WAREMME PNEUS SERVICES: 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.
WAREMME PNEUS SERVICES
Largest movements
- Tangible fixed assets +€37,824
up €37,824 (+212%), from €17,803 to €55,626
of which Furniture and vehicles: +€42,457
- Receivables within one year +€30,496
up €30,496 (+22.0%), from €138,463 to €168,959
of which Trade receivables: +€32,014
- Cash -€22,545
down €22,545 (-11.0%), from €205,178 to €182,633
mainly Investment in fixed assets (net) (-€52,248) and Receivables within one year (-€30,496)
- Reserves +€58,690
up €58,690 (+72.5%), from €80,991 to €139,680
- Current portion of long-term debt -€13,761
down €13,761 (-84.5%), from €16,282 to €2,521
- Tax, wage and social debts +€8,482
up €8,482 (+12.2%), from €69,409 to €77,891
of which Taxes: +€19,522
- Gross operating margin +€32,228
up €32,228 (+10.0%), from €323,854 to €356,083
- Taxes +€13,446
up €13,446 (+87.1%), from €15,441 to €28,887
- Staff costs -€11,503
down €11,503 (-4.3%), from €267,971 to €256,468
- Depreciation +€5,419
up €5,419 (+60.2%), from €9,005 to €14,424
- Write-downs -€3,751
down €3,751, from €1,009 to -€2,742
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 | €451,450 | €500,884 | +€49,434 | +11.0% |
| Fixed assets | 21/28 | €41,963 | €79,786 | +€37,824 | +90.1% |
| Tangible fixed assets | 22/27 | €17,803 | €55,626 | +€37,824 | +212% |
| Land and buildings | 22 | €6,070 | €4,371 | -€1,698 | -28.0% |
| Plant, machinery and equipment | 23 | €11,733 | €8,799 | -€2,934 | -25.0% |
| Furniture and vehicles | 24 | - | €42,457 | +€42,457 | |
| Financial fixed assets | 28 | €24,160 | €24,160 | = | 0.0% |
| Current assets | 29/58 | €409,487 | €421,097 | +€11,610 | +2.8% |
| Stocks and contracts in progress | 3 | €65,847 | €69,505 | +€3,658 | +5.6% |
| Stocks | 30/36 | €65,847 | €69,505 | +€3,658 | +5.6% |
| Amounts receivable within one year | 40/41 | €138,463 | €168,959 | +€30,496 | +22.0% |
| Trade receivables | 40 | €135,995 | €168,009 | +€32,014 | +23.5% |
| Other amounts receivable | 41 | €2,468 | €950 | -€1,518 | -61.5% |
| Cash at bank and in hand | 54/58 | €205,178 | €182,633 | -€22,545 | -11.0% |
| Total equity and liabilities | 10/49 | €451,450 | €500,884 | +€49,434 | +11.0% |
| Equity | 10/15 | €218,709 | €277,399 | +€58,690 | +26.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €80,991 | €139,680 | +€58,690 | +72.5% |
| Distributable reserves | 133 | €80,991 | €139,680 | +€58,690 | +72.5% |
| Profit (loss) carried forward | 14 | €119,118 | €119,118 | = | 0.0% |
| Amounts payable | 17/49 | €232,741 | €223,485 | -€9,256 | -4.0% |
| Amounts payable after more than one year | 17 | €2,521 | - | -€2,521 | |
| Financial debts | 170/4 | €2,521 | - | -€2,521 | |
| Amounts payable within one year | 42/48 | €229,815 | €223,485 | -€6,330 | -2.8% |
| Current portion of amounts payable after more than one year | 42 | €16,282 | €2,521 | -€13,761 | -84.5% |
| Trade debts | 44 | €135,526 | €136,073 | +€547 | +0.4% |
| Suppliers | 440/4 | €135,526 | €136,073 | +€547 | +0.4% |
| Taxes, remuneration and social security | 45 | €69,409 | €77,891 | +€8,482 | +12.2% |
| Taxes | 450/3 | €12,498 | €32,020 | +€19,522 | +156% |
| Remuneration and social security | 454/9 | €56,911 | €45,871 | -€11,040 | -19.4% |
| Other amounts payable | 47/48 | €8,598 | €7,000 | -€1,598 | -18.6% |
| Accrued charges and deferred income | 492/3 | €404 | - | -€404 | |
| Remuneration, social security and pensions | 62 | €267,971 | €256,468 | -€11,503 | -4.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,005 | €14,424 | +€5,419 | +60.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,009 | -€2,742 | -€3,751 | |
| Other operating charges | 640/8 | €3,255 | €3,356 | +€101 | +3.1% |
| Gross operating margin | 9900 | €323,854 | €356,083 | +€32,228 | +10.0% |
| Operating profit (loss) | 9901 | €42,615 | €84,577 | +€41,962 | +98.5% |
| Financial income | 75/76B | €3,799 | €5,136 | +€1,338 | +35.2% |
| Recurring financial income | 75 | €3,799 | €5,136 | +€1,338 | +35.2% |
| Financial charges | 65/66B | €1,885 | €2,136 | +€251 | +13.3% |
| Recurring financial charges | 65 | €1,885 | €2,136 | +€251 | +13.3% |
| Profit (loss) for the period before taxes | 9903 | €44,528 | €87,577 | +€43,049 | +96.7% |
| Income taxes | 67/77 | €15,441 | €28,887 | +€13,446 | +87.1% |
| Profit (loss) for the period | 9904 | €29,087 | €58,690 | +€29,603 | +102% |
| Profit (loss) for the period to be appropriated | 9905 | €29,087 | €58,690 | +€29,603 | +102% |
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 23 October 2026 via checked.be.