Bikes CLAESSENS: 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.
Bikes CLAESSENS
Largest movements
- Cash +€69,325
up €69,325 (+62.0%), from €111,834 to €181,159
mainly Stocks and contracts (+€51,000) and Depreciation (+€24,679)
- Stocks and contracts -€51,000
down €51,000 (-6.7%), from €763,177 to €712,177
- Receivables within one year +€20,253
up €20,253 (+65.9%), from €30,729 to €50,982
of which Trade receivables: +€19,603
- Tangible fixed assets -€11,072
down €11,072 (-8.4%), from €132,472 to €121,401
of which Other tangible fixed assets: -€13,072
- Profit (loss) carried forward +€23,352
up €23,352 (+47.0%), from -€49,686 to -€26,334
- Trade debts +€14,490
up €14,490 (+7.6%), from €191,432 to €205,923
- Staff costs -€28,345
down €28,345 (-19.3%), from €146,905 to €118,560
- Gross operating margin -€11,018
down €11,018 (-5.6%), from €197,875 to €186,858
- Financial charges -€3,645
down €3,645 (-17.4%), from €20,927 to €17,282
- Financial income +€2,604
up €2,604 (+42.2%), from €6,173 to €8,777
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 | €1,056,487 | €1,082,262 | +€25,775 | +2.4% |
| Formation expenses | 20 | €3,824 | €2,924 | -€900 | -23.5% |
| Fixed assets | 21/28 | €132,472 | €121,401 | -€11,072 | -8.4% |
| Tangible fixed assets | 22/27 | €132,472 | €121,401 | -€11,072 | -8.4% |
| Plant, machinery and equipment | 23 | €7,067 | €5,078 | -€1,989 | -28.1% |
| Furniture and vehicles | 24 | €3,793 | €20,625 | +€16,832 | +444% |
| Leasing and similar rights | 25 | €12,842 | €0 | -€12,842 | -100% |
| Other tangible fixed assets | 26 | €108,770 | €95,698 | -€13,072 | -12.0% |
| Current assets | 29/58 | €920,190 | €957,937 | +€37,747 | +4.1% |
| Stocks and contracts in progress | 3 | €763,177 | €712,177 | -€51,000 | -6.7% |
| Stocks | 30/36 | €763,177 | €712,177 | -€51,000 | -6.7% |
| Amounts receivable within one year | 40/41 | €30,729 | €50,982 | +€20,253 | +65.9% |
| Trade receivables | 40 | €27,069 | €46,672 | +€19,603 | +72.4% |
| Other amounts receivable | 41 | €3,660 | €4,310 | +€650 | +17.8% |
| Cash at bank and in hand | 54/58 | €111,834 | €181,159 | +€69,325 | +62.0% |
| Deferred charges and accrued income | 490/1 | €14,449 | €13,618 | -€831 | -5.8% |
| Total equity and liabilities | 10/49 | €1,056,487 | €1,082,262 | +€25,775 | +2.4% |
| Equity | 10/15 | €453,512 | €476,864 | +€23,352 | +5.1% |
| Contributions | 10/11 | €152,500 | €152,500 | = | 0.0% |
| Reserves | 13 | €350,698 | €350,698 | = | 0.0% |
| Distributable reserves | 133 | €350,698 | €350,698 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€49,686 | -€26,334 | +€23,352 | +47.0% |
| Amounts payable | 17/49 | €602,975 | €605,398 | +€2,423 | +0.4% |
| Amounts payable after more than one year | 17 | €107,618 | €100,635 | -€6,983 | -6.5% |
| Financial debts | 170/4 | €107,618 | €100,635 | -€6,983 | -6.5% |
| Amounts payable within one year | 42/48 | €494,000 | €502,987 | +€8,987 | +1.8% |
| Current portion of amounts payable after more than one year | 42 | €261,565 | €257,553 | -€4,012 | -1.5% |
| Trade debts | 44 | €191,432 | €205,923 | +€14,490 | +7.6% |
| Suppliers | 440/4 | €191,432 | €205,923 | +€14,490 | +7.6% |
| Advances received on contracts in progress | 46 | €1,378 | €0 | -€1,378 | -100% |
| Taxes, remuneration and social security | 45 | €39,625 | €39,511 | -€113 | -0.3% |
| Taxes | 450/3 | €17,256 | €20,369 | +€3,113 | +18.0% |
| Remuneration and social security | 454/9 | €22,369 | €19,142 | -€3,226 | -14.4% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €1,358 | €1,776 | +€419 | +30.8% |
| Non-recurring operating income | 76A | - | €826 | +€826 | |
| Remuneration, social security and pensions | 62 | €146,905 | €118,560 | -€28,345 | -19.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,115 | €24,679 | +€1,563 | +6.8% |
| Other operating charges | 640/8 | €11,508 | €11,734 | +€226 | +2.0% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €197,875 | €186,858 | -€11,018 | -5.6% |
| Operating profit (loss) | 9901 | €16,347 | €31,885 | +€15,539 | +95.1% |
| Financial income | 75/76B | €6,173 | €8,777 | +€2,604 | +42.2% |
| Recurring financial income | 75 | €6,173 | €8,777 | +€2,604 | +42.2% |
| Financial charges | 65/66B | €20,927 | €17,282 | -€3,645 | -17.4% |
| Recurring financial charges | 65 | €20,927 | €17,282 | -€3,645 | -17.4% |
| Profit (loss) for the period before taxes | 9903 | €1,593 | €23,380 | +€21,788 | +1,368% |
| Income taxes | 67/77 | €0 | €28 | +€28 | |
| Profit (loss) for the period | 9904 | €1,593 | €23,352 | +€21,760 | +1,366% |
| Profit (loss) for the period to be appropriated | 9905 | €1,593 | €23,352 | +€21,760 | +1,366% |
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 16 October 2026 via checked.be.