ACTION BIKE: 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.
ACTION BIKE
Largest movements
- Stocks and contracts -€15,402
down €15,402 (-17.3%), from €89,074 to €73,672
- Cash -€8,983
down €8,983 (-20.6%), from €43,654 to €34,671
mainly Debts after one year (-€18,561) and Net result for the year (-€12,699)
- Tangible fixed assets -€6,693
down €6,693 (-3.7%), from €179,420 to €172,727
of which Land and buildings: -€6,440
- Debts after one year -€18,561
down €18,561 (-25.1%), from €74,018 to €55,457
- Profit (loss) carried forward -€12,699
down €12,699, from €1,934 to -€10,765
- Gross operating margin +€15,545
up €15,545 (+98.1%), from -€15,839 to -€294
- Depreciation -€4,533
down €4,533 (-40.4%), from €11,226 to €6,693
- Financial charges -€421
down €421 (-11.8%), from €3,553 to €3,132
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 | €315,227 | €284,847 | -€30,380 | -9.6% |
| Fixed assets | 21/28 | €179,420 | €172,727 | -€6,693 | -3.7% |
| Tangible fixed assets | 22/27 | €179,420 | €172,727 | -€6,693 | -3.7% |
| Land and buildings | 22 | €179,167 | €172,727 | -€6,440 | -3.6% |
| Furniture and vehicles | 24 | €145 | - | -€145 | |
| Other tangible fixed assets | 26 | €108 | - | -€108 | |
| Current assets | 29/58 | €135,807 | €112,120 | -€23,687 | -17.4% |
| Stocks and contracts in progress | 3 | €89,074 | €73,672 | -€15,402 | -17.3% |
| Stocks | 30/36 | €89,074 | €73,672 | -€15,402 | -17.3% |
| Amounts receivable within one year | 40/41 | €2,591 | €3,047 | +€456 | +17.6% |
| Trade receivables | 40 | €91 | - | -€91 | |
| Other amounts receivable | 41 | €2,500 | €3,047 | +€547 | +21.9% |
| Cash at bank and in hand | 54/58 | €43,654 | €34,671 | -€8,983 | -20.6% |
| Deferred charges and accrued income | 490/1 | €488 | €730 | +€242 | +49.6% |
| Total equity and liabilities | 10/49 | €315,227 | €284,847 | -€30,380 | -9.6% |
| Equity | 10/15 | €147,173 | €134,474 | -€12,699 | -8.6% |
| Contributions | 10/11 | €8,139 | €8,139 | = | 0.0% |
| Reserves | 13 | €137,100 | €137,100 | = | 0.0% |
| Distributable reserves | 133 | €137,100 | €137,100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,934 | -€10,765 | -€12,699 | |
| Amounts payable | 17/49 | €168,054 | €150,373 | -€17,681 | -10.5% |
| Amounts payable after more than one year | 17 | €74,018 | €55,457 | -€18,561 | -25.1% |
| Financial debts | 170/4 | €74,018 | €55,457 | -€18,561 | -25.1% |
| Amounts payable within one year | 42/48 | €94,036 | €94,916 | +€880 | +0.9% |
| Current portion of amounts payable after more than one year | 42 | €18,058 | €18,562 | +€504 | +2.8% |
| Trade debts | 44 | €246 | €88 | -€158 | -64.2% |
| Suppliers | 440/4 | €246 | €88 | -€158 | -64.2% |
| Taxes, remuneration and social security | 45 | €2,602 | €3,114 | +€512 | +19.7% |
| Taxes | 450/3 | €2,602 | €3,114 | +€512 | +19.7% |
| Other amounts payable | 47/48 | €73,130 | €73,152 | +€22 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,226 | €6,693 | -€4,533 | -40.4% |
| Other operating charges | 640/8 | €2,501 | €2,580 | +€79 | +3.2% |
| Gross operating margin | 9900 | -€15,839 | -€294 | +€15,545 | +98.1% |
| Operating profit (loss) | 9901 | -€29,566 | -€9,567 | +€19,999 | +67.6% |
| Financial charges | 65/66B | €3,553 | €3,132 | -€421 | -11.8% |
| Recurring financial charges | 65 | €3,553 | €3,132 | -€421 | -11.8% |
| Profit (loss) for the period before taxes | 9903 | -€33,119 | -€12,699 | +€20,420 | +61.7% |
| Profit (loss) for the period | 9904 | -€33,119 | -€12,699 | +€20,420 | +61.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€33,119 | -€12,699 | +€20,420 | +61.7% |
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.