SPEED AUTO 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.
SPEED AUTO PNEUS
Largest movements
- Tangible fixed assets -€3,274
down €3,274 (-19.6%), from €16,698 to €13,424
of which Furniture and vehicles: -€2,075
- Receivables within one year +€2,262
up €2,262 (+15.3%), from €14,745 to €17,007
- Cash +€1,520
up €1,520 (+107%), from €1,422 to €2,942
mainly Other debts (+€8,281) and Trade debts (+€6,055)
- Intangible fixed assets -€827
down €827 (-61.2%), from €1,351 to €524
- Profit (loss) carried forward -€12,175
down €12,175 (-83.7%), from -€14,538 to -€26,712
- Other debts +€8,281
up €8,281 (+35.2%), from €23,524 to €31,805
- Trade debts +€6,055
up €6,055 (+121%), from €5,008 to €11,063
- Tax, wage and social debts -€1,474
down €1,474 (-49.3%), from €2,988 to €1,513
- Current portion of long-term debt -€1,358
no longer reported in 2023 (was €1,358)
- Gross operating margin -€15,783
down €15,783, from €10,451 to -€5,332
- Financial charges -€1,869
down €1,869 (-73.8%), from €2,531 to €662
- Financial income -€571
no longer reported in 2023 (was €571)
- Other operating charges +€487
up €487 (+253%), from €193 to €680
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €38,800 | €38,129 | -€671 | -1.7% |
| Fixed assets | 21/28 | €19,068 | €14,968 | -€4,100 | -21.5% |
| Intangible fixed assets | 21 | €1,351 | €524 | -€827 | -61.2% |
| Tangible fixed assets | 22/27 | €16,698 | €13,424 | -€3,274 | -19.6% |
| Plant, machinery and equipment | 23 | €11,153 | €9,954 | -€1,199 | -10.8% |
| Furniture and vehicles | 24 | €5,545 | €3,470 | -€2,075 | -37.4% |
| Financial fixed assets | 28 | €1,020 | €1,020 | = | 0.0% |
| Current assets | 29/58 | €19,732 | €23,161 | +€3,429 | +17.4% |
| Stocks and contracts in progress | 3 | €3,565 | €3,212 | -€353 | -9.9% |
| Stocks | 30/36 | €3,565 | €3,212 | -€353 | -9.9% |
| Amounts receivable within one year | 40/41 | €14,745 | €17,007 | +€2,262 | +15.3% |
| Trade receivables | 40 | €14,745 | €17,007 | +€2,262 | +15.3% |
| Cash at bank and in hand | 54/58 | €1,422 | €2,942 | +€1,520 | +107% |
| Total equity and liabilities | 10/49 | €38,800 | €38,129 | -€671 | -1.7% |
| Equity | 10/15 | €5,922 | -€6,252 | -€12,175 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,538 | -€26,712 | -€12,175 | -83.7% |
| Amounts payable | 17/49 | €32,878 | €44,382 | +€11,504 | +35.0% |
| Amounts payable within one year | 42/48 | €32,878 | €44,382 | +€11,504 | +35.0% |
| Current portion of amounts payable after more than one year | 42 | €1,358 | - | -€1,358 | |
| Trade debts | 44 | €5,008 | €11,063 | +€6,055 | +121% |
| Suppliers | 440/4 | €5,008 | €11,063 | +€6,055 | +121% |
| Taxes, remuneration and social security | 45 | €2,988 | €1,513 | -€1,474 | -49.3% |
| Taxes | 450/3 | €2,988 | €1,513 | -€1,474 | -49.3% |
| Other amounts payable | 47/48 | €23,524 | €31,805 | +€8,281 | +35.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,593 | €5,500 | -€92 | -1.7% |
| Other operating charges | 640/8 | €193 | €680 | +€487 | +253% |
| Gross operating margin | 9900 | €10,451 | -€5,332 | -€15,783 | |
| Operating profit (loss) | 9901 | €4,665 | -€11,513 | -€16,178 | |
| Financial income | 75/76B | €571 | - | -€571 | |
| Recurring financial income | 75 | €571 | - | -€571 | |
| Financial charges | 65/66B | €2,531 | €662 | -€1,869 | -73.8% |
| Recurring financial charges | 65 | €2,531 | €662 | -€1,869 | -73.8% |
| Profit (loss) for the period before taxes | 9903 | €2,705 | -€12,175 | -€14,879 | |
| Profit (loss) for the period | 9904 | €2,705 | -€12,175 | -€14,879 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,705 | -€12,175 | -€14,879 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.