PRO PNEUS: 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.
PRO PNEUS
Largest movements
- Tangible fixed assets -€11,512
down €11,512 (-3.0%), from €379,287 to €367,775
of which Land and buildings: -€5,865
- Cash -€8,831
down €8,831 (-18.3%), from €48,337 to €39,506
mainly Debts after one year (-€25,711) and Tax, wage and social debts (-€10,974)
- Debts after one year -€25,711
down €25,711 (-11.2%), from €230,102 to €204,391
- Other debts +€12,521
up €12,521 (+23.7%), from €52,730 to €65,251
- Tax, wage and social debts -€10,974
down €10,974 (-42.5%), from €25,813 to €14,840
of which Taxes: -€12,681
- Gross operating margin -€29,165
down €29,165 (-28.7%), from €101,657 to €72,491
- Staff costs +€18,781
up €18,781 (+71.6%), from €26,244 to €45,026
- Taxes -€10,004
down €10,004 (-89.3%), from €11,200 to €1,196
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 | €444,963 | €420,947 | -€24,016 | -5.4% |
| Fixed assets | 21/28 | €379,958 | €368,431 | -€11,527 | -3.0% |
| Intangible fixed assets | 21 | €15 | - | -€15 | |
| Tangible fixed assets | 22/27 | €379,287 | €367,775 | -€11,512 | -3.0% |
| Land and buildings | 22 | €362,113 | €356,248 | -€5,865 | -1.6% |
| Plant, machinery and equipment | 23 | €14,753 | €11,036 | -€3,717 | -25.2% |
| Furniture and vehicles | 24 | €2,422 | €492 | -€1,930 | -79.7% |
| Financial fixed assets | 28 | €656 | €656 | = | 0.0% |
| Current assets | 29/58 | €65,005 | €52,515 | -€12,490 | -19.2% |
| Stocks and contracts in progress | 3 | €16,359 | €12,735 | -€3,624 | -22.2% |
| Stocks | 30/36 | €16,359 | €12,735 | -€3,624 | -22.2% |
| Amounts receivable within one year | 40/41 | €309 | €275 | -€34 | -11.1% |
| Trade receivables | 40 | €309 | €275 | -€34 | -11.1% |
| Cash at bank and in hand | 54/58 | €48,337 | €39,506 | -€8,831 | -18.3% |
| Total equity and liabilities | 10/49 | €444,963 | €420,947 | -€24,016 | -5.4% |
| Equity | 10/15 | €94,856 | €96,863 | +€2,008 | +2.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €89,856 | €91,863 | +€2,008 | +2.2% |
| Amounts payable | 17/49 | €350,108 | €324,084 | -€26,024 | -7.4% |
| Amounts payable after more than one year | 17 | €230,102 | €204,391 | -€25,711 | -11.2% |
| Financial debts | 170/4 | €230,102 | €204,391 | -€25,711 | -11.2% |
| Amounts payable within one year | 42/48 | €120,005 | €119,693 | -€313 | -0.3% |
| Current portion of amounts payable after more than one year | 42 | €25,143 | €25,711 | +€568 | +2.3% |
| Trade debts | 44 | €16,319 | €13,891 | -€2,428 | -14.9% |
| Suppliers | 440/4 | €16,319 | €13,891 | -€2,428 | -14.9% |
| Taxes, remuneration and social security | 45 | €25,813 | €14,840 | -€10,974 | -42.5% |
| Taxes | 450/3 | €23,884 | €11,203 | -€12,681 | -53.1% |
| Remuneration and social security | 454/9 | €1,929 | €3,636 | +€1,707 | +88.5% |
| Other amounts payable | 47/48 | €52,730 | €65,251 | +€12,521 | +23.7% |
| Remuneration, social security and pensions | 62 | €26,244 | €45,026 | +€18,781 | +71.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,115 | €11,527 | -€589 | -4.9% |
| Other operating charges | 640/8 | €1,350 | €1,409 | +€59 | +4.4% |
| Gross operating margin | 9900 | €101,657 | €72,491 | -€29,165 | -28.7% |
| Operating profit (loss) | 9901 | €61,947 | €14,530 | -€47,417 | -76.5% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €11,403 | €10,494 | -€909 | -8.0% |
| Recurring financial charges | 65 | €11,403 | €10,494 | -€909 | -8.0% |
| Profit (loss) for the period before taxes | 9903 | €50,544 | €4,036 | -€46,508 | -92.0% |
| Income taxes | 67/77 | €11,200 | €1,196 | -€10,004 | -89.3% |
| Profit (loss) for the period | 9904 | €39,344 | €2,841 | -€36,503 | -92.8% |
| Profit (loss) for the period to be appropriated | 9905 | €39,344 | €2,841 | -€36,503 | -92.8% |
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 14 October 2026 via checked.be.