PNEUS SCLESSIN: 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 SCLESSIN
Largest movements
- Cash -€12,022
down €12,022 (-72.3%), from €16,635 to €4,614
mainly Net result for the year (-€5,694) and Trade debts (-€4,504)
- Receivables within one year +€2,164
new in 2025: €2,164
- Tangible fixed assets -€875
down €875 (-58.8%), from €1,489 to €614
of which Plant, machinery and equipment: -€523
- Deferred charges and accrued income -€532
no longer reported in 2025 (was €532)
- Profit (loss) carried forward -€5,694
down €5,694 (-96.2%), from €5,918 to €225
- Trade debts -€4,504
down €4,504 (-95.5%), from €4,717 to €213
- Other debts -€2,694
down €2,694 (-17.2%), from €15,701 to €13,008
- Tax, wage and social debts +€2,033
up €2,033 (+191%), from €1,063 to €3,096
- Advances received -€406
no longer reported in 2025 (was €406)
- Gross operating margin -€9,657
down €9,657, from €6,952 to -€2,705
- Financial charges +€1,686
up €1,686 (+596%), from €283 to €1,969
- Taxes -€215
no longer reported in 2025 (was €215)
- Financial income -€150
down €150 (-97.8%), from €153 to €3
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 | €29,306 | €18,041 | -€11,265 | -38.4% |
| Fixed assets | 21/28 | €1,489 | €614 | -€875 | -58.8% |
| Tangible fixed assets | 22/27 | €1,489 | €614 | -€875 | -58.8% |
| Plant, machinery and equipment | 23 | €997 | €473 | -€523 | -52.5% |
| Furniture and vehicles | 24 | €492 | €141 | -€351 | -71.4% |
| Current assets | 29/58 | €27,817 | €17,427 | -€10,390 | -37.4% |
| Stocks and contracts in progress | 3 | €10,650 | €10,650 | = | 0.0% |
| Stocks | 30/36 | €10,650 | €10,650 | = | 0.0% |
| Amounts receivable within one year | 40/41 | - | €2,164 | +€2,164 | |
| Trade receivables | 40 | - | €2,164 | +€2,164 | |
| Cash at bank and in hand | 54/58 | €16,635 | €4,614 | -€12,022 | -72.3% |
| Deferred charges and accrued income | 490/1 | €532 | - | -€532 | |
| Total equity and liabilities | 10/49 | €29,306 | €18,041 | -€11,265 | -38.4% |
| Equity | 10/15 | €7,418 | €1,725 | -€5,694 | -76.8% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,918 | €225 | -€5,694 | -96.2% |
| Amounts payable | 17/49 | €21,888 | €16,317 | -€5,571 | -25.5% |
| Amounts payable within one year | 42/48 | €21,888 | €16,317 | -€5,571 | -25.5% |
| Trade debts | 44 | €4,717 | €213 | -€4,504 | -95.5% |
| Suppliers | 440/4 | €4,717 | €213 | -€4,504 | -95.5% |
| Advances received on contracts in progress | 46 | €406 | - | -€406 | |
| Taxes, remuneration and social security | 45 | €1,063 | €3,096 | +€2,033 | +191% |
| Taxes | 450/3 | €1,063 | €3,096 | +€2,033 | +191% |
| Other amounts payable | 47/48 | €15,701 | €13,008 | -€2,694 | -17.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €875 | €875 | +€0 | 0.0% |
| Other operating charges | 640/8 | €173 | €149 | -€24 | -14.1% |
| Gross operating margin | 9900 | €6,952 | -€2,705 | -€9,657 | |
| Operating profit (loss) | 9901 | €5,904 | -€3,728 | -€9,632 | |
| Financial income | 75/76B | €153 | €3 | -€150 | -97.8% |
| Recurring financial income | 75 | €153 | €3 | -€150 | -97.8% |
| Financial charges | 65/66B | €283 | €1,969 | +€1,686 | +596% |
| Recurring financial charges | 65 | €283 | €1,969 | +€1,686 | +596% |
| Profit (loss) for the period before taxes | 9903 | €5,775 | -€5,694 | -€11,468 | |
| Income taxes | 67/77 | €215 | - | -€215 | |
| Profit (loss) for the period | 9904 | €5,559 | -€5,694 | -€11,253 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,559 | -€5,694 | -€11,253 |
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 26 October 2026 via checked.be.