BB 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.
BB BIKES
Largest movements
- Tangible fixed assets +€72,189
up €72,189 (+42.4%), from €170,165 to €242,354
of which Land and buildings: +€80,000
- Cash -€5,800
down €5,800 (-20.3%), from €28,542 to €22,742
mainly Investment in fixed assets (net) (-€154,519) and Tax, wage and social debts (-€31,695)
- Debts after one year +€48,632
up €48,632 (+86.3%), from €56,335 to €104,967
- Tax, wage and social debts -€31,695
down €31,695 (-69.8%), from €45,400 to €13,705
of which Remuneration and social security: -€33,231
- Other debts +€31,199
new in 2025: €31,199
- Reserves +€17,950
up €17,950 (+22.4%), from €80,093 to €98,043
- Gross operating margin +€21,169
up €21,169 (+15.5%), from €136,487 to €157,656
- Other operating charges +€10,561
up €10,561 (+255.1%), from €4,140 to €14,701
- Staff costs +€3,500
up €3,500 (+11.8%), from €29,618 to €33,118
- Taxes -€3,084
down €3,084 (-38.9%), from €7,918 to €4,834
- Financial charges +€2,903
up €2,903 (+159.4%), from €1,821 to €4,724
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 | €199,353 | €266,480 | +€67,127 | +33.7% |
| Fixed assets | 21/28 | €170,165 | €242,354 | +€72,189 | +42.4% |
| Tangible fixed assets | 22/27 | €170,165 | €242,354 | +€72,189 | +42.4% |
| Land and buildings | 22 | - | €80,000 | +€80,000 | |
| Plant, machinery and equipment | 23 | €59,547 | €38,807 | -€20,740 | -34.8% |
| Furniture and vehicles | 24 | €110,618 | €123,547 | +€12,929 | +11.7% |
| Current assets | 29/58 | €29,188 | €24,126 | -€5,062 | -17.3% |
| Amounts receivable within one year | 40/41 | - | €1,384 | +€1,384 | |
| Other amounts receivable | 41 | - | €1,384 | +€1,384 | |
| Cash at bank and in hand | 54/58 | €28,542 | €22,742 | -€5,800 | -20.3% |
| Deferred charges and accrued income | 490/1 | €646 | - | -€646 | |
| Total equity and liabilities | 10/49 | €199,353 | €266,480 | +€67,127 | +33.7% |
| Equity | 10/15 | €81,293 | €99,243 | +€17,950 | +22.1% |
| Contributions | 10/11 | €1,200 | €1,200 | = | 0.0% |
| Reserves | 13 | €80,093 | €98,043 | +€17,950 | +22.4% |
| Distributable reserves | 133 | €80,093 | €98,043 | +€17,950 | +22.4% |
| Amounts payable | 17/49 | €118,060 | €167,237 | +€49,177 | +41.7% |
| Amounts payable after more than one year | 17 | €56,335 | €104,967 | +€48,632 | +86.3% |
| Financial debts | 170/4 | €56,335 | €104,967 | +€48,632 | +86.3% |
| Amounts payable within one year | 42/48 | €61,725 | €62,270 | +€545 | +0.9% |
| Current portion of amounts payable after more than one year | 42 | €12,112 | €12,704 | +€592 | +4.9% |
| Trade debts | 44 | €4,213 | €4,662 | +€449 | +10.7% |
| Suppliers | 440/4 | €4,213 | €4,662 | +€449 | +10.7% |
| Taxes, remuneration and social security | 45 | €45,400 | €13,705 | -€31,695 | -69.8% |
| Taxes | 450/3 | €12,169 | €13,705 | +€1,536 | +12.6% |
| Remuneration and social security | 454/9 | €33,231 | - | -€33,231 | |
| Other amounts payable | 47/48 | - | €31,199 | +€31,199 | |
| Remuneration, social security and pensions | 62 | €29,618 | €33,118 | +€3,500 | +11.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €80,803 | €82,330 | +€1,527 | +1.9% |
| Other operating charges | 640/8 | €4,140 | €14,701 | +€10,561 | +255.1% |
| Gross operating margin | 9900 | €136,487 | €157,656 | +€21,169 | +15.5% |
| Operating profit (loss) | 9901 | €21,926 | €27,507 | +€5,581 | +25.5% |
| Financial charges | 65/66B | €1,821 | €4,724 | +€2,903 | +159.4% |
| Recurring financial charges | 65 | €1,821 | €4,724 | +€2,903 | +159.4% |
| Profit (loss) for the period before taxes | 9903 | €20,105 | €22,783 | +€2,678 | +13.3% |
| Income taxes | 67/77 | €7,918 | €4,834 | -€3,084 | -38.9% |
| Profit (loss) for the period | 9904 | €12,187 | €17,949 | +€5,762 | +47.3% |
| Profit (loss) for the period to be appropriated | 9905 | €12,187 | €17,949 | +€5,762 | +47.3% |
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 11 October 2026 via checked.be.