BIKE: 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.
BIKE
Largest movements
- Receivables within one year +€19,558
up €19,558 (+1343.4%), from €1,456 to €21,013
of which Trade receivables: +€20,960
- Tangible fixed assets +€11,999
up €11,999 (+13.3%), from €90,391 to €102,389
of which Furniture and vehicles: +€24,795
- Stocks and contracts -€11,945
down €11,945 (-100.0%), from €11,945 to €0
- Other debts +€17,000
up €17,000 (+108.5%), from €15,675 to €32,675
- Reserves +€5,014
up €5,014 (+5.1%), from €97,649 to €102,664
- Debts after one year -€3,570
down €3,570 (-24.6%), from €14,517 to €10,947
- Gross operating margin +€6,838
up €6,838 (+20.8%), from €32,948 to €39,786
- Depreciation +€3,815
up €3,815 (+17.4%), from €21,927 to €25,742
- Write-downs -€2,986
down €2,986 (-100.0%), from €2,986 to €0
- Other operating charges +€1,643
up €1,643 (+25.5%), from €6,455 to €8,098
- Taxes +€404
up €404 (+415.2%), from €97 to €501
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 | €150,183 | €169,433 | +€19,249 | +12.8% |
| Fixed assets | 21/28 | €90,391 | €102,389 | +€11,999 | +13.3% |
| Tangible fixed assets | 22/27 | €90,391 | €102,389 | +€11,999 | +13.3% |
| Land and buildings | 22 | €89,663 | €77,595 | -€12,069 | -13.5% |
| Plant, machinery and equipment | 23 | €727 | €0 | -€727 | -100.0% |
| Furniture and vehicles | 24 | - | €24,795 | +€24,795 | |
| Current assets | 29/58 | €59,793 | €67,043 | +€7,251 | +12.1% |
| Stocks and contracts in progress | 3 | €11,945 | €0 | -€11,945 | -100.0% |
| Stocks | 30/36 | €11,945 | €0 | -€11,945 | -100.0% |
| Amounts receivable within one year | 40/41 | €1,456 | €21,013 | +€19,558 | +1343.4% |
| Trade receivables | 40 | - | €20,960 | +€20,960 | |
| Other amounts receivable | 41 | €1,456 | €53 | -€1,403 | -96.4% |
| Cash at bank and in hand | 54/58 | €46,392 | €46,030 | -€362 | -0.8% |
| Total equity and liabilities | 10/49 | €150,183 | €169,433 | +€19,249 | +12.8% |
| Equity | 10/15 | €116,249 | €121,264 | +€5,014 | +4.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €97,649 | €102,664 | +€5,014 | +5.1% |
| Distributable reserves | 133 | €97,649 | €102,664 | +€5,014 | +5.1% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €33,934 | €48,169 | +€14,235 | +41.9% |
| Amounts payable after more than one year | 17 | €14,517 | €10,947 | -€3,570 | -24.6% |
| Financial debts | 170/4 | €14,517 | €10,947 | -€3,570 | -24.6% |
| Amounts payable within one year | 42/48 | €19,417 | €37,223 | +€17,805 | +91.7% |
| Current portion of amounts payable after more than one year | 42 | €3,532 | €3,378 | -€153 | -4.3% |
| Taxes, remuneration and social security | 45 | €211 | €1,169 | +€958 | +454.8% |
| Taxes | 450/3 | €211 | €1,169 | +€958 | +454.8% |
| Other amounts payable | 47/48 | €15,675 | €32,675 | +€17,000 | +108.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,927 | €25,742 | +€3,815 | +17.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,986 | €0 | -€2,986 | -100.0% |
| Other operating charges | 640/8 | €6,455 | €8,098 | +€1,643 | +25.5% |
| Gross operating margin | 9900 | €32,948 | €39,786 | +€6,838 | +20.8% |
| Operating profit (loss) | 9901 | €1,579 | €5,945 | +€4,366 | +276.5% |
| Financial charges | 65/66B | €509 | €429 | -€79 | -15.6% |
| Recurring financial charges | 65 | €509 | €429 | -€79 | -15.6% |
| Profit (loss) for the period before taxes | 9903 | €1,070 | €5,516 | +€4,445 | +415.3% |
| Income taxes | 67/77 | €97 | €501 | +€404 | +415.2% |
| Profit (loss) for the period | 9904 | €973 | €5,014 | +€4,041 | +415.3% |
| Profit (loss) for the period to be appropriated | 9905 | €973 | €5,014 | +€4,041 | +415.3% |
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 10 October 2026 via checked.be.