Professional Tyres: 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.
Professional Tyres
Largest movements
- Receivables within one year -€61,206
down €61,206 (-60.6%), from €100,973 to €39,766
- Cash +€12,375
up €12,375 (+743%), from €1,665 to €14,040
mainly Receivables within one year (+€61,206) and Tax, wage and social debts (+€17,036)
- Tangible fixed assets +€4,168
up €4,168 (+70.5%), from €5,915 to €10,084
of which Furniture and vehicles: +€5,705
- Stocks and contracts -€2,000
down €2,000 (-6.1%), from €33,000 to €31,000
- Trade debts -€65,270
down €65,270 (-58.1%), from €112,376 to €47,106
- Tax, wage and social debts +€17,036
up €17,036 (+1,186%), from €1,436 to €18,472
of which Remuneration and social security: +€15,946
- Profit (loss) carried forward -€15,092
down €15,092 (-45.1%), from -€33,488 to -€48,581
- Debts after one year +€12,375
new in 2025: €12,375
- Other debts +€4,279
up €4,279 (+8.0%), from €53,739 to €58,018
- Purchases and services +€57,986
up €57,986 (+56.3%), from €102,917 to €160,902
- Turnover +€41,606
up €41,606 (+37.3%), from €111,526 to €153,132
- Gross operating margin -€16,380
down €16,380, from €8,610 to -€7,770
- Other operating charges +€2,190
up €2,190 (+178%), from €1,229 to €3,418
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 | €141,563 | €94,890 | -€46,673 | -33.0% |
| Formation expenses | 20 | €10 | - | -€10 | |
| Fixed assets | 21/28 | €5,915 | €10,084 | +€4,168 | +70.5% |
| Tangible fixed assets | 22/27 | €5,915 | €10,084 | +€4,168 | +70.5% |
| Plant, machinery and equipment | 23 | €55 | - | -€55 | |
| Furniture and vehicles | 24 | €4,143 | €9,848 | +€5,705 | +138% |
| Other tangible fixed assets | 26 | €1,717 | €235 | -€1,482 | -86.3% |
| Current assets | 29/58 | €135,637 | €84,806 | -€50,831 | -37.5% |
| Stocks and contracts in progress | 3 | €33,000 | €31,000 | -€2,000 | -6.1% |
| Stocks | 30/36 | €33,000 | €31,000 | -€2,000 | -6.1% |
| Amounts receivable within one year | 40/41 | €100,973 | €39,766 | -€61,206 | -60.6% |
| Trade receivables | 40 | €100,973 | €39,766 | -€61,206 | -60.6% |
| Cash at bank and in hand | 54/58 | €1,665 | €14,040 | +€12,375 | +743% |
| Total equity and liabilities | 10/49 | €141,563 | €94,890 | -€46,673 | -33.0% |
| Equity | 10/15 | -€25,988 | -€41,081 | -€15,092 | -58.1% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Contributions outside capital | 11 | €7,500 | €7,500 | = | 0.0% |
| Other | 1109/19 | €7,500 | €7,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€33,488 | -€48,581 | -€15,092 | -45.1% |
| Amounts payable | 17/49 | €167,551 | €135,971 | -€31,580 | -18.8% |
| Amounts payable after more than one year | 17 | - | €12,375 | +€12,375 | |
| Financial debts | 170/4 | - | €12,375 | +€12,375 | |
| Amounts payable within one year | 42/48 | €167,551 | €123,596 | -€43,955 | -26.2% |
| Trade debts | 44 | €112,376 | €47,106 | -€65,270 | -58.1% |
| Suppliers | 440/4 | €112,376 | €47,106 | -€65,270 | -58.1% |
| Taxes, remuneration and social security | 45 | €1,436 | €18,472 | +€17,036 | +1,186% |
| Taxes | 450/3 | €1,436 | €2,526 | +€1,090 | +75.9% |
| Remuneration and social security | 454/9 | - | €15,946 | +€15,946 | |
| Other amounts payable | 47/48 | €53,739 | €58,018 | +€4,279 | +8.0% |
| Turnover | 70 | €111,526 | €153,132 | +€41,606 | +37.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €102,917 | €160,902 | +€57,986 | +56.3% |
| Remuneration, social security and pensions | 62 | €163 | €170 | +€7 | +4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,462 | €3,189 | -€274 | -7.9% |
| Other operating charges | 640/8 | €1,229 | €3,418 | +€2,190 | +178% |
| Gross operating margin | 9900 | €8,610 | -€7,770 | -€16,380 | |
| Operating profit (loss) | 9901 | €3,755 | -€14,547 | -€18,302 | |
| Financial charges | 65/66B | €832 | €546 | -€287 | -34.5% |
| Recurring financial charges | 65 | €832 | €546 | -€287 | -34.5% |
| Profit (loss) for the period before taxes | 9903 | €2,923 | -€15,092 | -€18,015 | |
| Profit (loss) for the period | 9904 | €2,923 | -€15,092 | -€18,015 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,923 | -€15,092 | -€18,015 |
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 13 October 2026 via checked.be.