BIKE2B DNA: 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.
BIKE2B DNA
Largest movements
- Receivables within one year -€73,132
down €73,132 (-38.3%), from €191,104 to €117,972
- Intangible fixed assets -€34,769
down €34,769 (-34.1%), from €101,848 to €67,079
- Stocks and contracts -€12,049
down €12,049 (-7.5%), from €160,741 to €148,692
- Deferred charges and accrued income -€7,793
down €7,793 (-47.5%), from €16,421 to €8,628
- Trade debts -€60,956
down €60,956 (-29.5%), from €206,516 to €145,560
- Debts after one year -€36,640
down €36,640 (-31.3%), from €117,245 to €80,605
of which Financial debts: -€23,730
- Profit (loss) carried forward -€22,782
down €22,782 (-46.4%), from €49,137 to €26,355
- Current portion of long-term debt -€8,521
down €8,521 (-26.4%), from €32,251 to €23,730
- Write-downs -€29,148
no longer reported in 2025 (was €29,148)
- Gross operating margin -€12,076
down €12,076 (-15.2%), from €79,209 to €67,133
- Staff costs +€9,672
up €9,672 (+31.4%), from €30,810 to €40,482
- Depreciation -€5,834
down €5,834 (-14.1%), from €41,354 to €35,520
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €471,834 | €343,340 | -€128,494 | -27.2% |
| Fixed assets | 21/28 | €103,568 | €68,048 | -€35,520 | -34.3% |
| Intangible fixed assets | 21 | €101,848 | €67,079 | -€34,769 | -34.1% |
| Tangible fixed assets | 22/27 | €770 | €19 | -€751 | -97.5% |
| Furniture and vehicles | 24 | €770 | €19 | -€751 | -97.5% |
| Financial fixed assets | 28 | €950 | €950 | = | 0.0% |
| Current assets | 29/58 | €368,266 | €275,292 | -€92,974 | -25.2% |
| Stocks and contracts in progress | 3 | €160,741 | €148,692 | -€12,049 | -7.5% |
| Stocks | 30/36 | €160,741 | €148,692 | -€12,049 | -7.5% |
| Amounts receivable within one year | 40/41 | €191,104 | €117,972 | -€73,132 | -38.3% |
| Trade receivables | 40 | €191,104 | €117,972 | -€73,132 | -38.3% |
| Deferred charges and accrued income | 490/1 | €16,421 | €8,628 | -€7,793 | -47.5% |
| Total equity and liabilities | 10/49 | €471,834 | €343,340 | -€128,494 | -27.2% |
| Equity | 10/15 | €54,137 | €31,355 | -€22,782 | -42.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €49,137 | €26,355 | -€22,782 | -46.4% |
| Amounts payable | 17/49 | €417,697 | €311,985 | -€105,712 | -25.3% |
| Amounts payable after more than one year | 17 | €117,245 | €80,605 | -€36,640 | -31.3% |
| Financial debts | 170/4 | €42,903 | €19,173 | -€23,730 | -55.3% |
| Other amounts payable | 178/9 | €74,342 | €61,432 | -€12,910 | -17.4% |
| Amounts payable within one year | 42/48 | €298,780 | €228,289 | -€70,491 | -23.6% |
| Current portion of amounts payable after more than one year | 42 | €32,251 | €23,730 | -€8,521 | -26.4% |
| Financial debts | 43 | €43,376 | €43,949 | +€573 | +1.3% |
| Credit institutions | 430/8 | €43,376 | €43,949 | +€573 | +1.3% |
| Trade debts | 44 | €206,516 | €145,560 | -€60,956 | -29.5% |
| Suppliers | 440/4 | €206,516 | €145,560 | -€60,956 | -29.5% |
| Advances received on contracts in progress | 46 | - | €192 | +€192 | |
| Taxes, remuneration and social security | 45 | €16,637 | €14,858 | -€1,779 | -10.7% |
| Taxes | 450/3 | €8,949 | €5,904 | -€3,045 | -34.0% |
| Remuneration and social security | 454/9 | €7,688 | €8,954 | +€1,266 | +16.5% |
| Accrued charges and deferred income | 492/3 | €1,672 | €3,091 | +€1,419 | +84.9% |
| Remuneration, social security and pensions | 62 | €30,810 | €40,482 | +€9,672 | +31.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,354 | €35,520 | -€5,834 | -14.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €29,148 | - | -€29,148 | |
| Other operating charges | 640/8 | €419 | €1,006 | +€587 | +140% |
| Gross operating margin | 9900 | €79,209 | €67,133 | -€12,076 | -15.2% |
| Operating profit (loss) | 9901 | -€22,522 | -€9,875 | +€12,647 | +56.2% |
| Financial income | 75/76B | €54 | €95 | +€41 | +75.9% |
| Recurring financial income | 75 | €54 | €95 | +€41 | +75.9% |
| Financial charges | 65/66B | €12,640 | €12,907 | +€267 | +2.1% |
| Recurring financial charges | 65 | €12,640 | €12,907 | +€267 | +2.1% |
| Profit (loss) for the period before taxes | 9903 | -€35,108 | -€22,687 | +€12,421 | +35.4% |
| Income taxes | 67/77 | -€523 | €95 | +€618 | |
| Profit (loss) for the period | 9904 | -€34,585 | -€22,782 | +€11,803 | +34.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€34,585 | -€22,782 | +€11,803 | +34.1% |
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.