BCKlet: 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.
What changed
BCKlet
NACE 47.632, Retail sale of bicycles
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€4,027
2024 · €4,286-€8,313
Equity
€121,947
2024 · €125,974-€4,027
Cash
€1,666
2024 · -+€1,666
Balance sheet total
€746,759
2024 · €739,799+€6,960
Largest movements
Assets
- Tangible fixed assets +€20,934
up €20,934 (+7.4%), from €282,656 to €303,590
of which Furniture and vehicles: +€40,553
- Receivables after one year -€19,793
no longer reported in 2025 (was €19,793)
- Stocks and contracts +€11,467
up €11,467 (+3.0%), from €384,328 to €395,795
Equity and liabilities
- Debts after one year +€25,535
up €25,535 (+6.6%), from €388,933 to €414,468
- Trade debts -€9,222
down €9,222 (-6.2%), from €149,529 to €140,307
Income statement
- Gross operating margin -€16,502
down €16,502 (-13.3%), from €124,217 to €107,714
- Depreciation -€7,414
down €7,414 (-14.5%), from €51,188 to €43,774
- Staff costs +€2,134
up €2,134 (+5.0%), from €42,464 to €44,597
- Financial charges -€1,866
down €1,866 (-7.8%), from €23,983 to €22,117
- Taxes -€1,475
down €1,475 (-89.7%), from €1,644 to €169
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.
Result 2024
€4,286
Gross operating margin
-€16,502
Staff costs
-€2,134
Depreciation
+€7,414
Other operating charges
-€25
Financial income
-€408
Financial charges
+€1,866
Taxes
+€1,475
Result 2025
-€4,027
raises the resultlowers the result
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.
From operations
+€39,244
Investment
-€64,708
Financing
+€27,130
Cash 2024
€0
From operations (derived)
+€39,244
Net result for the year
-€4,027
Depreciation
+€43,774
Receivables after one year
+€19,793
Stocks and contracts
-€11,467
Receivables within one year
+€5,998
Deferred charges and accrued income
+€1,317
Trade debts
-€9,222
Tax, wage and social debts
-€5,339
Advances received
-€462
Other debts
-€1,201
Accrued charges and deferred income
+€80
Investment (derived)
-€64,708
Investment in fixed assets (net)
-€64,708
Financing
+€27,130
Debts after one year
+€25,535
Current portion of long-term debt
+€297
Short-term financial debts
+€1,299
Cash 2025
€1,666
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €739,799 | €746,759 | +€6,960 | +0.9% |
| Fixed assets | 21/28 | €282,656 | €303,590 | +€20,934 | +7.4% |
| Tangible fixed assets | 22/27 | €282,656 | €303,590 | +€20,934 | +7.4% |
| Land and buildings | 22 | €143,306 | €131,195 | -€12,110 | -8.5% |
| Plant, machinery and equipment | 23 | €82,336 | €74,828 | -€7,509 | -9.1% |
| Furniture and vehicles | 24 | €57,014 | €97,567 | +€40,553 | +71.1% |
| Current assets | 29/58 | €457,143 | €443,168 | -€13,974 | -3.1% |
| Amounts receivable after more than one year | 29 | €19,793 | - | -€19,793 | |
| Other amounts receivable | 291 | €19,793 | - | -€19,793 | |
| Stocks and contracts in progress | 3 | €384,328 | €395,795 | +€11,467 | +3.0% |
| Stocks | 30/36 | €384,328 | €395,795 | +€11,467 | +3.0% |
| Amounts receivable within one year | 40/41 | €48,728 | €42,730 | -€5,998 | -12.3% |
| Trade receivables | 40 | €45,352 | €26,775 | -€18,576 | -41.0% |
| Other amounts receivable | 41 | €3,377 | €15,955 | +€12,578 | +372% |
| Cash at bank and in hand | 54/58 | - | €1,666 | +€1,666 | |
| Deferred charges and accrued income | 490/1 | €4,293 | €2,977 | -€1,317 | -30.7% |
| Total equity and liabilities | 10/49 | €739,799 | €746,759 | +€6,960 | +0.9% |
| Equity | 10/15 | €125,974 | €121,947 | -€4,027 | -3.2% |
| Contributions | 10/11 | €45,000 | €45,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €80,974 | €76,947 | -€4,027 | -5.0% |
| Amounts payable | 17/49 | €613,825 | €624,812 | +€10,987 | +1.8% |
| Amounts payable after more than one year | 17 | €388,933 | €414,468 | +€25,535 | +6.6% |
| Financial debts | 170/4 | €388,933 | €414,468 | +€25,535 | +6.6% |
| Amounts payable within one year | 42/48 | €224,879 | €210,251 | -€14,628 | -6.5% |
| Current portion of amounts payable after more than one year | 42 | €34,287 | €34,584 | +€297 | +0.9% |
| Financial debts | 43 | €16,180 | €17,478 | +€1,299 | +8.0% |
| Credit institutions | 430/8 | €16,180 | €17,478 | +€1,299 | +8.0% |
| Trade debts | 44 | €149,529 | €140,307 | -€9,222 | -6.2% |
| Suppliers | 440/4 | €149,529 | €140,307 | -€9,222 | -6.2% |
| Advances received on contracts in progress | 46 | €5,450 | €4,988 | -€462 | -8.5% |
| Taxes, remuneration and social security | 45 | €16,887 | €11,548 | -€5,339 | -31.6% |
| Taxes | 450/3 | €5,920 | €1,681 | -€4,239 | -71.6% |
| Remuneration and social security | 454/9 | €10,967 | €9,867 | -€1,100 | -10.0% |
| Other amounts payable | 47/48 | €2,546 | €1,345 | -€1,201 | -47.2% |
| Accrued charges and deferred income | 492/3 | €14 | €94 | +€80 | +594% |
| Non-recurring operating income | 76A | - | €10,219 | +€10,219 | |
| Remuneration, social security and pensions | 62 | €42,464 | €44,597 | +€2,134 | +5.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,188 | €43,774 | -€7,414 | -14.5% |
| Other operating charges | 640/8 | €2,802 | €2,827 | +€25 | +0.9% |
| Gross operating margin | 9900 | €124,217 | €107,714 | -€16,502 | -13.3% |
| Operating profit (loss) | 9901 | €27,763 | €16,516 | -€11,246 | -40.5% |
| Financial income | 75/76B | €2,151 | €1,743 | -€408 | -19.0% |
| Recurring financial income | 75 | €2,151 | €1,743 | -€408 | -19.0% |
| Financial charges | 65/66B | €23,983 | €22,117 | -€1,866 | -7.8% |
| Recurring financial charges | 65 | €23,983 | €22,117 | -€1,866 | -7.8% |
| Profit (loss) for the period before taxes | 9903 | €5,931 | -€3,858 | -€9,789 | |
| Income taxes | 67/77 | €1,644 | €169 | -€1,475 | -89.7% |
| Profit (loss) for the period | 9904 | €4,286 | -€4,027 | -€8,313 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,286 | -€4,027 | -€8,313 |
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 16 October 2026 via checked.be.