TYRE SHOP: 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.
TYRE SHOP
Largest movements
- Receivables within one year +€24,714
up €24,714 (+77.9%), from €31,707 to €56,421
- Tangible fixed assets -€23,812
down €23,812 (-33.2%), from €71,669 to €47,857
of which Plant, machinery and equipment: -€15,102
- Stocks and contracts -€2,269
down €2,269 (-2.4%), from €92,628 to €90,360
- Other debts -€69,972
down €69,972 (-81.0%), from €86,399 to €16,427
- Tax, wage and social debts +€26,763
up €26,763 (+91.3%), from €29,329 to €56,092
of which Taxes: +€17,357
- Debts after one year +€19,751
up €19,751 (+130%), from €15,204 to €34,956
- Current portion of long-term debt +€13,538
up €13,538 (+93.3%), from €14,510 to €28,047
- Trade debts +€7,108
up €7,108 (+71.5%), from €9,938 to €17,046
- Gross operating margin +€35,860
up €35,860 (+46.8%), from €76,667 to €112,527
- Staff costs +€21,530
up €21,530 (+69.9%), from €30,796 to €52,326
- Other operating charges +€8,896
up €8,896 (+691%), from €1,287 to €10,182
- Taxes -€5,370
down €5,370 (-94.7%), from €5,670 to €299
- Depreciation +€5,055
up €5,055 (+24.1%), from €21,003 to €26,058
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €205,340 | €203,427 | -€1,913 | -0.9% |
| Fixed assets | 21/28 | €71,669 | €47,857 | -€23,812 | -33.2% |
| Tangible fixed assets | 22/27 | €71,669 | €47,857 | -€23,812 | -33.2% |
| Plant, machinery and equipment | 23 | €42,591 | €27,488 | -€15,102 | -35.5% |
| Furniture and vehicles | 24 | €26,430 | €19,382 | -€7,048 | -26.7% |
| Other tangible fixed assets | 26 | €2,648 | €986 | -€1,662 | -62.8% |
| Current assets | 29/58 | €133,671 | €155,570 | +€21,899 | +16.4% |
| Stocks and contracts in progress | 3 | €92,628 | €90,360 | -€2,269 | -2.4% |
| Stocks | 30/36 | €92,628 | €90,360 | -€2,269 | -2.4% |
| Amounts receivable within one year | 40/41 | €31,707 | €56,421 | +€24,714 | +77.9% |
| Trade receivables | 40 | €31,707 | €56,421 | +€24,714 | +77.9% |
| Cash at bank and in hand | 54/58 | €9,336 | €8,790 | -€546 | -5.9% |
| Total equity and liabilities | 10/49 | €205,340 | €203,427 | -€1,913 | -0.9% |
| Equity | 10/15 | €49,960 | €50,859 | +€899 | +1.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €37,560 | €38,459 | +€899 | +2.4% |
| Amounts payable | 17/49 | €155,379 | €152,568 | -€2,811 | -1.8% |
| Amounts payable after more than one year | 17 | €15,204 | €34,956 | +€19,751 | +130% |
| Financial debts | 170/4 | €15,204 | €34,956 | +€19,751 | +130% |
| Amounts payable within one year | 42/48 | €140,175 | €117,613 | -€22,562 | -16.1% |
| Current portion of amounts payable after more than one year | 42 | €14,510 | €28,047 | +€13,538 | +93.3% |
| Trade debts | 44 | €9,938 | €17,046 | +€7,108 | +71.5% |
| Suppliers | 440/4 | €9,938 | €17,046 | +€7,108 | +71.5% |
| Taxes, remuneration and social security | 45 | €29,329 | €56,092 | +€26,763 | +91.3% |
| Taxes | 450/3 | €21,908 | €39,264 | +€17,357 | +79.2% |
| Remuneration and social security | 454/9 | €7,421 | €16,828 | +€9,407 | +127% |
| Other amounts payable | 47/48 | €86,399 | €16,427 | -€69,972 | -81.0% |
| Remuneration, social security and pensions | 62 | €30,796 | €52,326 | +€21,530 | +69.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,003 | €26,058 | +€5,055 | +24.1% |
| Other operating charges | 640/8 | €1,287 | €10,182 | +€8,896 | +691% |
| Non-recurring operating charges | 66A | - | €17,710 | +€17,710 | |
| Gross operating margin | 9900 | €76,667 | €112,527 | +€35,860 | +46.8% |
| Operating profit (loss) | 9901 | €23,581 | €6,251 | -€17,330 | -73.5% |
| Financial charges | 65/66B | €2,337 | €5,053 | +€2,716 | +116% |
| Recurring financial charges | 65 | €2,337 | €5,053 | +€2,716 | +116% |
| Profit (loss) for the period before taxes | 9903 | €21,244 | €1,198 | -€20,046 | -94.4% |
| Income taxes | 67/77 | €5,670 | €299 | -€5,370 | -94.7% |
| Profit (loss) for the period | 9904 | €15,575 | €899 | -€14,676 | -94.2% |
| Profit (loss) for the period to be appropriated | 9905 | €15,575 | €899 | -€14,676 | -94.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.