amici di bici: what changed
What changed
amici di bici
NACE 47.632, Retail sale of bicycles
filed annual accounts (NBB)
Net result for the year
-€7,243
2023 · -€18,442+€11,200
Equity
-€3,120
2023 · €4,123-€7,243
Cash
€17,091
2023 · €10,025+€7,066
Balance sheet total
€875,627
2023 · €946,607-€70,980
Largest movements
Assets
- Stocks and contracts -€67,613
down €67,613 (-20.4%), from €331,821 to €264,208
- Tangible fixed assets -€20,110
down €20,110 (-5.4%), from €374,586 to €354,476
of which Land and buildings: -€18,838
Equity and liabilities
- Debts after one year -€56,621
down €56,621 (-11.9%), from €474,142 to €417,521
- Trade debts -€20,559
down €20,559 (-11.7%), from €175,910 to €155,352
Income statement
- Gross operating margin -€47,083
down €47,083 (-43.9%), from €107,300 to €60,217
- Financial charges +€11,610
up €11,610 (+59.3%), from €19,563 to €31,172
- Staff costs +€4,974
up €4,974 (+30.2%), from €16,464 to €21,438
- Financial income +€4,091
up €4,091 (+80.4%), from €5,091 to €9,181
- Other operating charges -€1,440
down €1,440 (-46.5%), from €3,097 to €1,656
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2023
-€18,442
Gross operating margin
-€47,083
Staff costs
-€4,974
Depreciation
+€486
Other operating charges
+€1,440
Other operating items
+€68,850
Financial income
+€4,091
Financial charges
-€11,610
Result 2024
-€7,243
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€64,644
Investment
-€2,264
Financing
-€55,314
Cash 2023
€10,025
From operations (derived)
+€64,644
Net result for the year
-€7,243
Depreciation
+€22,374
Stocks and contracts
+€67,613
Receivables within one year
-€8,955
Deferred charges and accrued income
-€721
Trade debts
-€20,559
Tax, wage and social debts
+€3,224
Advances received
+€1,410
Other debts
+€542
Accrued charges and deferred income
+€6,960
Investment (derived)
-€2,264
Investment in fixed assets (net)
-€2,264
Financing
-€55,314
Debts after one year
-€56,621
Current portion of long-term debt
+€1,360
Short-term financial debts
-€53
Cash 2024
€17,091
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €946,607 | €875,627 | -€70,980 | -7.5% |
| Fixed assets | 21/28 | €374,586 | €354,476 | -€20,110 | -5.4% |
| Tangible fixed assets | 22/27 | €374,586 | €354,476 | -€20,110 | -5.4% |
| Land and buildings | 22 | €353,652 | €334,814 | -€18,838 | -5.3% |
| Plant, machinery and equipment | 23 | €3,122 | €1,679 | -€1,443 | -46.2% |
| Furniture and vehicles | 24 | - | €2,153 | +€2,153 | |
| Other tangible fixed assets | 26 | €17,811 | €15,830 | -€1,981 | -11.1% |
| Current assets | 29/58 | €572,021 | €521,151 | -€50,871 | -8.9% |
| Stocks and contracts in progress | 3 | €331,821 | €264,208 | -€67,613 | -20.4% |
| Stocks | 30/36 | €331,821 | €264,208 | -€67,613 | -20.4% |
| Amounts receivable within one year | 40/41 | €228,534 | €237,489 | +€8,955 | +3.9% |
| Trade receivables | 40 | €228,513 | €237,315 | +€8,802 | +3.9% |
| Other amounts receivable | 41 | €21 | €174 | +€153 | +714% |
| Cash at bank and in hand | 54/58 | €10,025 | €17,091 | +€7,066 | +70.5% |
| Deferred charges and accrued income | 490/1 | €1,641 | €2,363 | +€721 | +44.0% |
| Total equity and liabilities | 10/49 | €946,607 | €875,627 | -€70,980 | -7.5% |
| Equity | 10/15 | €4,123 | -€3,120 | -€7,243 | |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€45,877 | -€53,120 | -€7,243 | -15.8% |
| Amounts payable | 17/49 | €942,484 | €878,747 | -€63,738 | -6.8% |
| Amounts payable after more than one year | 17 | €474,142 | €417,521 | -€56,621 | -11.9% |
| Financial debts | 170/4 | €474,142 | €417,521 | -€56,621 | -11.9% |
| Amounts payable within one year | 42/48 | €468,071 | €453,995 | -€14,077 | -3.0% |
| Current portion of amounts payable after more than one year | 42 | €45,255 | €46,615 | +€1,360 | +3.0% |
| Financial debts | 43 | €125,053 | €125,000 | -€53 | 0.0% |
| Credit institutions | 430/8 | €125,000 | €125,000 | = | 0.0% |
| Other loans | 439 | €53 | - | -€53 | |
| Trade debts | 44 | €175,910 | €155,352 | -€20,559 | -11.7% |
| Suppliers | 440/4 | €175,910 | €155,352 | -€20,559 | -11.7% |
| Advances received on contracts in progress | 46 | €600 | €2,010 | +€1,410 | +235% |
| Taxes, remuneration and social security | 45 | €21,515 | €24,739 | +€3,224 | +15.0% |
| Taxes | 450/3 | €20,606 | €23,095 | +€2,489 | +12.1% |
| Remuneration and social security | 454/9 | €909 | €1,644 | +€735 | +80.9% |
| Other amounts payable | 47/48 | €99,738 | €100,279 | +€542 | +0.5% |
| Accrued charges and deferred income | 492/3 | €271 | €7,231 | +€6,960 | +2,568% |
| Remuneration, social security and pensions | 62 | €16,464 | €21,438 | +€4,974 | +30.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,860 | €22,374 | -€486 | -2.1% |
| Other operating charges | 640/8 | €3,097 | €1,656 | -€1,440 | -46.5% |
| Non-recurring operating charges | 66A | €68,850 | - | -€68,850 | |
| Gross operating margin | 9900 | €107,300 | €60,217 | -€47,083 | -43.9% |
| Operating profit (loss) | 9901 | -€3,970 | €14,748 | +€18,718 | |
| Financial income | 75/76B | €5,091 | €9,181 | +€4,091 | +80.4% |
| Recurring financial income | 75 | €5,091 | €9,181 | +€4,091 | +80.4% |
| Financial charges | 65/66B | €19,563 | €31,172 | +€11,610 | +59.3% |
| Recurring financial charges | 65 | €19,563 | €31,172 | +€11,610 | +59.3% |
| Profit (loss) for the period before taxes | 9903 | -€18,442 | -€7,243 | +€11,200 | +60.7% |
| Profit (loss) for the period | 9904 | -€18,442 | -€7,243 | +€11,200 | +60.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,442 | -€7,243 | +€11,200 | +60.7% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.