BIKERS WORLD: 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.
BIKERS WORLD
Largest movements
- Stocks and contracts +€49,343
up €49,343 (+35.7%), from €138,240 to €187,582
- Cash -€46,130
down €46,130 (-22.5%), from €204,719 to €158,589
mainly Stocks and contracts (-€49,343) and Debts after one year (-€43,267)
- Receivables within one year -€19,483
down €19,483 (-13.9%), from €140,319 to €120,837
of which Trade receivables: -€19,345
- Debts after one year -€43,267
down €43,267 (-51.3%), from €84,362 to €41,095
- Reserves +€22,970
up €22,970 (+23.1%), from €99,471 to €122,441
of which Distributable reserves: +€22,970
- Tax, wage and social debts -€5,404
down €5,404 (-53.5%), from €10,110 to €4,706
- Gross operating margin +€55,215
up €55,215, from -€16,775 to €38,440
- Other operating charges -€2,291
down €2,291 (-52.6%), from €4,353 to €2,062
- Financial charges -€1,973
down €1,973 (-13.8%), from €14,331 to €12,358
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 | €486,199 | €468,879 | -€17,320 | -3.6% |
| Fixed assets | 21/28 | €2,921 | €1,871 | -€1,050 | -36.0% |
| Tangible fixed assets | 22/27 | €2,921 | €1,871 | -€1,050 | -36.0% |
| Land and buildings | 22 | €2,341 | €1,560 | -€780 | -33.3% |
| Plant, machinery and equipment | 23 | €581 | €311 | -€270 | -46.5% |
| Current assets | 29/58 | €483,278 | €467,008 | -€16,270 | -3.4% |
| Stocks and contracts in progress | 3 | €138,240 | €187,582 | +€49,343 | +35.7% |
| Stocks | 30/36 | €138,240 | €187,582 | +€49,343 | +35.7% |
| Amounts receivable within one year | 40/41 | €140,319 | €120,837 | -€19,483 | -13.9% |
| Trade receivables | 40 | €125,545 | €106,200 | -€19,345 | -15.4% |
| Other amounts receivable | 41 | €14,774 | €14,637 | -€138 | -0.9% |
| Cash at bank and in hand | 54/58 | €204,719 | €158,589 | -€46,130 | -22.5% |
| Total equity and liabilities | 10/49 | €486,199 | €468,879 | -€17,320 | -3.6% |
| Equity | 10/15 | €124,271 | €147,241 | +€22,970 | +18.5% |
| Contributions | 10/11 | €24,800 | €24,800 | = | 0.0% |
| Reserves | 13 | €99,471 | €122,441 | +€22,970 | +23.1% |
| Non-distributable reserves | 130/1 | €2,480 | €2,480 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,480 | €2,480 | = | 0.0% |
| Distributable reserves | 133 | €96,991 | €119,961 | +€22,970 | +23.7% |
| Amounts payable | 17/49 | €361,928 | €321,638 | -€40,290 | -11.1% |
| Amounts payable after more than one year | 17 | €84,362 | €41,095 | -€43,267 | -51.3% |
| Financial debts | 170/4 | €84,362 | €41,095 | -€43,267 | -51.3% |
| Amounts payable within one year | 42/48 | €277,567 | €280,543 | +€2,977 | +1.1% |
| Current portion of amounts payable after more than one year | 42 | €141,820 | €143,267 | +€1,446 | +1.0% |
| Trade debts | 44 | €168 | €3,425 | +€3,256 | +1,934% |
| Suppliers | 440/4 | €168 | €3,425 | +€3,256 | +1,934% |
| Taxes, remuneration and social security | 45 | €10,110 | €4,706 | -€5,404 | -53.5% |
| Taxes | 450/3 | €10,110 | €4,706 | -€5,404 | -53.5% |
| Other amounts payable | 47/48 | €125,468 | €129,146 | +€3,678 | +2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,050 | €1,050 | = | 0.0% |
| Other operating charges | 640/8 | €4,353 | €2,062 | -€2,291 | -52.6% |
| Gross operating margin | 9900 | -€16,775 | €38,440 | +€55,215 | |
| Operating profit (loss) | 9901 | -€22,178 | €35,328 | +€57,506 | |
| Financial charges | 65/66B | €14,331 | €12,358 | -€1,973 | -13.8% |
| Recurring financial charges | 65 | €14,331 | €12,358 | -€1,973 | -13.8% |
| Profit (loss) for the period before taxes | 9903 | -€36,509 | €22,970 | +€59,479 | |
| Profit (loss) for the period | 9904 | -€36,509 | €22,970 | +€59,479 | |
| Profit (loss) for the period to be appropriated | 9905 | -€36,509 | €22,970 | +€59,479 |
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 25 October 2026 via checked.be.