Current portion of amounts payable after more than one year | 42 | €28,290 | €29,096 | +€806 | +2.8% |
| Trade debts | 44 | €5,287 | €4,394 | -€892 | -16.9% |
| Suppliers | 440/4 | €5,287 | €4,394 | -€892 | -16.9% |
| Taxes, remuneration and social security | 45 | €14,536 | €10,979 | -€3,557 | -24.5% |
| Taxes | 450/3 | €10,036 | €6,479 | -€3,557 | -35.4% |
| Remuneration and social security | 454/9 | €4,500 | €4,500 | = | 0.0% |
| Other amounts payable | 47/48 | €36,000 | €51,000 | +€15,000 | +41.7% |
| Accrued charges and deferred income | 492/3 | €439 | €442 | +€3 | +0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,444 | €17,302 | -€5,142 | -22.9% |
| Other operating charges | 640/8 | €3,244 | €4,674 | +€1,429 | +44.1% |
| Gross operating margin | 9900 | €215,229 | €228,396 | +€13,167 | +6.1% |
| Operating profit (loss) | 9901 | €189,540 | €206,420 | +€16,880 | +8.9% |
| Financial income | 75/76B | €11 | €8,000 | +€7,989 | +73564.8% |
| Recurring financial income | 75 | €11 | €8,000 | +€7,989 | +73564.8% |
| Non-recurring financial income | 76B | - | €8,000 | +€8,000 | |
| Financial charges | 65/66B | €3,013 | €5,754 | +€2,740 | +90.9% |
| Recurring financial charges | 65 | €3,013 | €2,146 | -€867 | -28.8% |
| Non-recurring financial charges | 66B | - | €3,608 | +€3,608 | |
| Profit (loss) for the period before taxes | 9903 | €186,537 | €208,667 | +€22,129 | +11.9% |
| Income taxes | 67/77 | €45,192 | €51,764 | +€6,573 | +14.5% |
| Profit (loss) for the period | 9904 | €141,346 | €156,902 | +€15,557 | +11.0% |
| Profit (loss) for the period to be appropriated | 9905 | €141,346 | €156,902 | +€15,557 | +11.0% |
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 12 October 2026 via checked.be.