PNEUS SERVICES SOIGNIES: 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 SERVICES SOIGNIES
Largest movements
- Cash -€81,516
down €81,516 (-26.1%), from €311,777 to €230,261
mainly Receivables within one year (-€76,500) and Trade debts (-€48,010)
- Receivables within one year +€76,500
up €76,500 (+158%), from €48,316 to €124,815
of which Other amounts receivable: +€62,073
- Stocks and contracts +€16,822
up €16,822 (+14.1%), from €119,491 to €136,313
- Intangible fixed assets -€15,611
down €15,611 (-25.0%), from €62,443 to €46,832
- Tangible fixed assets +€13,297
up €13,297 (+28.0%), from €47,511 to €60,807
of which Furniture and vehicles: +€22,414
- Trade debts -€48,010
down €48,010 (-40.6%), from €118,252 to €70,242
- Profit (loss) carried forward +€47,527
up €47,527 (+14.2%), from €334,187 to €381,714
- Debts after one year +€21,834
new in 2025: €21,834
- Tax, wage and social debts -€21,600
down €21,600 (-24.0%), from €90,031 to €68,431
of which Taxes: -€38,093
- Accrued charges and deferred income +€11,049
up €11,049 (+10,144%), from €109 to €11,158
- Staff costs +€104,609
up €104,609 (+56.8%), from €184,158 to €288,767
- Gross operating margin +€39,117
up €39,117 (+10.8%), from €361,629 to €400,746
- Taxes -€19,390
down €19,390 (-53.3%), from €36,377 to €16,987
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 | €595,037 | €607,891 | +€12,853 | +2.2% |
| Fixed assets | 21/28 | €109,953 | €107,639 | -€2,314 | -2.1% |
| Intangible fixed assets | 21 | €62,443 | €46,832 | -€15,611 | -25.0% |
| Tangible fixed assets | 22/27 | €47,511 | €60,807 | +€13,297 | +28.0% |
| Plant, machinery and equipment | 23 | €25,376 | €16,259 | -€9,117 | -35.9% |
| Furniture and vehicles | 24 | €22,135 | €44,549 | +€22,414 | +101% |
| Current assets | 29/58 | €485,084 | €500,251 | +€15,167 | +3.1% |
| Stocks and contracts in progress | 3 | €119,491 | €136,313 | +€16,822 | +14.1% |
| Stocks | 30/36 | €119,491 | €136,313 | +€16,822 | +14.1% |
| Amounts receivable within one year | 40/41 | €48,316 | €124,815 | +€76,500 | +158% |
| Trade receivables | 40 | €48,316 | €62,742 | +€14,427 | +29.9% |
| Other amounts receivable | 41 | - | €62,073 | +€62,073 | |
| Cash at bank and in hand | 54/58 | €311,777 | €230,261 | -€81,516 | -26.1% |
| Deferred charges and accrued income | 490/1 | €5,500 | €8,862 | +€3,362 | +61.1% |
| Total equity and liabilities | 10/49 | €595,037 | €607,891 | +€12,853 | +2.2% |
| Equity | 10/15 | €383,687 | €431,214 | +€47,527 | +12.4% |
| Contributions | 10/11 | €45,000 | €45,000 | = | 0.0% |
| Capital | 10 | €45,000 | €45,000 | = | 0.0% |
| Issued capital | 100 | €45,000 | €45,000 | = | 0.0% |
| Reserves | 13 | €4,500 | €4,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,500 | €4,500 | = | 0.0% |
| Legal reserve | 130 | €4,500 | €4,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €334,187 | €381,714 | +€47,527 | +14.2% |
| Amounts payable | 17/49 | €211,351 | €176,677 | -€34,674 | -16.4% |
| Amounts payable after more than one year | 17 | - | €21,834 | +€21,834 | |
| Financial debts | 170/4 | - | €21,834 | +€21,834 | |
| Amounts payable within one year | 42/48 | €211,242 | €143,685 | -€67,557 | -32.0% |
| Current portion of amounts payable after more than one year | 42 | - | €5,012 | +€5,012 | |
| Trade debts | 44 | €118,252 | €70,242 | -€48,010 | -40.6% |
| Suppliers | 440/4 | €118,252 | €70,242 | -€48,010 | -40.6% |
| Advances received on contracts in progress | 46 | €780 | - | -€780 | |
| Taxes, remuneration and social security | 45 | €90,031 | €68,431 | -€21,600 | -24.0% |
| Taxes | 450/3 | €81,511 | €43,418 | -€38,093 | -46.7% |
| Remuneration and social security | 454/9 | €8,520 | €25,013 | +€16,493 | +194% |
| Other amounts payable | 47/48 | €2,179 | - | -€2,179 | |
| Accrued charges and deferred income | 492/3 | €109 | €11,158 | +€11,049 | +10,144% |
| Remuneration, social security and pensions | 62 | €184,158 | €288,767 | +€104,609 | +56.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,214 | €31,635 | +€3,421 | +12.1% |
| Other operating charges | 640/8 | €14,456 | €15,231 | +€775 | +5.4% |
| Gross operating margin | 9900 | €361,629 | €400,746 | +€39,117 | +10.8% |
| Operating profit (loss) | 9901 | €134,801 | €65,114 | -€69,687 | -51.7% |
| Financial income | 75/76B | €4,662 | €3,783 | -€879 | -18.9% |
| Recurring financial income | 75 | €4,662 | €3,783 | -€879 | -18.9% |
| Financial charges | 65/66B | €4,504 | €4,382 | -€122 | -2.7% |
| Recurring financial charges | 65 | €4,504 | €4,382 | -€122 | -2.7% |
| Profit (loss) for the period before taxes | 9903 | €134,959 | €64,515 | -€70,444 | -52.2% |
| Income taxes | 67/77 | €36,377 | €16,987 | -€19,390 | -53.3% |
| Profit (loss) for the period | 9904 | €98,582 | €47,527 | -€51,054 | -51.8% |
| Profit (loss) for the period to be appropriated | 9905 | €98,582 | €47,527 | -€51,054 | -51.8% |
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 31 October 2026 via checked.be.