BIKESHOP CHRISCHOU: 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.
BIKESHOP CHRISCHOU
Largest movements
- Receivables within one year -€25,371
down €25,371 (-91.4%), from €27,753 to €2,382
of which Other amounts receivable: -€14,373
- Cash +€21,413
up €21,413 (+111%), from €19,245 to €40,658
mainly Trade debts (+€41,472) and Receivables within one year (+€25,371)
- Tangible fixed assets -€14,433
down €14,433 (-12.4%), from €116,315 to €101,881
of which Plant, machinery and equipment: -€8,930
- Stocks and contracts +€13,321
up €13,321 (+11.2%), from €118,733 to €132,054
- Trade debts +€41,472
up €41,472 (+167%), from €24,898 to €66,370
- Tax, wage and social debts -€18,548
down €18,548 (-73.1%), from €25,369 to €6,820
of which Taxes: -€12,655
- Debts after one year -€17,397
down €17,397 (-12.7%), from €137,462 to €120,065
- Profit (loss) carried forward -€13,902
down €13,902 (-9.6%), from -€145,009 to -€158,911
- Gross operating margin +€75,680
up €75,680, from -€6,591 to €69,089
- Staff costs -€10,997
down €10,997 (-19.4%), from €56,595 to €45,598
- Financial charges -€3,469
down €3,469 (-18.3%), from €18,996 to €15,527
- Financial income -€1,462
down €1,462 (-92.6%), from €1,579 to €117
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 | €287,796 | €281,647 | -€6,149 | -2.1% |
| Fixed assets | 21/28 | €120,521 | €104,257 | -€16,263 | -13.5% |
| Intangible fixed assets | 21 | €4,206 | €2,376 | -€1,830 | -43.5% |
| Tangible fixed assets | 22/27 | €116,315 | €101,881 | -€14,433 | -12.4% |
| Land and buildings | 22 | €39,158 | €34,559 | -€4,600 | -11.7% |
| Plant, machinery and equipment | 23 | €71,953 | €63,024 | -€8,930 | -12.4% |
| Furniture and vehicles | 24 | €5,203 | €4,299 | -€904 | -17.4% |
| Current assets | 29/58 | €167,275 | €177,390 | +€10,115 | +6.0% |
| Stocks and contracts in progress | 3 | €118,733 | €132,054 | +€13,321 | +11.2% |
| Stocks | 30/36 | €118,733 | €132,054 | +€13,321 | +11.2% |
| Amounts receivable within one year | 40/41 | €27,753 | €2,382 | -€25,371 | -91.4% |
| Trade receivables | 40 | €12,753 | €1,755 | -€10,998 | -86.2% |
| Other amounts receivable | 41 | €15,000 | €627 | -€14,373 | -95.8% |
| Cash at bank and in hand | 54/58 | €19,245 | €40,658 | +€21,413 | +111% |
| Deferred charges and accrued income | 490/1 | €1,544 | €2,296 | +€752 | +48.7% |
| Total equity and liabilities | 10/49 | €287,796 | €281,647 | -€6,149 | -2.1% |
| Equity | 10/15 | -€86,671 | -€100,573 | -€13,902 | -16.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €39,738 | €39,738 | = | 0.0% |
| Distributable reserves | 133 | €39,738 | €39,738 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€145,009 | -€158,911 | -€13,902 | -9.6% |
| Amounts payable | 17/49 | €374,467 | €382,220 | +€7,753 | +2.1% |
| Amounts payable after more than one year | 17 | €137,462 | €120,065 | -€17,397 | -12.7% |
| Financial debts | 170/4 | €137,462 | €120,065 | -€17,397 | -12.7% |
| Amounts payable within one year | 42/48 | €236,848 | €262,155 | +€25,307 | +10.7% |
| Current portion of amounts payable after more than one year | 42 | €16,555 | €17,397 | +€841 | +5.1% |
| Financial debts | 43 | €125,000 | €125,000 | = | 0.0% |
| Credit institutions | 430/8 | €125,000 | €125,000 | = | 0.0% |
| Trade debts | 44 | €24,898 | €66,370 | +€41,472 | +167% |
| Suppliers | 440/4 | €24,898 | €66,370 | +€41,472 | +167% |
| Advances received on contracts in progress | 46 | - | €752 | +€752 | |
| Taxes, remuneration and social security | 45 | €25,369 | €6,820 | -€18,548 | -73.1% |
| Taxes | 450/3 | €16,133 | €3,477 | -€12,655 | -78.4% |
| Remuneration and social security | 454/9 | €9,236 | €3,343 | -€5,893 | -63.8% |
| Other amounts payable | 47/48 | €45,026 | €45,816 | +€790 | +1.8% |
| Accrued charges and deferred income | 492/3 | €157 | €0 | -€157 | -100% |
| Remuneration, social security and pensions | 62 | €56,595 | €45,598 | -€10,997 | -19.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,284 | €16,263 | -€21 | -0.1% |
| Other operating charges | 640/8 | €6,000 | €5,530 | -€470 | -7.8% |
| Gross operating margin | 9900 | -€6,591 | €69,089 | +€75,680 | |
| Operating profit (loss) | 9901 | -€85,470 | €1,698 | +€87,168 | |
| Financial income | 75/76B | €1,579 | €117 | -€1,462 | -92.6% |
| Recurring financial income | 75 | €1,579 | €117 | -€1,462 | -92.6% |
| Financial charges | 65/66B | €18,996 | €15,527 | -€3,469 | -18.3% |
| Recurring financial charges | 65 | €18,996 | €15,527 | -€3,469 | -18.3% |
| Profit (loss) for the period before taxes | 9903 | -€102,887 | -€13,712 | +€89,175 | +86.7% |
| Income taxes | 67/77 | €200 | €190 | -€10 | -4.9% |
| Profit (loss) for the period | 9904 | -€103,086 | -€13,902 | +€89,184 | +86.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€103,086 | -€13,902 | +€89,184 | +86.5% |
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 31 October 2026 via checked.be.