PNEUS CENTRAL: 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.
What changed
PNEUS CENTRAL
NACE 47.820, Retail sale of motor vehicle parts and accessories
financial year 2026 compared with 2025filed annual accounts (NBB)
Net result for the year
€2,238
2025 · €6,004-€3,767
Equity
€61,662
2025 · €59,425+€2,238
Cash
€92,665
2025 · €87,187+€5,478
Balance sheet total
€800,071
2025 · €811,781-€11,710
Largest movements
Assets
- Tangible fixed assets -€21,183
down €21,183 (-3.0%), from €707,716 to €686,533
Equity and liabilities
- Trade debts -€13,054
no longer reported in 2026 (was €13,054)
Income statement
- Staff costs +€24,541
up €24,541 (+41.2%), from €59,566 to €84,107
- Gross operating margin +€19,409
up €19,409 (+20.3%), from €95,483 to €114,892
From the 2025 result to the 2026 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.
Result 2025
€6,004
Gross operating margin
+€19,409
Staff costs
-€24,541
Depreciation
+€592
Other operating charges
+€303
Other operating items
+€300
Financial income
+€325
Financial charges
-€304
Taxes
+€151
Result 2026
€2,238
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
Derived from the 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€4,158
Investment
€0
Financing
+€1,320
Cash 2025
€87,187
From operations (derived)
+€4,158
Net result for the year
+€2,238
Depreciation
+€21,183
Receivables within one year
-€3,901
Deferred charges and accrued income
-€94
Trade debts
-€13,054
Tax, wage and social debts
-€2,897
Other debts
+€606
Accrued charges and deferred income
+€77
Financing
+€1,320
Debts after one year
+€1,320
Cash 2026
€92,665
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €811,781 | €800,071 | -€11,710 | -1.4% |
| Fixed assets | 21/28 | €708,016 | €686,833 | -€21,183 | -3.0% |
| Tangible fixed assets | 22/27 | €707,716 | €686,533 | -€21,183 | -3.0% |
| Land and buildings | 22 | €707,716 | €686,533 | -€21,183 | -3.0% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €103,765 | €113,238 | +€9,473 | +9.1% |
| Amounts receivable within one year | 40/41 | €11,851 | €15,752 | +€3,901 | +32.9% |
| Trade receivables | 40 | €7,442 | €15,752 | +€8,310 | +112% |
| Other amounts receivable | 41 | €4,409 | - | -€4,409 | |
| Cash at bank and in hand | 54/58 | €87,187 | €92,665 | +€5,478 | +6.3% |
| Deferred charges and accrued income | 490/1 | €4,727 | €4,822 | +€94 | +2.0% |
| Total equity and liabilities | 10/49 | €811,781 | €800,071 | -€11,710 | -1.4% |
| Equity | 10/15 | €59,425 | €61,662 | +€2,238 | +3.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Capital | 10 | €20,000 | €20,000 | = | 0.0% |
| Issued capital | 100 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €5,000 | €5,000 | = | 0.0% |
| Distributable reserves | 133 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,425 | €36,662 | +€2,238 | +6.5% |
| Amounts payable | 17/49 | €752,357 | €738,409 | -€13,948 | -1.9% |
| Amounts payable after more than one year | 17 | - | €1,320 | +€1,320 | |
| Other amounts payable | 178/9 | - | €1,320 | +€1,320 | |
| Amounts payable within one year | 42/48 | €750,882 | €735,538 | -€15,344 | -2.0% |
| Trade debts | 44 | €13,054 | - | -€13,054 | |
| Suppliers | 440/4 | €13,054 | - | -€13,054 | |
| Taxes, remuneration and social security | 45 | €22,768 | €19,871 | -€2,897 | -12.7% |
| Taxes | 450/3 | €6,058 | €6,832 | +€774 | +12.8% |
| Remuneration and social security | 454/9 | €16,709 | €13,039 | -€3,670 | -22.0% |
| Other amounts payable | 47/48 | €715,060 | €715,666 | +€606 | +0.1% |
| Accrued charges and deferred income | 492/3 | €1,474 | €1,551 | +€77 | +5.2% |
| Non-recurring operating income | 76A | €2,700 | - | -€2,700 | |
| Remuneration, social security and pensions | 62 | €59,566 | €84,107 | +€24,541 | +41.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,775 | €21,183 | -€592 | -2.7% |
| Other operating charges | 640/8 | €8,147 | €7,844 | -€303 | -3.7% |
| Non-recurring operating charges | 66A | €300 | - | -€300 | |
| Gross operating margin | 9900 | €95,483 | €114,892 | +€19,409 | +20.3% |
| Operating profit (loss) | 9901 | €5,695 | €1,757 | -€3,938 | -69.1% |
| Financial income | 75/76B | €547 | €872 | +€325 | +59.3% |
| Recurring financial income | 75 | €547 | €872 | +€325 | +59.3% |
| Financial charges | 65/66B | €59 | €364 | +€304 | +512% |
| Recurring financial charges | 65 | €59 | €364 | +€304 | +512% |
| Profit (loss) for the period before taxes | 9903 | €6,183 | €2,265 | -€3,918 | -63.4% |
| Income taxes | 67/77 | €179 | €27 | -€151 | -84.6% |
| Profit (loss) for the period | 9904 | €6,004 | €2,238 | -€3,767 | -62.7% |
| Profit (loss) for the period to be appropriated | 9905 | €6,004 | €2,238 | -€3,767 | -62.7% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.