BIKE-INNMO: 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-INNMO
Largest movements
- Cash -€99,876
down €99,876 (-90.9%), from €109,884 to €10,009
mainly Investment in fixed assets (net) (-€171,516) and Trade debts (-€134,701)
- Tangible fixed assets +€98,390
up €98,390 (+5.9%), from €1.7m to €1.8m
of which Land and buildings: +€512,609
- Receivables within one year +€75,351
up €75,351 (+754%), from €10,000 to €85,351
of which Other amounts receivable: +€60,117
- Revaluation surpluses +€246,994
new in 2025: €246,994
- Trade debts -€134,701
down €134,701 (-97.0%), from €138,858 to €4,157
- Debts after one year -€98,034
down €98,034 (-8.1%), from €1.2m to €1.1m
- Profit (loss) carried forward +€46,919
up €46,919, from -€31,059 to €15,860
- Tax, wage and social debts -€28,237
down €28,237 (-100%), from €28,237 to €0
- Gross operating margin +€67,179
up €67,179 (+66.7%), from €100,749 to €167,928
- Depreciation -€26,621
down €26,621 (-26.7%), from €99,748 to €73,126
- Other operating charges -€11,708
down €11,708 (-74.4%), from €15,731 to €4,024
- Financial charges +€10,951
up €10,951 (+33.3%), from €32,908 to €43,859
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 | €1,798,341 | €1,872,206 | +€73,865 | +4.1% |
| Fixed assets | 21/28 | €1,678,457 | €1,776,847 | +€98,390 | +5.9% |
| Tangible fixed assets | 22/27 | €1,678,457 | €1,776,847 | +€98,390 | +5.9% |
| Land and buildings | 22 | €1,261,895 | €1,774,504 | +€512,609 | +40.6% |
| Plant, machinery and equipment | 23 | €3,513 | €2,342 | -€1,171 | -33.3% |
| Assets under construction and advance payments | 27 | €413,049 | €0 | -€413,049 | -100% |
| Current assets | 29/58 | €119,884 | €95,360 | -€24,525 | -20.5% |
| Amounts receivable within one year | 40/41 | €10,000 | €85,351 | +€75,351 | +754% |
| Trade receivables | 40 | €0 | €15,234 | +€15,234 | |
| Other amounts receivable | 41 | €10,000 | €70,117 | +€60,117 | +601% |
| Cash at bank and in hand | 54/58 | €109,884 | €10,009 | -€99,876 | -90.9% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €1,798,341 | €1,872,206 | +€73,865 | +4.1% |
| Equity | 10/15 | €18,942 | €312,855 | +€293,913 | +1,552% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Revaluation surpluses | 12 | - | €246,994 | +€246,994 | |
| Profit (loss) carried forward | 14 | -€31,059 | €15,860 | +€46,919 | |
| Amounts payable | 17/49 | €1,779,400 | €1,559,351 | -€220,049 | -12.4% |
| Amounts payable after more than one year | 17 | €1,205,862 | €1,107,828 | -€98,034 | -8.1% |
| Financial debts | 170/4 | €1,205,862 | €1,107,828 | -€98,034 | -8.1% |
| Amounts payable within one year | 42/48 | €560,007 | €427,195 | -€132,812 | -23.7% |
| Current portion of amounts payable after more than one year | 42 | €119,406 | €123,034 | +€3,628 | +3.0% |
| Financial debts | 43 | €1,698 | €0 | -€1,698 | -100% |
| Credit institutions | 430/8 | €1,698 | €0 | -€1,698 | -100% |
| Trade debts | 44 | €138,858 | €4,157 | -€134,701 | -97.0% |
| Suppliers | 440/4 | €138,858 | €4,157 | -€134,701 | -97.0% |
| Taxes, remuneration and social security | 45 | €28,237 | €0 | -€28,237 | -100% |
| Taxes | 450/3 | €28,237 | €0 | -€28,237 | -100% |
| Other amounts payable | 47/48 | €271,809 | €300,005 | +€28,195 | +10.4% |
| Accrued charges and deferred income | 492/3 | €13,531 | €24,328 | +€10,797 | +79.8% |
| Non-recurring operating income | 76A | €3,814 | €0 | -€3,814 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €99,748 | €73,126 | -€26,621 | -26.7% |
| Other operating charges | 640/8 | €15,731 | €4,024 | -€11,708 | -74.4% |
| Gross operating margin | 9900 | €100,749 | €167,928 | +€67,179 | +66.7% |
| Operating profit (loss) | 9901 | -€14,730 | €90,778 | +€105,508 | |
| Financial income | 75/76B | €1,660 | €0 | -€1,660 | -100% |
| Recurring financial income | 75 | €1,660 | €0 | -€1,660 | -100% |
| Financial charges | 65/66B | €32,908 | €43,859 | +€10,951 | +33.3% |
| Recurring financial charges | 65 | €32,908 | €43,859 | +€10,951 | +33.3% |
| Profit (loss) for the period before taxes | 9903 | -€45,979 | €46,919 | +€92,898 | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€45,979 | €46,919 | +€92,898 | |
| Profit (loss) for the period to be appropriated | 9905 | -€45,979 | €46,919 | +€92,898 |
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.