BIKERSIDE: 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.
BIKERSIDE
Largest movements
- Cash -€45,421
down €45,421 (-89.9%), from €50,520 to €5,099
mainly Other debts (-€83,521) and Receivables within one year (-€9,300)
- Receivables within one year +€9,300
up €9,300 (+143%), from €6,510 to €15,810
of which Other amounts receivable: +€8,913
- Tangible fixed assets -€5,604
down €5,604 (-49.8%), from €11,252 to €5,648
- Other debts -€83,521
down €83,521 (-91.8%), from €91,021 to €7,500
- Profit (loss) carried forward +€40,757
up €40,757 (+91.2%), from -€44,710 to -€3,953
- Tax, wage and social debts +€923
up €923 (+29.2%), from €3,166 to €4,090
- Depreciation -€7,687
down €7,687 (-57.8%), from €13,292 to €5,604
- Gross operating margin -€1,986
down €1,986 (-3.8%), from €51,807 to €49,820
- Other operating charges +€1,303
up €1,303 (+171%), from €763 to €2,067
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 | €68,282 | €26,557 | -€41,725 | -61.1% |
| Fixed assets | 21/28 | €11,252 | €5,648 | -€5,604 | -49.8% |
| Tangible fixed assets | 22/27 | €11,252 | €5,648 | -€5,604 | -49.8% |
| Furniture and vehicles | 24 | €11,252 | €5,648 | -€5,604 | -49.8% |
| Current assets | 29/58 | €57,030 | €20,909 | -€36,120 | -63.3% |
| Amounts receivable within one year | 40/41 | €6,510 | €15,810 | +€9,300 | +143% |
| Trade receivables | 40 | €6,510 | €6,897 | +€387 | +5.9% |
| Other amounts receivable | 41 | - | €8,913 | +€8,913 | |
| Cash at bank and in hand | 54/58 | €50,520 | €5,099 | -€45,421 | -89.9% |
| Total equity and liabilities | 10/49 | €68,282 | €26,557 | -€41,725 | -61.1% |
| Equity | 10/15 | -€26,110 | €14,647 | +€40,757 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€44,710 | -€3,953 | +€40,757 | +91.2% |
| Amounts payable | 17/49 | €94,392 | €11,911 | -€82,481 | -87.4% |
| Amounts payable within one year | 42/48 | €94,392 | €11,911 | -€82,481 | -87.4% |
| Trade debts | 44 | €205 | €321 | +€116 | +56.4% |
| Suppliers | 440/4 | €205 | €321 | +€116 | +56.4% |
| Taxes, remuneration and social security | 45 | €3,166 | €4,090 | +€923 | +29.2% |
| Taxes | 450/3 | €3,166 | €4,090 | +€923 | +29.2% |
| Other amounts payable | 47/48 | €91,021 | €7,500 | -€83,521 | -91.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,292 | €5,604 | -€7,687 | -57.8% |
| Other operating charges | 640/8 | €763 | €2,067 | +€1,303 | +171% |
| Gross operating margin | 9900 | €51,807 | €49,820 | -€1,986 | -3.8% |
| Operating profit (loss) | 9901 | €37,752 | €42,149 | +€4,398 | +11.6% |
| Financial charges | 65/66B | €1,660 | €1,393 | -€268 | -16.1% |
| Recurring financial charges | 65 | €1,660 | €1,393 | -€268 | -16.1% |
| Profit (loss) for the period before taxes | 9903 | €36,091 | €40,757 | +€4,665 | +12.9% |
| Profit (loss) for the period | 9904 | €36,091 | €40,757 | +€4,665 | +12.9% |
| Profit (loss) for the period to be appropriated | 9905 | €36,091 | €40,757 | +€4,665 | +12.9% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.