B-Ride: 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.
B-Ride
Largest movements
- Tangible fixed assets -€6,870
down €6,870 (-38.6%), from €17,793 to €10,923
of which Furniture and vehicles: -€6,808
- Receivables within one year -€4,078
down €4,078 (-98.4%), from €4,145 to €66
of which Trade receivables: -€3,767
- Profit (loss) carried forward -€30,281
down €30,281 (-57.5%), from -€52,663 to -€82,944
- Other debts +€16,767
up €16,767 (+38.5%), from €43,604 to €60,371
- Advances received +€1,528
new in 2025: €1,528
- Short-term financial debts +€920
up €920 (+11.9%), from €7,749 to €8,669
- Gross operating margin -€6,122
down €6,122 (-26.8%), from €22,812 to €16,690
- Depreciation +€2,268
up €2,268 (+43.5%), from €5,209 to €7,477
- Other operating charges +€774
up €774 (+69.2%), from €1,119 to €1,893
- Financial charges +€532
up €532 (+38.9%), from €1,366 to €1,898
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €28,323 | €17,267 | -€11,056 | -39.0% |
| Fixed assets | 21/28 | €17,793 | €10,923 | -€6,870 | -38.6% |
| Tangible fixed assets | 22/27 | €17,793 | €10,923 | -€6,870 | -38.6% |
| Plant, machinery and equipment | 23 | €305 | €242 | -€63 | -20.5% |
| Furniture and vehicles | 24 | €17,488 | €10,680 | -€6,808 | -38.9% |
| Current assets | 29/58 | €10,530 | €6,344 | -€4,186 | -39.8% |
| Stocks and contracts in progress | 3 | €6,174 | €6,174 | = | 0.0% |
| Stocks | 30/36 | €6,174 | €6,174 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €4,145 | €66 | -€4,078 | -98.4% |
| Trade receivables | 40 | €3,767 | €0 | -€3,767 | -100% |
| Other amounts receivable | 41 | €378 | €66 | -€311 | -82.4% |
| Deferred charges and accrued income | 490/1 | €212 | €104 | -€108 | -50.9% |
| Total equity and liabilities | 10/49 | €28,323 | €17,267 | -€11,056 | -39.0% |
| Equity | 10/15 | -€37,663 | -€67,944 | -€30,281 | -80.4% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€52,663 | -€82,944 | -€30,281 | -57.5% |
| Amounts payable | 17/49 | €65,985 | €85,211 | +€19,225 | +29.1% |
| Amounts payable within one year | 42/48 | €65,985 | €85,211 | +€19,225 | +29.1% |
| Financial debts | 43 | €7,749 | €8,669 | +€920 | +11.9% |
| Credit institutions | 430/8 | €7,749 | €8,669 | +€920 | +11.9% |
| Trade debts | 44 | €7,646 | €7,589 | -€57 | -0.7% |
| Suppliers | 440/4 | €7,646 | €7,589 | -€57 | -0.7% |
| Advances received on contracts in progress | 46 | - | €1,528 | +€1,528 | |
| Taxes, remuneration and social security | 45 | €6,987 | €7,054 | +€66 | +1.0% |
| Taxes | 450/3 | €929 | €836 | -€93 | -10.0% |
| Remuneration and social security | 454/9 | €6,058 | €6,218 | +€160 | +2.6% |
| Other amounts payable | 47/48 | €43,604 | €60,371 | +€16,767 | +38.5% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €35,883 | €35,703 | -€180 | -0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,209 | €7,477 | +€2,268 | +43.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €1,119 | €1,893 | +€774 | +69.2% |
| Gross operating margin | 9900 | €22,812 | €16,690 | -€6,122 | -26.8% |
| Operating profit (loss) | 9901 | -€19,398 | -€28,383 | -€8,985 | -46.3% |
| Financial income | 75/76B | €63 | €0 | -€63 | -100% |
| Recurring financial income | 75 | €63 | €0 | -€63 | -100% |
| Financial charges | 65/66B | €1,366 | €1,898 | +€532 | +38.9% |
| Recurring financial charges | 65 | €1,366 | €1,898 | +€532 | +38.9% |
| Profit (loss) for the period before taxes | 9903 | -€20,701 | -€30,281 | -€9,580 | -46.3% |
| Profit (loss) for the period | 9904 | -€20,701 | -€30,281 | -€9,580 | -46.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,701 | -€30,281 | -€9,580 | -46.3% |
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 28 October 2026 via checked.be.