BIKE & CO: 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 & CO
Largest movements
- Cash +€154,225
up €154,225 (+82.8%), from €186,252 to €340,478
mainly Depreciation (+€212,723) and Net result for the year (+€55,992)
- Tangible fixed assets -€104,138
down €104,138 (-26.7%), from €390,033 to €285,895
of which Furniture and vehicles: -€143,261
- Receivables within one year -€33,151
down €33,151 (-31.4%), from €105,641 to €72,491
of which Trade receivables: -€42,293
- Stocks and contracts -€20,796
down €20,796 (-18.3%), from €113,849 to €93,052
- Deferred charges and accrued income -€12,248
down €12,248 (-41.9%), from €29,199 to €16,951
- Current portion of long-term debt -€85,729
down €85,729 (-52.8%), from €162,369 to €76,640
- Profit (loss) carried forward +€55,992
up €55,992 (+22.0%), from €254,036 to €310,028
- Debts after one year -€35,558
down €35,558 (-16.6%), from €214,814 to €179,256
- Tax, wage and social debts +€19,916
up €19,916 (+89.1%), from €22,360 to €42,276
of which Remuneration and social security: +€13,506
- Trade debts +€17,560
up €17,560 (+17.4%), from €101,007 to €118,566
- Gross operating margin +€132,198
up €132,198 (+40.8%), from €323,652 to €455,851
- Other operating charges +€53,391
up €53,391 (+229%), from €23,361 to €76,752
- Taxes -€44,809
down €44,809, from €30,733 to -€14,076
- Depreciation -€28,888
down €28,888 (-12.0%), from €241,611 to €212,723
- Staff costs -€13,161
down €13,161 (-12.0%), from €109,872 to €96,711
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 | €852,867 | €831,425 | -€21,442 | -2.5% |
| Fixed assets | 21/28 | €417,925 | €308,453 | -€109,472 | -26.2% |
| Intangible fixed assets | 21 | €27,892 | €20,672 | -€7,220 | -25.9% |
| Tangible fixed assets | 22/27 | €390,033 | €285,895 | -€104,138 | -26.7% |
| Plant, machinery and equipment | 23 | €118,176 | €157,298 | +€39,123 | +33.1% |
| Furniture and vehicles | 24 | €271,858 | €128,597 | -€143,261 | -52.7% |
| Financial fixed assets | 28 | - | €1,886 | +€1,886 | |
| Current assets | 29/58 | €434,941 | €522,972 | +€88,030 | +20.2% |
| Stocks and contracts in progress | 3 | €113,849 | €93,052 | -€20,796 | -18.3% |
| Stocks | 30/36 | €113,849 | €93,052 | -€20,796 | -18.3% |
| Amounts receivable within one year | 40/41 | €105,641 | €72,491 | -€33,151 | -31.4% |
| Trade receivables | 40 | €105,087 | €62,794 | -€42,293 | -40.2% |
| Other amounts receivable | 41 | €554 | €9,696 | +€9,142 | +1,650% |
| Cash at bank and in hand | 54/58 | €186,252 | €340,478 | +€154,225 | +82.8% |
| Deferred charges and accrued income | 490/1 | €29,199 | €16,951 | -€12,248 | -41.9% |
| Total equity and liabilities | 10/49 | €852,867 | €831,425 | -€21,442 | -2.5% |
| Equity | 10/15 | €347,576 | €403,568 | +€55,992 | +16.1% |
| Contributions | 10/11 | €93,540 | €93,540 | = | 0.0% |
| Profit (loss) carried forward | 14 | €254,036 | €310,028 | +€55,992 | +22.0% |
| Amounts payable | 17/49 | €505,290 | €427,857 | -€77,434 | -15.3% |
| Amounts payable after more than one year | 17 | €214,814 | €179,256 | -€35,558 | -16.6% |
| Financial debts | 170/4 | €214,814 | €179,256 | -€35,558 | -16.6% |
| Amounts payable within one year | 42/48 | €285,736 | €238,271 | -€47,465 | -16.6% |
| Current portion of amounts payable after more than one year | 42 | €162,369 | €76,640 | -€85,729 | -52.8% |
| Trade debts | 44 | €101,007 | €118,566 | +€17,560 | +17.4% |
| Suppliers | 440/4 | €101,007 | €118,566 | +€17,560 | +17.4% |
| Advances received on contracts in progress | 46 | - | €788 | +€788 | |
| Taxes, remuneration and social security | 45 | €22,360 | €42,276 | +€19,916 | +89.1% |
| Taxes | 450/3 | €18,355 | €24,765 | +€6,411 | +34.9% |
| Remuneration and social security | 454/9 | €4,006 | €17,511 | +€13,506 | +337% |
| Accrued charges and deferred income | 492/3 | €4,740 | €10,329 | +€5,589 | +118% |
| Non-recurring operating income | 76A | €80 | €2,013 | +€1,933 | +2,407% |
| Remuneration, social security and pensions | 62 | €109,872 | €96,711 | -€13,161 | -12.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €241,611 | €212,723 | -€28,888 | -12.0% |
| Other operating charges | 640/8 | €23,361 | €76,752 | +€53,391 | +229% |
| Non-recurring operating charges | 66A | €50 | €16,340 | +€16,290 | +32,580% |
| Gross operating margin | 9900 | €323,652 | €455,851 | +€132,198 | +40.8% |
| Operating profit (loss) | 9901 | -€51,242 | €53,325 | +€104,566 | |
| Financial income | 75/76B | €126 | €927 | +€801 | +634% |
| Recurring financial income | 75 | €126 | €927 | +€801 | +634% |
| Financial charges | 65/66B | €15,763 | €12,336 | -€3,427 | -21.7% |
| Recurring financial charges | 65 | €15,763 | €12,336 | -€3,427 | -21.7% |
| Profit (loss) for the period before taxes | 9903 | -€66,878 | €41,915 | +€108,794 | |
| Income taxes | 67/77 | €30,733 | -€14,076 | -€44,809 | |
| Profit (loss) for the period | 9904 | -€97,611 | €55,992 | +€153,603 | |
| Profit (loss) for the period to be appropriated | 9905 | -€97,611 | €55,992 | +€153,603 |
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 30 October 2026 via checked.be.