Bike Adjust: 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 Adjust
Largest movements
- Cash +€7,502
up €7,502 (+85.8%), from €8,746 to €16,248
mainly Net result for the year (+€5,660) and Other debts (+€5,658)
- Tangible fixed assets -€2,593
down €2,593 (-15.4%), from €16,795 to €14,202
- Stocks and contracts -€377
down €377 (-9.4%), from €3,995 to €3,619
- Other debts +€5,658
up €5,658 (+659%), from €859 to €6,517
- Reserves -€792
down €792 (-13.3%), from €5,951 to €5,159
- Tax, wage and social debts -€373
down €373 (-12.8%), from €2,908 to €2,535
- Gross operating margin -€1,614
down €1,614 (-12.9%), from €12,502 to €10,887
- Depreciation -€506
down €506 (-16.3%), from €3,099 to €2,593
- Financial income -€129
down €129 (-73.7%), from €175 to €46
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 | €30,139 | €34,483 | +€4,344 | +14.4% |
| Fixed assets | 21/28 | €16,795 | €14,202 | -€2,593 | -15.4% |
| Tangible fixed assets | 22/27 | €16,795 | €14,202 | -€2,593 | -15.4% |
| Plant, machinery and equipment | 23 | €16,795 | €14,202 | -€2,593 | -15.4% |
| Current assets | 29/58 | €13,345 | €20,281 | +€6,937 | +52.0% |
| Stocks and contracts in progress | 3 | €3,995 | €3,619 | -€377 | -9.4% |
| Stocks | 30/36 | €3,995 | €3,619 | -€377 | -9.4% |
| Amounts receivable within one year | 40/41 | €278 | €386 | +€109 | +39.1% |
| Trade receivables | 40 | €0 | €265 | +€265 | |
| Other amounts receivable | 41 | €278 | €121 | -€156 | -56.3% |
| Cash at bank and in hand | 54/58 | €8,746 | €16,248 | +€7,502 | +85.8% |
| Deferred charges and accrued income | 490/1 | €325 | €28 | -€297 | -91.4% |
| Total equity and liabilities | 10/49 | €30,139 | €34,483 | +€4,344 | +14.4% |
| Equity | 10/15 | €25,951 | €25,159 | -€792 | -3.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €5,951 | €5,159 | -€792 | -13.3% |
| Distributable reserves | 133 | €5,951 | €5,159 | -€792 | -13.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €4,188 | €9,324 | +€5,136 | +123% |
| Amounts payable within one year | 42/48 | €4,188 | €9,324 | +€5,136 | +123% |
| Trade debts | 44 | €421 | €271 | -€149 | -35.5% |
| Suppliers | 440/4 | €421 | €271 | -€149 | -35.5% |
| Taxes, remuneration and social security | 45 | €2,908 | €2,535 | -€373 | -12.8% |
| Taxes | 450/3 | €2,908 | €2,535 | -€373 | -12.8% |
| Other amounts payable | 47/48 | €859 | €6,517 | +€5,658 | +659% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,099 | €2,593 | -€506 | -16.3% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | €12,502 | €10,887 | -€1,614 | -12.9% |
| Operating profit (loss) | 9901 | €8,898 | €7,775 | -€1,123 | -12.6% |
| Financial income | 75/76B | €175 | €46 | -€129 | -73.7% |
| Recurring financial income | 75 | €175 | €46 | -€129 | -73.7% |
| Financial charges | 65/66B | €229 | €283 | +€54 | +23.3% |
| Recurring financial charges | 65 | €229 | €283 | +€54 | +23.3% |
| Profit (loss) for the period before taxes | 9903 | €8,844 | €7,538 | -€1,306 | -14.8% |
| Income taxes | 67/77 | €1,917 | €1,879 | -€38 | -2.0% |
| Profit (loss) for the period | 9904 | €6,927 | €5,660 | -€1,267 | -18.3% |
| Profit (loss) for the period to be appropriated | 9905 | €6,927 | €5,660 | -€1,267 | -18.3% |
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 17 October 2026 via checked.be.