BIKERSZONE: what changed
Two fiscal 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.
BIKERSZONE
Largest movements
- Tangible fixed assets +€200,506
up €200,506 (+3521.5%), from €5,694 to €206,200
of which Plant, machinery and equipment: +€161,297
- Deferred charges and accrued income -€50,035
no longer reported in 2025 (was €50,035)
- Cash -€23,898
down €23,898 (-55.7%), from €42,892 to €18,993
mainly Investment in fixed assets (net) (-€231,171) and Tax, wage and social debts (-€13,092)
- Stocks and contracts +€12,231
up €12,231 (+3.7%), from €326,763 to €338,995
- Receivables within one year -€6,469
down €6,469 (-56.8%), from €11,380 to €4,911
of which Trade receivables: -€3,374
- Other debts +€71,627
up €71,627 (+80.8%), from €88,664 to €160,290
- Debts after one year +€54,472
up €54,472 (+27.3%), from €199,503 to €253,975
- Trade debts +€27,443
up €27,443 (+93.2%), from €29,449 to €56,892
- Tax, wage and social debts -€13,092
down €13,092 (-83.3%), from €15,711 to €2,619
- Current portion of long-term debt -€10,702
down €10,702 (-41.9%), from €25,527 to €14,825
- Gross operating margin +€46,720
up €46,720 (+139.9%), from €33,391 to €80,111
- Depreciation +€29,466
up €29,466 (+2456.3%), from €1,200 to €30,665
- Other operating charges +€16,975
up €16,975 (+362.7%), from €4,680 to €21,655
- Financial charges +€8,189
up €8,189 (+107.6%), from €7,607 to €15,796
- Taxes -€1,747
down €1,747 (-68.2%), from €2,561 to €814
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 | €437,007 | €569,342 | +€132,335 | +30.3% |
| Fixed assets | 21/28 | €5,937 | €206,443 | +€200,506 | +3377.4% |
| Tangible fixed assets | 22/27 | €5,694 | €206,200 | +€200,506 | +3521.5% |
| Plant, machinery and equipment | 23 | €5,022 | €166,320 | +€161,297 | +3211.5% |
| Furniture and vehicles | 24 | €671 | €39,880 | +€39,209 | +5840.5% |
| Financial fixed assets | 28 | €243 | €243 | = | 0.0% |
| Current assets | 29/58 | €431,070 | €362,899 | -€68,171 | -15.8% |
| Stocks and contracts in progress | 3 | €326,763 | €338,995 | +€12,231 | +3.7% |
| Stocks | 30/36 | €326,763 | €338,995 | +€12,231 | +3.7% |
| Amounts receivable within one year | 40/41 | €11,380 | €4,911 | -€6,469 | -56.8% |
| Trade receivables | 40 | €6,468 | €3,094 | -€3,374 | -52.2% |
| Other amounts receivable | 41 | €4,913 | €1,817 | -€3,095 | -63.0% |
| Cash at bank and in hand | 54/58 | €42,892 | €18,993 | -€23,898 | -55.7% |
| Deferred charges and accrued income | 490/1 | €50,035 | - | -€50,035 | |
| Total equity and liabilities | 10/49 | €437,007 | €569,342 | +€132,335 | +30.3% |
| Equity | 10/15 | €78,154 | €80,741 | +€2,588 | +3.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €57,694 | €60,281 | +€2,588 | +4.5% |
| Amounts payable | 17/49 | €358,854 | €488,601 | +€129,747 | +36.2% |
| Amounts payable after more than one year | 17 | €199,503 | €253,975 | +€54,472 | +27.3% |
| Financial debts | 170/4 | €199,503 | €253,975 | +€54,472 | +27.3% |
| Amounts payable within one year | 42/48 | €159,351 | €234,626 | +€75,275 | +47.2% |
| Current portion of amounts payable after more than one year | 42 | €25,527 | €14,825 | -€10,702 | -41.9% |
| Trade debts | 44 | €29,449 | €56,892 | +€27,443 | +93.2% |
| Suppliers | 440/4 | €29,449 | €56,892 | +€27,443 | +93.2% |
| Taxes, remuneration and social security | 45 | €15,711 | €2,619 | -€13,092 | -83.3% |
| Taxes | 450/3 | €15,711 | €2,619 | -€13,092 | -83.3% |
| Other amounts payable | 47/48 | €88,664 | €160,290 | +€71,627 | +80.8% |
| Remuneration, social security and pensions | 62 | €7,639 | €8,592 | +€953 | +12.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,200 | €30,665 | +€29,466 | +2456.3% |
| Other operating charges | 640/8 | €4,680 | €21,655 | +€16,975 | +362.7% |
| Gross operating margin | 9900 | €33,391 | €80,111 | +€46,720 | +139.9% |
| Operating profit (loss) | 9901 | €19,873 | €19,198 | -€675 | -3.4% |
| Financial charges | 65/66B | €7,607 | €15,796 | +€8,189 | +107.6% |
| Recurring financial charges | 65 | €7,607 | €15,796 | +€8,189 | +107.6% |
| Profit (loss) for the period before taxes | 9903 | €12,265 | €3,402 | -€8,864 | -72.3% |
| Income taxes | 67/77 | €2,561 | €814 | -€1,747 | -68.2% |
| Profit (loss) for the period | 9904 | €9,704 | €2,588 | -€7,117 | -73.3% |
| Profit (loss) for the period to be appropriated | 9905 | €9,704 | €2,588 | -€7,117 | -73.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.