Bik 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.
Bik Bikes
Largest movements
- Cash +€56,913
up €56,913 (+126%), from €45,345 to €102,258
mainly Stocks and contracts (+€56,170) and Net result for the year (+€40,616)
- Stocks and contracts -€56,170
down €56,170 (-17.4%), from €321,960 to €265,791
- Other debts -€42,500
down €42,500 (-100%), from €42,500 to €0
- Reserves +€40,616
up €40,616 (+21.7%), from €187,022 to €227,637
- Debts after one year +€25,226
up €25,226 (+10.0%), from €251,283 to €276,509
of which Other amounts payable: +€43,698
- Tax, wage and social debts -€21,744
down €21,744 (-56.1%), from €38,731 to €16,987
of which Taxes: -€21,760
- Other operating charges -€13,657
down €13,657 (-86.8%), from €15,742 to €2,085
- Write-downs +€6,483
up €6,483, from -€6,483 to €0
- Gross operating margin -€3,760
down €3,760 (-2.9%), from €127,891 to €124,131
- Staff costs +€2,734
up €2,734 (+8.9%), from €30,791 to €33,525
- Taxes +€1,596
up €1,596 (+13.2%), from €12,134 to €13,730
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €554,352 | €553,991 | -€361 | -0.1% |
| Fixed assets | 21/28 | €175,627 | €175,186 | -€441 | -0.3% |
| Tangible fixed assets | 22/27 | €175,627 | €175,186 | -€441 | -0.3% |
| Land and buildings | 22 | €129,554 | €123,512 | -€6,042 | -4.7% |
| Plant, machinery and equipment | 23 | €11,224 | €11,488 | +€264 | +2.4% |
| Furniture and vehicles | 24 | €30,884 | €36,947 | +€6,062 | +19.6% |
| Other tangible fixed assets | 26 | €3,964 | €3,239 | -€725 | -18.3% |
| Current assets | 29/58 | €378,725 | €378,805 | +€80 | 0.0% |
| Stocks and contracts in progress | 3 | €321,960 | €265,791 | -€56,170 | -17.4% |
| Stocks | 30/36 | €321,960 | €265,791 | -€56,170 | -17.4% |
| Amounts receivable within one year | 40/41 | €4,041 | €3,273 | -€768 | -19.0% |
| Trade receivables | 40 | €1,175 | €2,003 | +€828 | +70.5% |
| Other amounts receivable | 41 | €2,866 | €1,270 | -€1,596 | -55.7% |
| Cash at bank and in hand | 54/58 | €45,345 | €102,258 | +€56,913 | +126% |
| Deferred charges and accrued income | 490/1 | €7,378 | €7,483 | +€104 | +1.4% |
| Total equity and liabilities | 10/49 | €554,352 | €553,991 | -€361 | -0.1% |
| Equity | 10/15 | €197,022 | €237,637 | +€40,616 | +20.6% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €187,022 | €227,637 | +€40,616 | +21.7% |
| Distributable reserves | 133 | €187,022 | €227,637 | +€40,616 | +21.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €357,330 | €316,353 | -€40,977 | -11.5% |
| Amounts payable after more than one year | 17 | €251,283 | €276,509 | +€25,226 | +10.0% |
| Financial debts | 170/4 | €153,923 | €135,451 | -€18,472 | -12.0% |
| Other amounts payable | 178/9 | €97,360 | €141,058 | +€43,698 | +44.9% |
| Amounts payable within one year | 42/48 | €105,539 | €39,845 | -€65,694 | -62.2% |
| Current portion of amounts payable after more than one year | 42 | €19,324 | €18,472 | -€852 | -4.4% |
| Financial debts | 43 | - | €1,250 | +€1,250 | |
| Credit institutions | 430/8 | - | €1,250 | +€1,250 | |
| Trade debts | 44 | €4,984 | €3,136 | -€1,848 | -37.1% |
| Suppliers | 440/4 | €4,984 | €3,136 | -€1,848 | -37.1% |
| Taxes, remuneration and social security | 45 | €38,731 | €16,987 | -€21,744 | -56.1% |
| Taxes | 450/3 | €36,176 | €14,416 | -€21,760 | -60.2% |
| Remuneration and social security | 454/9 | €2,555 | €2,571 | +€16 | +0.6% |
| Other amounts payable | 47/48 | €42,500 | €0 | -€42,500 | -100% |
| Accrued charges and deferred income | 492/3 | €508 | €0 | -€508 | -100% |
| Remuneration, social security and pensions | 62 | €30,791 | €33,525 | +€2,734 | +8.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,975 | €19,235 | -€740 | -3.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€6,483 | €0 | +€6,483 | |
| Other operating charges | 640/8 | €15,742 | €2,085 | -€13,657 | -86.8% |
| Non-recurring operating charges | 66A | €0 | €135 | +€135 | |
| Gross operating margin | 9900 | €127,891 | €124,131 | -€3,760 | -2.9% |
| Operating profit (loss) | 9901 | €67,866 | €69,151 | +€1,284 | +1.9% |
| Financial income | 75/76B | €177 | €134 | -€43 | -24.2% |
| Recurring financial income | 75 | €177 | €134 | -€43 | -24.2% |
| Financial charges | 65/66B | €14,962 | €14,939 | -€23 | -0.2% |
| Recurring financial charges | 65 | €14,962 | €14,939 | -€23 | -0.2% |
| Profit (loss) for the period before taxes | 9903 | €53,082 | €54,346 | +€1,264 | +2.4% |
| Income taxes | 67/77 | €12,134 | €13,730 | +€1,596 | +13.2% |
| Profit (loss) for the period | 9904 | €40,948 | €40,616 | -€332 | -0.8% |
| Profit (loss) for the period to be appropriated | 9905 | €40,948 | €40,616 | -€332 | -0.8% |
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 20 October 2026 via checked.be.