Bike Studio: 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 Studio
Largest movements
- Receivables within one year +€32,615
up €32,615 (+224%), from €14,577 to €47,193
- Cash +€4,143
up €4,143 (+34.8%), from €11,916 to €16,059
mainly Other debts (+€37,724) and Net result for the year (+€6,826)
- Stocks and contracts -€3,018
down €3,018 (-3.2%), from €93,495 to €90,477
- Other debts +€37,724
up €37,724 (+35.5%), from €106,406 to €144,130
- Tax, wage and social debts -€8,250
down €8,250 (-99.1%), from €8,325 to €75
- Profit (loss) carried forward +€6,826
up €6,826 (+50.7%), from -€13,472 to -€6,646
- Trade debts -€2,828
down €2,828 (-18.0%), from €15,726 to €12,899
- Gross operating margin +€19,987
up €19,987, from -€11,315 to €8,672
- Financial charges -€273
down €273 (-72.5%), from €376 to €104
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €131,986 | €165,458 | +€33,472 | +25.4% |
| Fixed assets | 21/28 | €11,997 | €10,729 | -€1,268 | -10.6% |
| Tangible fixed assets | 22/27 | €9,757 | €8,489 | -€1,268 | -13.0% |
| Furniture and vehicles | 24 | €1,301 | €975 | -€326 | -25.1% |
| Other tangible fixed assets | 26 | €8,457 | €7,514 | -€943 | -11.1% |
| Financial fixed assets | 28 | €2,240 | €2,240 | = | 0.0% |
| Current assets | 29/58 | €119,988 | €154,729 | +€34,740 | +29.0% |
| Stocks and contracts in progress | 3 | €93,495 | €90,477 | -€3,018 | -3.2% |
| Stocks | 30/36 | €93,495 | €90,477 | -€3,018 | -3.2% |
| Amounts receivable within one year | 40/41 | €14,577 | €47,193 | +€32,615 | +224% |
| Trade receivables | 40 | €14,577 | €47,193 | +€32,615 | +224% |
| Cash at bank and in hand | 54/58 | €11,916 | €16,059 | +€4,143 | +34.8% |
| Deferred charges and accrued income | 490/1 | - | €1,000 | +€1,000 | |
| Total equity and liabilities | 10/49 | €131,986 | €165,458 | +€33,472 | +25.4% |
| Equity | 10/15 | €1,528 | €8,354 | +€6,826 | +447% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,472 | -€6,646 | +€6,826 | +50.7% |
| Amounts payable | 17/49 | €130,458 | €157,104 | +€26,646 | +20.4% |
| Amounts payable within one year | 42/48 | €130,458 | €157,104 | +€26,646 | +20.4% |
| Trade debts | 44 | €15,726 | €12,899 | -€2,828 | -18.0% |
| Suppliers | 440/4 | €15,726 | €12,899 | -€2,828 | -18.0% |
| Taxes, remuneration and social security | 45 | €8,325 | €75 | -€8,250 | -99.1% |
| Taxes | 450/3 | €8,325 | €75 | -€8,250 | -99.1% |
| Other amounts payable | 47/48 | €106,406 | €144,130 | +€37,724 | +35.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,297 | €1,268 | -€28 | -2.2% |
| Other operating charges | 640/8 | €484 | €543 | +€59 | +12.1% |
| Gross operating margin | 9900 | -€11,315 | €8,672 | +€19,987 | |
| Operating profit (loss) | 9901 | -€13,096 | €6,861 | +€19,957 | |
| Financial income | 75/76B | - | €69 | +€69 | |
| Recurring financial income | 75 | - | €69 | +€69 | |
| Financial charges | 65/66B | €376 | €104 | -€273 | -72.5% |
| Recurring financial charges | 65 | €376 | €104 | -€273 | -72.5% |
| Profit (loss) for the period before taxes | 9903 | -€13,472 | €6,826 | +€20,298 | |
| Profit (loss) for the period | 9904 | -€13,472 | €6,826 | +€20,298 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,472 | €6,826 | +€20,298 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.