2M BIKES: 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.
2M BIKES
Largest movements
- Cash -€39,733
down €39,733 (-23.1%), from €171,912 to €132,179
mainly Contributions, distributions and other (-€157,807) and Trade debts (-€5,156)
- Receivables within one year -€15,161
down €15,161 (-28.7%), from €52,767 to €37,606
of which Trade receivables: -€15,163
- Contributions -€130,000
down €130,000 (-86.7%), from €150,000 to €20,000
- Other debts +€80,000
new in 2025: €80,000
- Trade debts -€5,156
down €5,156 (-19.7%), from €26,132 to €20,977
- Turnover -€90,945
no longer reported in 2025 (was €90,945)
- Purchases and services -€71,977
no longer reported in 2025 (was €71,977)
- Gross operating margin +€19,414
up €19,414 (+102.4%), from €18,968 to €38,381
- Taxes +€5,099
up €5,099 (+114.6%), from €4,449 to €9,548
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.
Cash bridge derived
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 | €224,679 | €169,786 | -€54,894 | -24.4% |
| Fixed assets | 21/28 | - | €0 | = | |
| Tangible fixed assets | 22/27 | - | €0 | = | |
| Furniture and vehicles | 24 | - | €0 | = | |
| Current assets | 29/58 | €224,679 | €169,786 | -€54,894 | -24.4% |
| Amounts receivable within one year | 40/41 | €52,767 | €37,606 | -€15,161 | -28.7% |
| Trade receivables | 40 | €52,767 | €37,604 | -€15,163 | -28.7% |
| Other amounts receivable | 41 | - | €3 | +€3 | |
| Cash at bank and in hand | 54/58 | €171,912 | €132,179 | -€39,733 | -23.1% |
| Total equity and liabilities | 10/49 | €224,679 | €169,786 | -€54,894 | -24.4% |
| Equity | 10/15 | €187,061 | €57,450 | -€129,611 | -69.3% |
| Contributions | 10/11 | €150,000 | €20,000 | -€130,000 | -86.7% |
| Profit (loss) carried forward | 14 | €37,061 | €37,450 | +€389 | +1.1% |
| Amounts payable | 17/49 | €37,618 | €112,335 | +€74,717 | +198.6% |
| Amounts payable within one year | 42/48 | €31,418 | €106,135 | +€74,717 | +237.8% |
| Trade debts | 44 | €26,132 | €20,977 | -€5,156 | -19.7% |
| Suppliers | 440/4 | €26,132 | €20,977 | -€5,156 | -19.7% |
| Taxes, remuneration and social security | 45 | €5,286 | €5,159 | -€127 | -2.4% |
| Taxes | 450/3 | €5,286 | €5,159 | -€127 | -2.4% |
| Other amounts payable | 47/48 | - | €80,000 | +€80,000 | |
| Accrued charges and deferred income | 492/3 | €6,200 | €6,200 | = | 0.0% |
| Turnover | 70 | €90,945 | - | -€90,945 | |
| Goods, raw materials, services and sundry goods | 60/61 | €71,977 | - | -€71,977 | |
| Remuneration, social security and pensions | 62 | - | €400 | +€400 | |
| Other operating charges | 640/8 | €348 | - | -€348 | |
| Gross operating margin | 9900 | €18,968 | €38,381 | +€19,414 | +102.4% |
| Operating profit (loss) | 9901 | €18,620 | €37,982 | +€19,361 | +104.0% |
| Financial charges | 65/66B | €137 | €238 | +€100 | +73.2% |
| Recurring financial charges | 65 | €137 | €238 | +€100 | +73.2% |
| Profit (loss) for the period before taxes | 9903 | €18,483 | €37,744 | +€19,261 | +104.2% |
| Income taxes | 67/77 | €4,449 | €9,548 | +€5,099 | +114.6% |
| Profit (loss) for the period | 9904 | €14,034 | €28,196 | +€14,162 | +100.9% |
| Profit (loss) for the period to be appropriated | 9905 | €14,034 | €28,196 | +€14,162 | +100.9% |
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 9 October 2026 via checked.be.