BICYCLEASE: 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.
BICYCLEASE
Largest movements
- Receivables within one year +€27,037
up €27,037 (+185%), from €14,630 to €41,668
of which Trade receivables: +€30,736
- Deferred charges and accrued income -€8,501
down €8,501 (-80.7%), from €10,534 to €2,033
- Cash -€4,268
down €4,268 (-32.1%), from €13,296 to €9,029
mainly Receivables within one year (-€27,037) and Contributions, distributions and other (-€24,000)
- Intangible fixed assets -€790
down €790 (-53.0%), from €1,491 to €701
- Tax, wage and social debts +€10,841
up €10,841 (+358%), from €3,024 to €13,865
- Profit (loss) carried forward -€10,191
down €10,191 (-45.0%), from €22,640 to €12,449
- Other debts +€9,000
new in 2024: €9,000
- Trade debts +€3,489
up €3,489 (+25.6%), from €13,612 to €17,102
- Gross operating margin +€2,465
up €2,465 (+14.8%), from €16,618 to €19,082
- Taxes +€888
up €888 (+30.0%), from €2,961 to €3,850
- Financial income +€363
new in 2024: €363
From the 2023 result to the 2024 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
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €41,316 | €54,456 | +€13,139 | +31.8% |
| Fixed assets | 21/28 | €2,856 | €1,726 | -€1,130 | -39.6% |
| Intangible fixed assets | 21 | €1,491 | €701 | -€790 | -53.0% |
| Tangible fixed assets | 22/27 | €1,365 | €1,025 | -€340 | -24.9% |
| Furniture and vehicles | 24 | €1,365 | €1,025 | -€340 | -24.9% |
| Current assets | 29/58 | €38,460 | €52,730 | +€14,269 | +37.1% |
| Amounts receivable within one year | 40/41 | €14,630 | €41,668 | +€27,037 | +185% |
| Trade receivables | 40 | €10,931 | €41,668 | +€30,736 | +281% |
| Other amounts receivable | 41 | €3,699 | €0 | -€3,699 | -100% |
| Cash at bank and in hand | 54/58 | €13,296 | €9,029 | -€4,268 | -32.1% |
| Deferred charges and accrued income | 490/1 | €10,534 | €2,033 | -€8,501 | -80.7% |
| Total equity and liabilities | 10/49 | €41,316 | €54,456 | +€13,139 | +31.8% |
| Equity | 10/15 | €24,680 | €14,489 | -€10,191 | -41.3% |
| Contributions | 10/11 | €2,040 | €2,040 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,640 | €12,449 | -€10,191 | -45.0% |
| Amounts payable | 17/49 | €16,636 | €39,966 | +€23,330 | +140% |
| Amounts payable within one year | 42/48 | €16,636 | €39,966 | +€23,330 | +140% |
| Trade debts | 44 | €13,612 | €17,102 | +€3,489 | +25.6% |
| Suppliers | 440/4 | €13,612 | €17,102 | +€3,489 | +25.6% |
| Taxes, remuneration and social security | 45 | €3,024 | €13,865 | +€10,841 | +358% |
| Taxes | 450/3 | €3,024 | €13,865 | +€10,841 | +358% |
| Other amounts payable | 47/48 | - | €9,000 | +€9,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,125 | €1,130 | +€5 | +0.4% |
| Other operating charges | 640/8 | €632 | €607 | -€25 | -3.9% |
| Gross operating margin | 9900 | €16,618 | €19,082 | +€2,465 | +14.8% |
| Operating profit (loss) | 9901 | €14,860 | €17,345 | +€2,485 | +16.7% |
| Financial income | 75/76B | - | €363 | +€363 | |
| Recurring financial income | 75 | - | €363 | +€363 | |
| Financial charges | 65/66B | €0 | €50 | +€50 | |
| Recurring financial charges | 65 | €0 | €50 | +€50 | |
| Profit (loss) for the period before taxes | 9903 | €14,860 | €17,659 | +€2,798 | +18.8% |
| Income taxes | 67/77 | €2,961 | €3,850 | +€888 | +30.0% |
| Profit (loss) for the period | 9904 | €11,899 | €13,809 | +€1,910 | +16.1% |
| Profit (loss) for the period to be appropriated | 9905 | €11,899 | €13,809 | +€1,910 | +16.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.