BIKE SOIGNEUR: what changed
BIKE SOIGNEUR
Largest movements
- Stocks and contracts -€15,127
down €15,127 (-18.6%), from €81,488 to €66,362
- Tangible fixed assets +€8,728
up €8,728 (+122%), from €7,128 to €15,855
of which Furniture and vehicles: +€10,025
- Receivables within one year +€7,772
up €7,772 (+25.9%), from €29,953 to €37,725
of which Trade receivables: +€4,866
- Cash +€7,548
up €7,548 (+1,144%), from €660 to €8,208
mainly Stocks and contracts (+€15,127) and Trade debts (+€14,463)
- Trade debts +€14,463
up €14,463 (+246%), from €5,872 to €20,334
- Other debts -€4,974
down €4,974 (-6.0%), from €83,426 to €78,451
- Profit (loss) carried forward -€3,422
new in 2025: -€3,422
- Tax, wage and social debts +€1,660
up €1,660 (+15.6%), from €10,627 to €12,286
- Gross operating margin -€27,135
down €27,135 (-89.0%), from €30,485 to €3,350
- Taxes -€7,447
down €7,447 (-99.5%), from €7,484 to €37
- Financial charges +€357
up €357 (+12.2%), from €2,932 to €3,289
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €119,229 | €128,151 | +€8,922 | +7.5% |
| Fixed assets | 21/28 | €7,128 | €15,855 | +€8,728 | +122% |
| Tangible fixed assets | 22/27 | €7,128 | €15,855 | +€8,728 | +122% |
| Plant, machinery and equipment | 23 | €4,796 | €3,499 | -€1,297 | -27.0% |
| Furniture and vehicles | 24 | €2,332 | €12,357 | +€10,025 | +430% |
| Current assets | 29/58 | €112,101 | €112,295 | +€194 | +0.2% |
| Stocks and contracts in progress | 3 | €81,488 | €66,362 | -€15,127 | -18.6% |
| Stocks | 30/36 | €81,488 | €66,362 | -€15,127 | -18.6% |
| Amounts receivable within one year | 40/41 | €29,953 | €37,725 | +€7,772 | +25.9% |
| Trade receivables | 40 | €29,953 | €34,818 | +€4,866 | +16.2% |
| Other amounts receivable | 41 | - | €2,906 | +€2,906 | |
| Current investments | 50/53 | - | €1 | +€1 | |
| Cash at bank and in hand | 54/58 | €660 | €8,208 | +€7,548 | +1,144% |
| Total equity and liabilities | 10/49 | €119,229 | €128,151 | +€8,922 | +7.5% |
| Equity | 10/15 | €19,305 | €15,883 | -€3,422 | -17.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €16,305 | €16,305 | = | 0.0% |
| Distributable reserves | 133 | €16,305 | €16,305 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€3,422 | -€3,422 | |
| Amounts payable | 17/49 | €99,924 | €112,268 | +€12,344 | +12.4% |
| Amounts payable within one year | 42/48 | €99,924 | €112,268 | +€12,344 | +12.4% |
| Financial debts | 43 | - | €1,196 | +€1,196 | |
| Credit institutions | 430/8 | - | €1,196 | +€1,196 | |
| Trade debts | 44 | €5,872 | €20,334 | +€14,463 | +246% |
| Suppliers | 440/4 | €5,872 | €20,334 | +€14,463 | +246% |
| Taxes, remuneration and social security | 45 | €10,627 | €12,286 | +€1,660 | +15.6% |
| Taxes | 450/3 | €10,627 | €12,286 | +€1,660 | +15.6% |
| Other amounts payable | 47/48 | €83,426 | €78,451 | -€4,974 | -6.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,804 | €3,836 | +€33 | +0.9% |
| Other operating charges | 640/8 | €382 | €282 | -€100 | -26.3% |
| Gross operating margin | 9900 | €30,485 | €3,350 | -€27,135 | -89.0% |
| Operating profit (loss) | 9901 | €26,299 | -€768 | -€27,067 | |
| Financial income | 75/76B | €422 | €673 | +€250 | +59.3% |
| Recurring financial income | 75 | €422 | €673 | +€250 | +59.3% |
| Financial charges | 65/66B | €2,932 | €3,289 | +€357 | +12.2% |
| Recurring financial charges | 65 | €2,932 | €3,289 | +€357 | +12.2% |
| Profit (loss) for the period before taxes | 9903 | €23,789 | -€3,385 | -€27,173 | |
| Income taxes | 67/77 | €7,484 | €37 | -€7,447 | -99.5% |
| Profit (loss) for the period | 9904 | €16,305 | -€3,422 | -€19,727 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,305 | -€3,422 | -€19,727 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.