BBIKES: what changed
Two fiscal 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.
BBIKES
Largest movements
- Receivables within one year +€11,848
up €11,848 (+33.1%), from €35,750 to €47,597
of which Trade receivables: +€11,897
- Stocks and contracts +€10,974
up €10,974 (+5.0%), from €219,001 to €229,975
- Cash +€6,888
up €6,888 (+15101.1%), from €46 to €6,933
mainly Trade debts (+€29,699) and Other debts (+€25,018)
- Trade debts +€29,699
up €29,699 (+52.0%), from €57,104 to €86,803
- Other debts +€25,018
up €25,018 (+54.8%), from €45,676 to €70,695
- Profit (loss) carried forward -€9,018
down €9,018 (-10.8%), from €83,805 to €74,787
- Current portion of long-term debt -€7,873
down €7,873 (-62.7%), from €12,560 to €4,687
- Debts after one year -€4,687
down €4,687 (-26.5%), from €17,669 to €12,982
- Staff costs -€6,814
down €6,814 (-14.0%), from €48,679 to €41,865
- Taxes +€4,379
up €4,379 (+341.8%), from €1,281 to €5,660
- Gross operating margin -€3,040
down €3,040 (-3.8%), from €80,579 to €77,539
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 | €289,088 | €313,845 | +€24,756 | +8.6% |
| Fixed assets | 21/28 | €29,264 | €26,490 | -€2,775 | -9.5% |
| Tangible fixed assets | 22/27 | €29,264 | €26,490 | -€2,775 | -9.5% |
| Plant, machinery and equipment | 23 | €120 | - | -€120 | |
| Furniture and vehicles | 24 | - | €2,200 | +€2,200 | |
| Other tangible fixed assets | 26 | €29,144 | €24,289 | -€4,855 | -16.7% |
| Current assets | 29/58 | €259,824 | €287,355 | +€27,531 | +10.6% |
| Stocks and contracts in progress | 3 | €219,001 | €229,975 | +€10,974 | +5.0% |
| Stocks | 30/36 | €219,001 | €229,975 | +€10,974 | +5.0% |
| Amounts receivable within one year | 40/41 | €35,750 | €47,597 | +€11,848 | +33.1% |
| Trade receivables | 40 | €35,700 | €47,597 | +€11,897 | +33.3% |
| Other amounts receivable | 41 | €49 | - | -€49 | |
| Cash at bank and in hand | 54/58 | €46 | €6,933 | +€6,888 | +15101.1% |
| Deferred charges and accrued income | 490/1 | €5,028 | €2,849 | -€2,179 | -43.3% |
| Total equity and liabilities | 10/49 | €289,088 | €313,845 | +€24,756 | +8.6% |
| Equity | 10/15 | €124,627 | €115,609 | -€9,018 | -7.2% |
| Contributions | 10/11 | €40,822 | €40,822 | = | 0.0% |
| Profit (loss) carried forward | 14 | €83,805 | €74,787 | -€9,018 | -10.8% |
| Amounts payable | 17/49 | €164,461 | €198,236 | +€33,774 | +20.5% |
| Amounts payable after more than one year | 17 | €17,669 | €12,982 | -€4,687 | -26.5% |
| Financial debts | 170/4 | €17,669 | €12,982 | -€4,687 | -26.5% |
| Amounts payable within one year | 42/48 | €146,730 | €185,220 | +€38,490 | +26.2% |
| Current portion of amounts payable after more than one year | 42 | €12,560 | €4,687 | -€7,873 | -62.7% |
| Financial debts | 43 | €4,650 | - | -€4,650 | |
| Credit institutions | 430/8 | €4,650 | - | -€4,650 | |
| Trade debts | 44 | €57,104 | €86,803 | +€29,699 | +52.0% |
| Suppliers | 440/4 | €57,104 | €86,803 | +€29,699 | +52.0% |
| Taxes, remuneration and social security | 45 | €26,741 | €23,035 | -€3,705 | -13.9% |
| Taxes | 450/3 | €19,445 | €16,238 | -€3,207 | -16.5% |
| Remuneration and social security | 454/9 | €7,295 | €6,798 | -€498 | -6.8% |
| Other amounts payable | 47/48 | €45,676 | €70,695 | +€25,018 | +54.8% |
| Accrued charges and deferred income | 492/3 | €62 | €33 | -€29 | -46.5% |
| Remuneration, social security and pensions | 62 | €48,679 | €41,865 | -€6,814 | -14.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,413 | €5,940 | +€527 | +9.7% |
| Other operating charges | 640/8 | €1,188 | €1,016 | -€172 | -14.5% |
| Gross operating margin | 9900 | €80,579 | €77,539 | -€3,040 | -3.8% |
| Operating profit (loss) | 9901 | €25,299 | €28,718 | +€3,419 | +13.5% |
| Financial income | 75/76B | €1,046 | €1,061 | +€15 | +1.5% |
| Recurring financial income | 75 | €1,046 | €1,061 | +€15 | +1.5% |
| Financial charges | 65/66B | €3,054 | €3,137 | +€83 | +2.7% |
| Recurring financial charges | 65 | €3,054 | €3,137 | +€83 | +2.7% |
| Profit (loss) for the period before taxes | 9903 | €23,291 | €26,643 | +€3,351 | +14.4% |
| Income taxes | 67/77 | €1,281 | €5,660 | +€4,379 | +341.8% |
| Profit (loss) for the period | 9904 | €22,010 | €20,982 | -€1,028 | -4.7% |
| Profit (loss) for the period to be appropriated | 9905 | €22,010 | €20,982 | -€1,028 | -4.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.