PNEUS LEJEUNE: what changed
What changed
PNEUS LEJEUNE
NACE 47.820, Retail sale of motor vehicle parts and accessories
filed annual accounts (NBB)
Net result for the year
€49,208
2024 · €56,189-€6,982
Equity
€589,759
2024 · €541,351+€48,408
Cash
€213,346
2024 · €185,949+€27,397
Balance sheet total
€667,196
2024 · €701,078-€33,882
Largest movements
Assets
- Tangible fixed assets -€41,641
down €41,641 (-12.0%), from €348,430 to €306,789
- Cash +€27,397
up €27,397 (+14.7%), from €185,949 to €213,346
mainly Net result for the year (+€49,208) and Depreciation (+€45,315)
- Stocks and contracts -€10,138
down €10,138 (-13.6%), from €74,608 to €64,470
Equity and liabilities
- Reserves +€50,000
up €50,000 (+10.0%), from €500,000 to €550,000
- Debts after one year -€46,799
down €46,799 (-100%), from €46,799 to €0
- Tax, wage and social debts -€31,274
down €31,274 (-72.5%), from €43,113 to €11,839
of which Taxes: -€26,610
Income statement
- Gross operating margin -€92,608
down €92,608 (-35.9%), from €258,047 to €165,439
- Depreciation -€40,561
down €40,561 (-47.2%), from €85,875 to €45,315
- Staff costs -€37,669
down €37,669 (-42.3%), from €89,040 to €51,371
- Write-downs -€4,918
down €4,918, from €3,977 to -€941
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€56,189
Gross operating margin
-€92,608
Staff costs
+€37,669
Depreciation
+€40,561
Write-downs
+€4,918
Other operating charges
-€226
Financial income
-€128
Financial charges
+€677
Taxes
+€2,154
Result 2025
€49,208
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€78,670
Investment
-€3,674
Financing
-€47,599
Cash 2024
€185,949
From operations (derived)
+€78,670
Net result for the year
+€49,208
Depreciation
+€45,315
Stocks and contracts
+€10,138
Receivables within one year
+€4,503
Deferred charges and accrued income
+€4,998
Trade debts
-€4,217
Tax, wage and social debts
-€31,274
Investment (derived)
-€3,674
Investment in fixed assets (net)
-€3,674
Financing
-€47,599
Debts after one year
-€46,799
Contributions, distributions and other
-€800
Cash 2025
€213,346
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €701,078 | €667,196 | -€33,882 | -4.8% |
| Fixed assets | 21/28 | €352,110 | €310,469 | -€41,641 | -11.8% |
| Tangible fixed assets | 22/27 | €348,430 | €306,789 | -€41,641 | -12.0% |
| Land and buildings | 22 | €300,883 | €283,709 | -€17,174 | -5.7% |
| Plant, machinery and equipment | 23 | €33,098 | €21,089 | -€12,009 | -36.3% |
| Furniture and vehicles | 24 | €14,449 | €1,991 | -€12,458 | -86.2% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Financial fixed assets | 28 | €3,680 | €3,680 | = | 0.0% |
| Current assets | 29/58 | €348,968 | €356,726 | +€7,758 | +2.2% |
| Stocks and contracts in progress | 3 | €74,608 | €64,470 | -€10,138 | -13.6% |
| Stocks | 30/36 | €74,608 | €64,470 | -€10,138 | -13.6% |
| Amounts receivable within one year | 40/41 | €83,313 | €78,810 | -€4,503 | -5.4% |
| Trade receivables | 40 | €78,163 | €73,994 | -€4,169 | -5.3% |
| Other amounts receivable | 41 | €5,150 | €4,817 | -€333 | -6.5% |
| Cash at bank and in hand | 54/58 | €185,949 | €213,346 | +€27,397 | +14.7% |
| Deferred charges and accrued income | 490/1 | €5,098 | €100 | -€4,998 | -98.0% |
| Total equity and liabilities | 10/49 | €701,078 | €667,196 | -€33,882 | -4.8% |
| Equity | 10/15 | €541,351 | €589,759 | +€48,408 | +8.9% |
| Contributions | 10/11 | €22,000 | €22,000 | = | 0.0% |
| Reserves | 13 | €500,000 | €550,000 | +€50,000 | +10.0% |
| Distributable reserves | 133 | €500,000 | €550,000 | +€50,000 | +10.0% |
| Profit (loss) carried forward | 14 | €19,351 | €17,759 | -€1,592 | -8.2% |
| Amounts payable | 17/49 | €159,726 | €77,437 | -€82,290 | -51.5% |
| Amounts payable after more than one year | 17 | €46,799 | €0 | -€46,799 | -100% |
| Other amounts payable | 178/9 | €46,799 | €0 | -€46,799 | -100% |
| Amounts payable within one year | 42/48 | €112,927 | €77,437 | -€35,490 | -31.4% |
| Trade debts | 44 | €69,254 | €65,038 | -€4,217 | -6.1% |
| Suppliers | 440/4 | €69,254 | €65,038 | -€4,217 | -6.1% |
| Taxes, remuneration and social security | 45 | €43,113 | €11,839 | -€31,274 | -72.5% |
| Taxes | 450/3 | €32,670 | €6,059 | -€26,610 | -81.5% |
| Remuneration and social security | 454/9 | €10,443 | €5,780 | -€4,663 | -44.7% |
| Other amounts payable | 47/48 | €560 | €560 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €89,040 | €51,371 | -€37,669 | -42.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €85,875 | €45,315 | -€40,561 | -47.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €3,977 | -€941 | -€4,918 | |
| Other operating charges | 640/8 | €7,233 | €7,460 | +€226 | +3.1% |
| Gross operating margin | 9900 | €258,047 | €165,439 | -€92,608 | -35.9% |
| Operating profit (loss) | 9901 | €71,921 | €62,235 | -€9,686 | -13.5% |
| Financial income | 75/76B | €3,837 | €3,709 | -€128 | -3.3% |
| Recurring financial income | 75 | €3,837 | €3,709 | -€128 | -3.3% |
| Financial charges | 65/66B | €2,074 | €1,396 | -€677 | -32.7% |
| Recurring financial charges | 65 | €2,074 | €1,396 | -€677 | -32.7% |
| Profit (loss) for the period before taxes | 9903 | €73,684 | €64,548 | -€9,136 | -12.4% |
| Income taxes | 67/77 | €17,495 | €15,340 | -€2,154 | -12.3% |
| Profit (loss) for the period | 9904 | €56,189 | €49,208 | -€6,982 | -12.4% |
| Profit (loss) for the period to be appropriated | 9905 | €56,189 | €49,208 | -€6,982 | -12.4% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.