ROISIN-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.
ROISIN-PNEUS
Largest movements
- Tangible fixed assets +€4,187
up €4,187 (+67.1%), from €6,237 to €10,424
of which Furniture and vehicles: +€2,824
- Stocks and contracts +€387
up €387 (+14.4%), from €2,690 to €3,076
- Other debts +€8,502
up €8,502 (+26.6%), from €31,933 to €40,435
- Profit (loss) carried forward -€4,096
down €4,096 (-16.9%), from -€24,176 to -€28,271
- Gross operating margin -€6,636
down €6,636, from €6,507 to -€129
- Depreciation +€1,027
up €1,027 (+44.8%), from €2,294 to €3,321
- Other operating charges +€565
up €565 (+592%), from €95 to €660
- Financial income -€516
down €516 (-82.8%), from €624 to €107
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 | €29,346 | €33,474 | +€4,128 | +14.1% |
| Fixed assets | 21/28 | €6,237 | €10,424 | +€4,187 | +67.1% |
| Tangible fixed assets | 22/27 | €6,237 | €10,424 | +€4,187 | +67.1% |
| Plant, machinery and equipment | 23 | €4,804 | €6,168 | +€1,364 | +28.4% |
| Furniture and vehicles | 24 | €1,433 | €4,256 | +€2,824 | +197% |
| Current assets | 29/58 | €23,109 | €23,050 | -€59 | -0.3% |
| Stocks and contracts in progress | 3 | €2,690 | €3,076 | +€387 | +14.4% |
| Stocks | 30/36 | €2,690 | €3,076 | +€387 | +14.4% |
| Amounts receivable within one year | 40/41 | €2,758 | €2,460 | -€298 | -10.8% |
| Trade receivables | 40 | €2,733 | €2,435 | -€298 | -10.9% |
| Other amounts receivable | 41 | €25 | €25 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €17,662 | €17,514 | -€148 | -0.8% |
| Total equity and liabilities | 10/49 | €29,346 | €33,474 | +€4,128 | +14.1% |
| Equity | 10/15 | -€5,626 | -€9,721 | -€4,096 | -72.8% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,176 | -€28,271 | -€4,096 | -16.9% |
| Amounts payable | 17/49 | €34,972 | €43,195 | +€8,224 | +23.5% |
| Amounts payable within one year | 42/48 | €34,972 | €43,195 | +€8,224 | +23.5% |
| Trade debts | 44 | €878 | €612 | -€266 | -30.3% |
| Suppliers | 440/4 | €878 | €612 | -€266 | -30.3% |
| Taxes, remuneration and social security | 45 | €2,161 | €2,148 | -€13 | -0.6% |
| Taxes | 450/3 | €2,161 | €2,148 | -€13 | -0.6% |
| Other amounts payable | 47/48 | €31,933 | €40,435 | +€8,502 | +26.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,294 | €3,321 | +€1,027 | +44.8% |
| Other operating charges | 640/8 | €95 | €660 | +€565 | +592% |
| Gross operating margin | 9900 | €6,507 | -€129 | -€6,636 | |
| Operating profit (loss) | 9901 | €4,118 | -€4,110 | -€8,228 | |
| Financial income | 75/76B | €624 | €107 | -€516 | -82.8% |
| Recurring financial income | 75 | €624 | €107 | -€516 | -82.8% |
| Financial charges | 65/66B | €100 | €93 | -€8 | -7.5% |
| Recurring financial charges | 65 | €100 | €93 | -€8 | -7.5% |
| Profit (loss) for the period before taxes | 9903 | €4,641 | -€4,096 | -€8,737 | |
| Profit (loss) for the period | 9904 | €4,641 | -€4,096 | -€8,737 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,641 | -€4,096 | -€8,737 |
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 22 October 2026 via checked.be.