BE-BIKES: 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.
BE-BIKES
Largest movements
- Tangible fixed assets -€1,650
down €1,650 (-84.7%), from €1,947 to €297
- Cash +€304
up €304 (+16.9%), from €1,804 to €2,108
mainly Depreciation (+€1,650) and Contributions, distributions and other (+€1)
- Profit (loss) carried forward -€924
down €924 (-88.3%), from €1,047 to €123
- Trade debts -€231
down €231 (-36.6%), from €631 to €400
- Tax, wage and social debts -€156
down €156 (-37.3%), from €418 to €262
- Gross operating margin -€4,512
down €4,512 (-82.5%), from €5,469 to €957
- Depreciation -€2,196
down €2,196 (-57.1%), from €3,846 to €1,650
- Taxes -€262
no longer reported in 2025 (was €262)
- Other operating charges -€101
no longer reported in 2025 (was €101)
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 | €4,096 | €2,784 | -€1,312 | -32.0% |
| Fixed assets | 21/28 | €1,947 | €297 | -€1,650 | -84.7% |
| Tangible fixed assets | 22/27 | €1,947 | €297 | -€1,650 | -84.7% |
| Plant, machinery and equipment | 23 | €1,947 | €297 | -€1,650 | -84.7% |
| Current assets | 29/58 | €2,149 | €2,487 | +€338 | +15.7% |
| Amounts receivable within one year | 40/41 | €345 | €379 | +€34 | +9.9% |
| Trade receivables | 40 | €345 | €372 | +€27 | +7.8% |
| Other amounts receivable | 41 | - | €7 | +€7 | |
| Cash at bank and in hand | 54/58 | €1,804 | €2,108 | +€304 | +16.9% |
| Total equity and liabilities | 10/49 | €4,096 | €2,784 | -€1,312 | -32.0% |
| Equity | 10/15 | €3,047 | €2,123 | -€924 | -30.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,047 | €123 | -€924 | -88.3% |
| Amounts payable | 17/49 | €1,049 | €662 | -€387 | -36.9% |
| Amounts payable within one year | 42/48 | €1,049 | €662 | -€387 | -36.9% |
| Trade debts | 44 | €631 | €400 | -€231 | -36.6% |
| Suppliers | 440/4 | €631 | €400 | -€231 | -36.6% |
| Taxes, remuneration and social security | 45 | €418 | €262 | -€156 | -37.3% |
| Taxes | 450/3 | €418 | €262 | -€156 | -37.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,846 | €1,650 | -€2,196 | -57.1% |
| Other operating charges | 640/8 | €101 | - | -€101 | |
| Gross operating margin | 9900 | €5,469 | €957 | -€4,512 | -82.5% |
| Operating profit (loss) | 9901 | €1,523 | -€693 | -€2,216 | |
| Financial charges | 65/66B | €214 | €232 | +€18 | +8.7% |
| Recurring financial charges | 65 | €214 | €232 | +€18 | +8.7% |
| Profit (loss) for the period before taxes | 9903 | €1,309 | -€925 | -€2,234 | |
| Income taxes | 67/77 | €262 | - | -€262 | |
| Profit (loss) for the period | 9904 | €1,047 | -€925 | -€1,972 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,047 | -€925 | -€1,972 |
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 2 October 2026 via checked.be.