BikeServicepunt: 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.
BikeServicepunt
Largest movements
- Stocks and contracts -€60,317
down €60,317 (-25.5%), from €236,215 to €175,897
- Cash -€18,708
down €18,708 (-26.1%), from €71,737 to €53,029
mainly Tax, wage and social debts (-€34,266) and Net result for the year (-€22,217)
- Tangible fixed assets -€17,509
down €17,509 (-24.4%), from €71,735 to €54,226
- Tax, wage and social debts -€34,266
down €34,266 (-69.4%), from €49,395 to €15,129
of which Taxes: -€33,971
- Debts after one year -€20,103
down €20,103 (-28.6%), from €70,347 to €50,244
- Trade debts -€16,765
down €16,765 (-46.2%), from €36,269 to €19,504
- Current portion of long-term debt -€13,688
down €13,688 (-40.5%), from €33,791 to €20,103
- Profit (loss) carried forward -€12,470
new in 2025: -€12,470
- Gross operating margin -€11,103
down €11,103 (-17.4%), from €63,867 to €52,764
- Other operating charges -€4,755
down €4,755 (-71.7%), from €6,627 to €1,872
- Staff costs -€3,611
down €3,611 (-8.3%), from €43,478 to €39,868
- Depreciation -€1,913
down €1,913 (-9.9%), from €19,422 to €17,509
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 | €396,762 | €296,449 | -€100,313 | -25.3% |
| Fixed assets | 21/28 | €71,735 | €54,226 | -€17,509 | -24.4% |
| Tangible fixed assets | 22/27 | €71,735 | €54,226 | -€17,509 | -24.4% |
| Land and buildings | 22 | €29,527 | €24,190 | -€5,336 | -18.1% |
| Plant, machinery and equipment | 23 | €32,436 | €24,241 | -€8,195 | -25.3% |
| Furniture and vehicles | 24 | €9,772 | €5,795 | -€3,977 | -40.7% |
| Current assets | 29/58 | €325,027 | €242,222 | -€82,805 | -25.5% |
| Stocks and contracts in progress | 3 | €236,215 | €175,897 | -€60,317 | -25.5% |
| Stocks | 30/36 | €236,215 | €175,897 | -€60,317 | -25.5% |
| Amounts receivable within one year | 40/41 | €16,811 | €13,224 | -€3,587 | -21.3% |
| Trade receivables | 40 | €16,811 | €13,108 | -€3,703 | -22.0% |
| Other amounts receivable | 41 | - | €116 | +€116 | |
| Cash at bank and in hand | 54/58 | €71,737 | €53,029 | -€18,708 | -26.1% |
| Deferred charges and accrued income | 490/1 | €265 | €72 | -€193 | -72.9% |
| Total equity and liabilities | 10/49 | €396,762 | €296,449 | -€100,313 | -25.3% |
| Equity | 10/15 | €15,947 | -€6,270 | -€22,217 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €9,747 | - | -€9,747 | |
| Distributable reserves | 133 | €9,747 | - | -€9,747 | |
| Profit (loss) carried forward | 14 | - | -€12,470 | -€12,470 | |
| Amounts payable | 17/49 | €380,815 | €302,718 | -€78,097 | -20.5% |
| Amounts payable after more than one year | 17 | €70,347 | €50,244 | -€20,103 | -28.6% |
| Financial debts | 170/4 | €70,347 | €50,244 | -€20,103 | -28.6% |
| Amounts payable within one year | 42/48 | €310,468 | €252,475 | -€57,993 | -18.7% |
| Current portion of amounts payable after more than one year | 42 | €33,791 | €20,103 | -€13,688 | -40.5% |
| Financial debts | 43 | €152,311 | €155,408 | +€3,097 | +2.0% |
| Credit institutions | 430/8 | €152,311 | €155,408 | +€3,097 | +2.0% |
| Trade debts | 44 | €36,269 | €19,504 | -€16,765 | -46.2% |
| Suppliers | 440/4 | €36,269 | €19,504 | -€16,765 | -46.2% |
| Taxes, remuneration and social security | 45 | €49,395 | €15,129 | -€34,266 | -69.4% |
| Taxes | 450/3 | €43,564 | €9,593 | -€33,971 | -78.0% |
| Remuneration and social security | 454/9 | €5,831 | €5,537 | -€295 | -5.1% |
| Other amounts payable | 47/48 | €38,702 | €42,330 | +€3,628 | +9.4% |
| Remuneration, social security and pensions | 62 | €43,478 | €39,868 | -€3,611 | -8.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,422 | €17,509 | -€1,913 | -9.9% |
| Other operating charges | 640/8 | €6,627 | €1,872 | -€4,755 | -71.7% |
| Gross operating margin | 9900 | €63,867 | €52,764 | -€11,103 | -17.4% |
| Operating profit (loss) | 9901 | -€5,660 | -€6,484 | -€824 | -14.6% |
| Financial income | 75/76B | €485 | €611 | +€126 | +25.9% |
| Recurring financial income | 75 | €485 | €611 | +€126 | +25.9% |
| Financial charges | 65/66B | €16,960 | €16,343 | -€616 | -3.6% |
| Recurring financial charges | 65 | €16,960 | €16,343 | -€616 | -3.6% |
| Profit (loss) for the period before taxes | 9903 | -€22,135 | -€22,217 | -€82 | -0.4% |
| Income taxes | 67/77 | €1 | - | -€1 | |
| Profit (loss) for the period | 9904 | -€22,136 | -€22,217 | -€81 | -0.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€22,136 | -€22,217 | -€81 | -0.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.