2wheelsshop: 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.
2wheelsshop
Largest movements
- Receivables within one year +€20,442
up €20,442 (+3,839%), from €532 to €20,974
- Cash -€16,329
down €16,329 (-76.8%), from €21,252 to €4,923
mainly Net result for the year (-€34,439) and Receivables within one year (-€20,442)
- Intangible fixed assets -€6,000
down €6,000 (-26.6%), from €22,599 to €16,599
- Tangible fixed assets -€2,334
down €2,334 (-9.4%), from €24,836 to €22,502
of which Furniture and vehicles: -€1,637
- Deferred charges and accrued income -€1,369
no longer reported in 2025 (was €1,369)
- Profit (loss) carried forward -€34,439
down €34,439, from €1,300 to -€33,139
- Tax, wage and social debts +€30,784
up €30,784 (+376%), from €8,178 to €38,963
of which Taxes: +€27,122
- Accrued charges and deferred income +€23,541
up €23,541 (+315%), from €7,484 to €31,025
- Trade debts -€16,564
down €16,564 (-94.9%), from €17,459 to €894
- Debts after one year -€7,202
down €7,202 (-28.8%), from €25,000 to €17,798
- Staff costs +€47,071
up €47,071 (+773%), from €6,089 to €53,159
- Gross operating margin +€31,928
up €31,928 (+156%), from €20,438 to €52,367
- Depreciation +€6,585
up €6,585 (+80.8%), from €8,154 to €14,739
- Other operating charges -€1,978
down €1,978 (-50.3%), from €3,931 to €1,953
- Taxes +€1,757
new in 2025: €1,757
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 | €81,787 | €76,896 | -€4,891 | -6.0% |
| Fixed assets | 21/28 | €47,434 | €39,101 | -€8,334 | -17.6% |
| Intangible fixed assets | 21 | €22,599 | €16,599 | -€6,000 | -26.6% |
| Tangible fixed assets | 22/27 | €24,836 | €22,502 | -€2,334 | -9.4% |
| Furniture and vehicles | 24 | €22,078 | €20,441 | -€1,637 | -7.4% |
| Other tangible fixed assets | 26 | €2,757 | €2,061 | -€696 | -25.2% |
| Current assets | 29/58 | €34,353 | €37,796 | +€3,443 | +10.0% |
| Stocks and contracts in progress | 3 | €11,200 | €11,899 | +€699 | +6.2% |
| Stocks | 30/36 | €11,200 | €11,899 | +€699 | +6.2% |
| Amounts receivable within one year | 40/41 | €532 | €20,974 | +€20,442 | +3,839% |
| Trade receivables | 40 | €532 | €20,974 | +€20,442 | +3,839% |
| Cash at bank and in hand | 54/58 | €21,252 | €4,923 | -€16,329 | -76.8% |
| Deferred charges and accrued income | 490/1 | €1,369 | - | -€1,369 | |
| Total equity and liabilities | 10/49 | €81,787 | €76,896 | -€4,891 | -6.0% |
| Equity | 10/15 | €21,300 | -€13,139 | -€34,439 | |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,300 | -€33,139 | -€34,439 | |
| Amounts payable | 17/49 | €60,488 | €90,035 | +€29,547 | +48.8% |
| Amounts payable after more than one year | 17 | €25,000 | €17,798 | -€7,202 | -28.8% |
| Financial debts | 170/4 | €25,000 | €17,798 | -€7,202 | -28.8% |
| Amounts payable within one year | 42/48 | €28,003 | €41,211 | +€13,208 | +47.2% |
| Trade debts | 44 | €17,459 | €894 | -€16,564 | -94.9% |
| Suppliers | 440/4 | €17,459 | €894 | -€16,564 | -94.9% |
| Taxes, remuneration and social security | 45 | €8,178 | €38,963 | +€30,784 | +376% |
| Taxes | 450/3 | €7,058 | €34,181 | +€27,122 | +384% |
| Remuneration and social security | 454/9 | €1,120 | €4,782 | +€3,662 | +327% |
| Other amounts payable | 47/48 | €2,367 | €1,355 | -€1,012 | -42.8% |
| Accrued charges and deferred income | 492/3 | €7,484 | €31,025 | +€23,541 | +315% |
| Remuneration, social security and pensions | 62 | €6,089 | €53,159 | +€47,071 | +773% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,154 | €14,739 | +€6,585 | +80.8% |
| Other operating charges | 640/8 | €3,931 | €1,953 | -€1,978 | -50.3% |
| Non-recurring operating charges | 66A | - | €12,821 | +€12,821 | |
| Gross operating margin | 9900 | €20,438 | €52,367 | +€31,928 | +156% |
| Operating profit (loss) | 9901 | €2,265 | -€30,306 | -€32,571 | |
| Financial income | 75/76B | - | €69 | +€69 | |
| Recurring financial income | 75 | - | €69 | +€69 | |
| Financial charges | 65/66B | €965 | €2,444 | +€1,479 | +153% |
| Recurring financial charges | 65 | €965 | €2,444 | +€1,479 | +153% |
| Profit (loss) for the period before taxes | 9903 | €1,300 | -€32,681 | -€33,981 | |
| Income taxes | 67/77 | - | €1,757 | +€1,757 | |
| Profit (loss) for the period | 9904 | €1,300 | -€34,439 | -€35,738 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,300 | -€34,439 | -€35,738 |
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 24 October 2026 via checked.be.