BIKER: 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.
BIKER
Largest movements
- Stocks and contracts +€194,375
up €194,375 (+30.7%), from €632,164 to €826,539
- Cash -€127,980
down €127,980 (-76.1%), from €168,105 to €40,124
mainly Other debts (-€407,250) and Net result for the year (-€289,783)
- Current investments +€58,182
new in 2025: €58,182
- Tangible fixed assets +€22,732
up €22,732 (+410.6%), from €5,537 to €28,268
of which Other tangible fixed assets: +€22,100
- Receivables within one year +€17,949
up €17,949 (+27.8%), from €64,455 to €82,404
of which Trade receivables: +€10,162
- Short-term financial debts +€435,382
up €435,382 (+1840.1%), from €23,661 to €459,044
- Other debts -€407,250
down €407,250 (-97.3%), from €418,676 to €11,426
- Debts after one year +€329,500
up €329,500, from €0 to €329,500
- Profit (loss) carried forward -€289,783
down €289,783, from €16,973 to -€272,809
- Trade debts +€108,081
up €108,081 (+88.8%), from €121,718 to €229,799
- Gross operating margin -€212,214
down €212,214 (-48.8%), from €435,201 to €222,987
- Staff costs -€86,596
down €86,596 (-16.1%), from €536,745 to €450,149
- Write-downs +€29,868
new in 2025: €29,868
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.
Cash bridge derived
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 | €889,270 | €1,068,720 | +€179,450 | +20.2% |
| Fixed assets | 21/28 | €22,150 | €58,812 | +€36,662 | +165.5% |
| Intangible fixed assets | 21 | €10,134 | €12,214 | +€2,080 | +20.5% |
| Tangible fixed assets | 22/27 | €5,537 | €28,268 | +€22,732 | +410.6% |
| Plant, machinery and equipment | 23 | €664 | €1,734 | +€1,070 | +161.2% |
| Furniture and vehicles | 24 | €691 | €253 | -€438 | -63.4% |
| Other tangible fixed assets | 26 | €4,182 | €26,281 | +€22,100 | +528.5% |
| Financial fixed assets | 28 | €6,480 | €18,330 | +€11,850 | +182.9% |
| Current assets | 29/58 | €867,119 | €1,009,908 | +€142,789 | +16.5% |
| Stocks and contracts in progress | 3 | €632,164 | €826,539 | +€194,375 | +30.7% |
| Stocks | 30/36 | €632,164 | €826,539 | +€194,375 | +30.7% |
| Amounts receivable within one year | 40/41 | €64,455 | €82,404 | +€17,949 | +27.8% |
| Trade receivables | 40 | €61,336 | €71,498 | +€10,162 | +16.6% |
| Other amounts receivable | 41 | €3,119 | €10,906 | +€7,787 | +249.7% |
| Current investments | 50/53 | - | €58,182 | +€58,182 | |
| Cash at bank and in hand | 54/58 | €168,105 | €40,124 | -€127,980 | -76.1% |
| Deferred charges and accrued income | 490/1 | €2,396 | €2,659 | +€263 | +11.0% |
| Total equity and liabilities | 10/49 | €889,270 | €1,068,720 | +€179,450 | +20.2% |
| Equity | 10/15 | €136,477 | -€153,305 | -€289,783 | |
| Contributions | 10/11 | €60,000 | €60,000 | = | 0.0% |
| Reserves | 13 | €59,504 | €59,504 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €59,504 | €59,504 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,973 | -€272,809 | -€289,783 | |
| Amounts payable | 17/49 | €752,792 | €1,222,025 | +€469,233 | +62.3% |
| Amounts payable after more than one year | 17 | €0 | €329,500 | +€329,500 | |
| Financial debts | 170/4 | €0 | €329,500 | +€329,500 | |
| Amounts payable within one year | 42/48 | €747,983 | €881,157 | +€133,174 | +17.8% |
| Current portion of amounts payable after more than one year | 42 | €0 | €7,424 | +€7,424 | |
| Financial debts | 43 | €23,661 | €459,044 | +€435,382 | +1840.1% |
| Credit institutions | 430/8 | €23,661 | €459,044 | +€435,382 | +1840.1% |
| Trade debts | 44 | €121,718 | €229,799 | +€108,081 | +88.8% |
| Suppliers | 440/4 | €121,718 | €229,799 | +€108,081 | +88.8% |
| Advances received on contracts in progress | 46 | €17,829 | €32,422 | +€14,593 | +81.9% |
| Taxes, remuneration and social security | 45 | €166,099 | €141,043 | -€25,056 | -15.1% |
| Taxes | 450/3 | €71,352 | €45,787 | -€25,565 | -35.8% |
| Remuneration and social security | 454/9 | €94,746 | €95,256 | +€509 | +0.5% |
| Other amounts payable | 47/48 | €418,676 | €11,426 | -€407,250 | -97.3% |
| Accrued charges and deferred income | 492/3 | €4,810 | €11,368 | +€6,559 | +136.4% |
| Non-recurring operating income | 76A | - | €7,686 | +€7,686 | |
| Remuneration, social security and pensions | 62 | €536,745 | €450,149 | -€86,596 | -16.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,639 | €8,566 | +€2,927 | +51.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €29,868 | +€29,868 | |
| Other operating charges | 640/8 | €4,088 | €2,732 | -€1,356 | -33.2% |
| Gross operating margin | 9900 | €435,201 | €222,987 | -€212,214 | -48.8% |
| Operating profit (loss) | 9901 | -€111,271 | -€268,328 | -€157,057 | -141.1% |
| Financial income | 75/76B | €7,354 | €3,765 | -€3,589 | -48.8% |
| Recurring financial income | 75 | €7,354 | €3,765 | -€3,589 | -48.8% |
| Financial charges | 65/66B | €27,073 | €24,869 | -€2,204 | -8.1% |
| Recurring financial charges | 65 | €27,073 | €24,869 | -€2,204 | -8.1% |
| Profit (loss) for the period before taxes | 9903 | -€130,991 | -€289,433 | -€158,442 | -121.0% |
| Income taxes | 67/77 | €36 | €350 | +€314 | +876.6% |
| Profit (loss) for the period | 9904 | -€131,026 | -€289,783 | -€158,756 | -121.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€131,026 | -€289,783 | -€158,756 | -121.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.