BIKERS DESIGN: 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.
What changed
BIKERS DESIGN
NACE 47.820, Retail sale of motor vehicle parts and accessories
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€7,374
2024 · €16,521-€9,147
Equity
€173,491
2024 · €166,117+€7,374
Cash
€9,982
2024 · €3,371+€6,611
Balance sheet total
€1.5m
2024 · €1.4m+€152,517
Largest movements
Assets
- Tangible fixed assets +€91,973
up €91,973 (+32.8%), from €280,040 to €372,013
of which Furniture and vehicles: +€115,682
- Stocks and contracts +€38,157
up €38,157 (+3.7%), from €1.0m to €1.1m
Equity and liabilities
- Debts after one year +€144,745
up €144,745 (+681%), from €21,249 to €165,994
- Current portion of long-term debt +€35,352
up €35,352 (+89.9%), from €39,342 to €74,694
- Short-term financial debts -€32,354
down €32,354 (-13.3%), from €242,354 to €210,000
- Trade debts -€17,657
down €17,657 (-24.6%), from €71,646 to €53,989
Income statement
- Gross operating margin +€19,773
up €19,773 (+12.1%), from €163,657 to €183,430
- Depreciation +€18,660
up €18,660 (+36.3%), from €51,470 to €70,130
- Staff costs +€13,068
up €13,068 (+21.9%), from €59,553 to €72,621
- Taxes -€1,902
down €1,902, from €1,711 to -€191
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.
Result 2024
€16,521
Gross operating margin
+€19,773
Staff costs
-€13,068
Depreciation
-€18,660
Other operating charges
+€1,443
Financial income
+€176
Financial charges
-€713
Taxes
+€1,902
Result 2025
€7,374
raises the resultlowers the result
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.
From operations
+€20,971
Investment
-€162,103
Financing
+€147,743
Cash 2024
€3,371
From operations (derived)
+€20,971
Net result for the year
+€7,374
Depreciation
+€70,130
Stocks and contracts
-€38,157
Receivables within one year
-€2,462
Deferred charges and accrued income
-€13,314
Trade debts
-€17,657
Tax, wage and social debts
-€995
Other debts
+€12,039
Accrued charges and deferred income
+€4,013
Investment (derived)
-€162,103
Investment in fixed assets (net)
-€162,103
Financing
+€147,743
Debts after one year
+€144,745
Current portion of long-term debt
+€35,352
Short-term financial debts
-€32,354
Cash 2025
€9,982
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,350,985 | €1,503,502 | +€152,517 | +11.3% |
| Fixed assets | 21/28 | €280,152 | €372,125 | +€91,973 | +32.8% |
| Tangible fixed assets | 22/27 | €280,040 | €372,013 | +€91,973 | +32.8% |
| Land and buildings | 22 | €200,847 | €174,638 | -€26,209 | -13.0% |
| Plant, machinery and equipment | 23 | €47,674 | €50,174 | +€2,500 | +5.2% |
| Furniture and vehicles | 24 | €31,519 | €147,201 | +€115,682 | +367% |
| Financial fixed assets | 28 | €112 | €112 | = | 0.0% |
| Current assets | 29/58 | €1,070,833 | €1,131,377 | +€60,544 | +5.7% |
| Stocks and contracts in progress | 3 | €1,045,021 | €1,083,178 | +€38,157 | +3.7% |
| Stocks | 30/36 | €1,045,021 | €1,083,178 | +€38,157 | +3.7% |
| Amounts receivable within one year | 40/41 | €22,441 | €24,903 | +€2,462 | +11.0% |
| Trade receivables | 40 | €22,236 | €24,653 | +€2,417 | +10.9% |
| Other amounts receivable | 41 | €205 | €250 | +€45 | +22.0% |
| Cash at bank and in hand | 54/58 | €3,371 | €9,982 | +€6,611 | +196% |
| Deferred charges and accrued income | 490/1 | - | €13,314 | +€13,314 | |
| Total equity and liabilities | 10/49 | €1,350,985 | €1,503,502 | +€152,517 | +11.3% |
| Equity | 10/15 | €166,117 | €173,491 | +€7,374 | +4.4% |
| Contributions | 10/11 | €68,592 | €68,592 | = | 0.0% |
| Reserves | 13 | €5,625 | €5,625 | = | 0.0% |
| Distributable reserves | 133 | €5,625 | €5,625 | = | 0.0% |
| Profit (loss) carried forward | 14 | €91,900 | €99,274 | +€7,374 | +8.0% |
| Amounts payable | 17/49 | €1,184,868 | €1,330,011 | +€145,143 | +12.2% |
| Amounts payable after more than one year | 17 | €21,249 | €165,994 | +€144,745 | +681% |
| Financial debts | 170/4 | €21,249 | €165,994 | +€144,745 | +681% |
| Amounts payable within one year | 42/48 | €1,161,827 | €1,158,212 | -€3,615 | -0.3% |
| Current portion of amounts payable after more than one year | 42 | €39,342 | €74,694 | +€35,352 | +89.9% |
| Financial debts | 43 | €242,354 | €210,000 | -€32,354 | -13.3% |
| Credit institutions | 430/8 | €242,354 | €210,000 | -€32,354 | -13.3% |
| Trade debts | 44 | €71,646 | €53,989 | -€17,657 | -24.6% |
| Suppliers | 440/4 | €71,646 | €53,989 | -€17,657 | -24.6% |
| Advances received on contracts in progress | 46 | €1,000 | €1,000 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €25,705 | €24,710 | -€995 | -3.9% |
| Taxes | 450/3 | €10,150 | €9,833 | -€317 | -3.1% |
| Remuneration and social security | 454/9 | €15,555 | €14,877 | -€678 | -4.4% |
| Other amounts payable | 47/48 | €781,780 | €793,819 | +€12,039 | +1.5% |
| Accrued charges and deferred income | 492/3 | €1,792 | €5,805 | +€4,013 | +224% |
| Remuneration, social security and pensions | 62 | €59,553 | €72,621 | +€13,068 | +21.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,470 | €70,130 | +€18,660 | +36.3% |
| Other operating charges | 640/8 | €14,954 | €13,511 | -€1,443 | -9.6% |
| Gross operating margin | 9900 | €163,657 | €183,430 | +€19,773 | +12.1% |
| Operating profit (loss) | 9901 | €37,680 | €27,168 | -€10,512 | -27.9% |
| Financial income | 75/76B | €6 | €182 | +€176 | +2,933% |
| Recurring financial income | 75 | €6 | €182 | +€176 | +2,933% |
| Financial charges | 65/66B | €19,454 | €20,167 | +€713 | +3.7% |
| Recurring financial charges | 65 | €19,454 | €20,167 | +€713 | +3.7% |
| Profit (loss) for the period before taxes | 9903 | €18,232 | €7,183 | -€11,049 | -60.6% |
| Income taxes | 67/77 | €1,711 | -€191 | -€1,902 | |
| Profit (loss) for the period | 9904 | €16,521 | €7,374 | -€9,147 | -55.4% |
| Profit (loss) for the period to be appropriated | 9905 | €16,521 | €7,374 | -€9,147 | -55.4% |
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 17 October 2026 via checked.be.