BIKEBAT: 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.
BIKEBAT
Largest movements
- Cash +€152,111
up €152,111 (+286%), from €53,151 to €205,262
mainly Depreciation (+€193,445) and Debts after one year (+€108,409)
- Intangible fixed assets -€106,995
down €106,995 (-36.3%), from €294,427 to €187,432
- Receivables within one year -€105,442
down €105,442 (-23.9%), from €441,351 to €335,910
of which Trade receivables: -€112,172
- Deferred charges and accrued income -€22,418
down €22,418 (-47.3%), from €47,424 to €25,006
- Debts after one year +€108,409
new in 2025: €108,409
- Trade debts -€59,287
down €59,287 (-51.1%), from €116,117 to €56,830
- Profit (loss) carried forward -€57,701
down €57,701 (-30.2%), from €190,750 to €133,049
- Short-term financial debts -€29,484
down €29,484 (-4.5%), from €659,484 to €630,000
- Other debts -€24,024
down €24,024 (-31.2%), from €76,923 to €52,899
- Staff costs -€53,161
down €53,161 (-9.8%), from €539,945 to €486,784
- Financial income -€18,713
down €18,713 (-79.7%), from €23,478 to €4,765
- Financial charges -€13,257
down €13,257 (-25.2%), from €52,571 to €39,314
- Depreciation -€8,283
down €8,283 (-4.1%), from €201,728 to €193,445
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 | €1,602,010 | €1,515,044 | -€86,966 | -5.4% |
| Fixed assets | 21/28 | €458,645 | €343,211 | -€115,434 | -25.2% |
| Intangible fixed assets | 21 | €294,427 | €187,432 | -€106,995 | -36.3% |
| Tangible fixed assets | 22/27 | €160,718 | €152,279 | -€8,439 | -5.3% |
| Plant, machinery and equipment | 23 | €76,749 | €44,884 | -€31,864 | -41.5% |
| Furniture and vehicles | 24 | €56,575 | €42,223 | -€14,352 | -25.4% |
| Other tangible fixed assets | 26 | €27,394 | €65,172 | +€37,777 | +138% |
| Financial fixed assets | 28 | €3,500 | €3,500 | = | 0.0% |
| Current assets | 29/58 | €1,143,365 | €1,171,833 | +€28,468 | +2.5% |
| Stocks and contracts in progress | 3 | €601,439 | €605,656 | +€4,217 | +0.7% |
| Stocks | 30/36 | €601,439 | €605,656 | +€4,217 | +0.7% |
| Contracts in progress | 37 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €441,351 | €335,910 | -€105,442 | -23.9% |
| Trade receivables | 40 | €392,573 | €280,401 | -€112,172 | -28.6% |
| Other amounts receivable | 41 | €48,779 | €55,509 | +€6,730 | +13.8% |
| Cash at bank and in hand | 54/58 | €53,151 | €205,262 | +€152,111 | +286% |
| Deferred charges and accrued income | 490/1 | €47,424 | €25,006 | -€22,418 | -47.3% |
| Total equity and liabilities | 10/49 | €1,602,010 | €1,515,044 | -€86,966 | -5.4% |
| Equity | 10/15 | €256,750 | €199,049 | -€57,701 | -22.5% |
| Contributions | 10/11 | €60,000 | €60,000 | = | 0.0% |
| Reserves | 13 | €6,000 | €6,000 | = | 0.0% |
| Distributable reserves | 133 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €190,750 | €133,049 | -€57,701 | -30.2% |
| Amounts payable | 17/49 | €1,345,260 | €1,315,995 | -€29,265 | -2.2% |
| Amounts payable after more than one year | 17 | - | €108,409 | +€108,409 | |
| Financial debts | 170/4 | - | €108,409 | +€108,409 | |
| Amounts payable within one year | 42/48 | €984,489 | €858,501 | -€125,988 | -12.8% |
| Current portion of amounts payable after more than one year | 42 | - | €12,066 | +€12,066 | |
| Financial debts | 43 | €659,484 | €630,000 | -€29,484 | -4.5% |
| Credit institutions | 430/8 | €659,484 | €630,000 | -€29,484 | -4.5% |
| Trade debts | 44 | €116,117 | €56,830 | -€59,287 | -51.1% |
| Suppliers | 440/4 | €116,117 | €56,830 | -€59,287 | -51.1% |
| Advances received on contracts in progress | 46 | €42,666 | €30,605 | -€12,062 | -28.3% |
| Taxes, remuneration and social security | 45 | €89,299 | €76,101 | -€13,198 | -14.8% |
| Taxes | 450/3 | €28,358 | €32,598 | +€4,240 | +15.0% |
| Remuneration and social security | 454/9 | €60,941 | €43,503 | -€17,438 | -28.6% |
| Other amounts payable | 47/48 | €76,923 | €52,899 | -€24,024 | -31.2% |
| Accrued charges and deferred income | 492/3 | €360,771 | €349,086 | -€11,685 | -3.2% |
| Remuneration, social security and pensions | 62 | €539,945 | €486,784 | -€53,161 | -9.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €201,728 | €193,445 | -€8,283 | -4.1% |
| Other operating charges | 640/8 | €8,556 | €9,087 | +€531 | +6.2% |
| Gross operating margin | 9900 | €662,383 | €666,163 | +€3,780 | +0.6% |
| Operating profit (loss) | 9901 | -€87,847 | -€23,153 | +€64,694 | +73.6% |
| Financial income | 75/76B | €23,478 | €4,765 | -€18,713 | -79.7% |
| Recurring financial income | 75 | €23,478 | €4,765 | -€18,713 | -79.7% |
| Financial charges | 65/66B | €52,571 | €39,314 | -€13,257 | -25.2% |
| Recurring financial charges | 65 | €52,571 | €39,314 | -€13,257 | -25.2% |
| Profit (loss) for the period before taxes | 9903 | -€116,939 | -€57,701 | +€59,238 | +50.7% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€116,939 | -€57,701 | +€59,238 | +50.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€116,939 | -€57,701 | +€59,238 | +50.7% |
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 29 October 2026 via checked.be.