PNEUS ANDERLECHT: 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.
PNEUS ANDERLECHT
Largest movements
- Receivables within one year -€20,544
down €20,544 (-94.7%), from €21,694 to €1,150
of which Other amounts receivable: -€14,175
- Stocks and contracts -€12,397
down €12,397 (-27.9%), from €44,377 to €31,980
- Cash -€710
down €710 (-22.8%), from €3,117 to €2,407
mainly Net result for the year (-€20,281) and Advances received (-€9,098)
- Profit (loss) carried forward -€20,281
down €20,281 (-81.3%), from €24,949 to €4,668
- Advances received -€9,098
no longer reported in 2025 (was €9,098)
- Accrued charges and deferred income -€5,000
no longer reported in 2025 (was €5,000)
- Other debts +€2,766
new in 2025: €2,766
- Trade debts -€1,176
down €1,176 (-27.8%), from €4,224 to €3,048
- Gross operating margin -€20,024
down €20,024, from €2,094 to -€17,929
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 | €69,357 | €35,537 | -€33,820 | -48.8% |
| Current assets | 29/58 | €69,357 | €35,537 | -€33,820 | -48.8% |
| Stocks and contracts in progress | 3 | €44,377 | €31,980 | -€12,397 | -27.9% |
| Stocks | 30/36 | €44,377 | €31,980 | -€12,397 | -27.9% |
| Amounts receivable within one year | 40/41 | €21,694 | €1,150 | -€20,544 | -94.7% |
| Trade receivables | 40 | €7,519 | €1,150 | -€6,369 | -84.7% |
| Other amounts receivable | 41 | €14,175 | - | -€14,175 | |
| Cash at bank and in hand | 54/58 | €3,117 | €2,407 | -€710 | -22.8% |
| Deferred charges and accrued income | 490/1 | €169 | - | -€169 | |
| Total equity and liabilities | 10/49 | €69,357 | €35,537 | -€33,820 | -48.8% |
| Equity | 10/15 | €45,409 | €25,128 | -€20,281 | -44.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,949 | €4,668 | -€20,281 | -81.3% |
| Amounts payable | 17/49 | €23,948 | €10,409 | -€13,539 | -56.5% |
| Amounts payable within one year | 42/48 | €18,948 | €10,409 | -€8,539 | -45.1% |
| Trade debts | 44 | €4,224 | €3,048 | -€1,176 | -27.8% |
| Suppliers | 440/4 | €4,224 | €3,048 | -€1,176 | -27.8% |
| Advances received on contracts in progress | 46 | €9,098 | - | -€9,098 | |
| Taxes, remuneration and social security | 45 | €5,626 | €4,595 | -€1,031 | -18.3% |
| Taxes | 450/3 | €5,626 | €4,595 | -€1,031 | -18.3% |
| Other amounts payable | 47/48 | - | €2,766 | +€2,766 | |
| Accrued charges and deferred income | 492/3 | €5,000 | - | -€5,000 | |
| Other operating charges | 640/8 | €1,808 | €1,714 | -€94 | -5.2% |
| Gross operating margin | 9900 | €2,094 | -€17,929 | -€20,024 | |
| Operating profit (loss) | 9901 | €286 | -€19,643 | -€19,929 | |
| Financial charges | 65/66B | €636 | €638 | +€2 | +0.2% |
| Recurring financial charges | 65 | €636 | €638 | +€2 | +0.2% |
| Profit (loss) for the period before taxes | 9903 | -€350 | -€20,281 | -€19,931 | -5,695% |
| Income taxes | 67/77 | €146 | - | -€146 | |
| Profit (loss) for the period | 9904 | -€496 | -€20,281 | -€19,785 | -3,990% |
| Profit (loss) for the period to be appropriated | 9905 | -€496 | -€20,281 | -€19,785 | -3,990% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.