STANDARD PNEU - ATS: what changed
What changed
STANDARD PNEU - ATS
NACE 47.820, Retail sale of motor vehicle parts and accessories
filed annual accounts (NBB)
Net result for the year
-€49,056
2024 · -€85,683+€36,627
Equity
€368,510
2024 · €417,566-€49,056
Cash
€250,469
2024 · €205,047+€45,422
Balance sheet total
€743,425
2024 · €850,300-€106,875
Largest movements
Assets
- Receivables within one year -€98,643
down €98,643 (-32.2%), from €306,520 to €207,877
of which Trade receivables: -€98,643
- Stocks and contracts -€46,756
down €46,756 (-22.0%), from €212,635 to €165,878
- Cash +€45,422
up €45,422 (+22.2%), from €205,047 to €250,469
mainly Receivables within one year (+€98,643) and Stocks and contracts (+€46,756)
Equity and liabilities
- Trade debts -€54,212
down €54,212 (-28.2%), from €192,326 to €138,115
- Reserves -€49,056
down €49,056 (-13.8%), from €355,566 to €306,510
of which Distributable reserves: -€49,056
Income statement
- Staff costs -€68,788
down €68,788 (-15.4%), from €446,956 to €378,168
- Gross operating margin -€38,037
down €38,037 (-10.1%), from €378,082 to €340,045
- Other operating charges -€3,889
down €3,889 (-28.3%), from €13,746 to €9,857
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€85,683
Gross operating margin
-€38,037
Staff costs
+€68,788
Depreciation
+€450
Other operating charges
+€3,889
Financial income
+€2,454
Financial charges
+€12
Taxes
-€929
Result 2025
-€49,056
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€45,422
Investment
€0
Financing
€0
Cash 2024
€205,047
From operations (derived)
+€45,422
Net result for the year
-€49,056
Depreciation
+€6,898
Stocks and contracts
+€46,756
Receivables within one year
+€98,643
Trade debts
-€54,212
Tax, wage and social debts
-€4,878
Other debts
+€1,270
Cash 2025
€250,469
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €850,300 | €743,425 | -€106,875 | -12.6% |
| Fixed assets | 21/28 | €22,531 | €15,633 | -€6,898 | -30.6% |
| Tangible fixed assets | 22/27 | €13,254 | €6,356 | -€6,898 | -52.0% |
| Plant, machinery and equipment | 23 | €7,822 | €4,704 | -€3,118 | -39.9% |
| Furniture and vehicles | 24 | €2,527 | €1,652 | -€875 | -34.6% |
| Other tangible fixed assets | 26 | €2,905 | - | -€2,905 | |
| Financial fixed assets | 28 | €9,277 | €9,277 | = | 0.0% |
| Current assets | 29/58 | €827,769 | €727,791 | -€99,978 | -12.1% |
| Stocks and contracts in progress | 3 | €212,635 | €165,878 | -€46,756 | -22.0% |
| Stocks | 30/36 | €212,635 | €165,878 | -€46,756 | -22.0% |
| Amounts receivable within one year | 40/41 | €306,520 | €207,877 | -€98,643 | -32.2% |
| Trade receivables | 40 | €283,813 | €185,170 | -€98,643 | -34.8% |
| Other amounts receivable | 41 | €22,707 | €22,707 | = | 0.0% |
| Current investments | 50/53 | €103,567 | €103,567 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €205,047 | €250,469 | +€45,422 | +22.2% |
| Total equity and liabilities | 10/49 | €850,300 | €743,425 | -€106,875 | -12.6% |
| Equity | 10/15 | €417,566 | €368,510 | -€49,056 | -11.7% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €355,566 | €306,510 | -€49,056 | -13.8% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €349,366 | €300,310 | -€49,056 | -14.0% |
| Amounts payable | 17/49 | €432,734 | €374,914 | -€57,819 | -13.4% |
| Amounts payable within one year | 42/48 | €432,734 | €374,914 | -€57,819 | -13.4% |
| Trade debts | 44 | €192,326 | €138,115 | -€54,212 | -28.2% |
| Suppliers | 440/4 | €192,326 | €138,115 | -€54,212 | -28.2% |
| Taxes, remuneration and social security | 45 | €72,834 | €67,956 | -€4,878 | -6.7% |
| Taxes | 450/3 | €28,800 | €28,419 | -€381 | -1.3% |
| Remuneration and social security | 454/9 | €44,034 | €39,538 | -€4,497 | -10.2% |
| Other amounts payable | 47/48 | €167,573 | €168,843 | +€1,270 | +0.8% |
| Remuneration, social security and pensions | 62 | €446,956 | €378,168 | -€68,788 | -15.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,348 | €6,898 | -€450 | -6.1% |
| Other operating charges | 640/8 | €13,746 | €9,857 | -€3,889 | -28.3% |
| Gross operating margin | 9900 | €378,082 | €340,045 | -€38,037 | -10.1% |
| Operating profit (loss) | 9901 | -€89,968 | -€54,878 | +€35,090 | +39.0% |
| Financial income | 75/76B | €8,814 | €11,268 | +€2,454 | +27.8% |
| Recurring financial income | 75 | €8,814 | €11,268 | +€2,454 | +27.8% |
| Financial charges | 65/66B | €3,996 | €3,984 | -€12 | -0.3% |
| Recurring financial charges | 65 | €3,996 | €3,984 | -€12 | -0.3% |
| Profit (loss) for the period before taxes | 9903 | -€85,150 | -€47,594 | +€37,556 | +44.1% |
| Income taxes | 67/77 | €533 | €1,462 | +€929 | +174% |
| Profit (loss) for the period | 9904 | -€85,683 | -€49,056 | +€36,627 | +42.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€85,683 | -€49,056 | +€36,627 | +42.7% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.