BIKINGBOX CYCLETOURS: 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.
BIKINGBOX CYCLETOURS
Largest movements
- Tangible fixed assets -€12,061
down €12,061 (-22.8%), from €53,015 to €40,954
of which Other tangible fixed assets: -€10,291
- Cash -€4,637
down €4,637 (-34.6%), from €13,416 to €8,779
mainly Current portion of long-term debt (-€7,463) and Net result for the year (-€5,053)
- Stocks and contracts +€3,236
up €3,236 (+31.0%), from €10,451 to €13,688
- Intangible fixed assets -€1,167
down €1,167 (-14.3%), from €8,171 to €7,004
- Current portion of long-term debt -€7,463
down €7,463 (-40.4%), from €18,483 to €11,021
- Profit (loss) carried forward -€5,053
down €5,053 (-16.3%), from €31,092 to €26,040
- Debts after one year -€4,873
down €4,873 (-45.3%), from €10,760 to €5,888
- Trade debts +€2,867
up €2,867 (+66.4%), from €4,315 to €7,181
- Purchases and services +€61,874
up €61,874 (+33.2%), from €186,424 to €248,298
- Gross operating margin -€18,049
down €18,049 (-25.7%), from €70,262 to €52,213
- Depreciation -€4,328
down €4,328 (-20.1%), from €21,507 to €17,178
- Staff costs -€3,832
down €3,832 (-9.7%), from €39,676 to €35,844
- Financial income -€1,330
down €1,330 (-18.2%), from €7,325 to €5,995
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 | €101,622 | €87,563 | -€14,059 | -13.8% |
| Fixed assets | 21/28 | €66,466 | €53,280 | -€13,186 | -19.8% |
| Intangible fixed assets | 21 | €8,171 | €7,004 | -€1,167 | -14.3% |
| Tangible fixed assets | 22/27 | €53,015 | €40,954 | -€12,061 | -22.8% |
| Plant, machinery and equipment | 23 | €9,220 | €5,356 | -€3,864 | -41.9% |
| Furniture and vehicles | 24 | €1,790 | €3,884 | +€2,093 | +117% |
| Other tangible fixed assets | 26 | €42,005 | €31,714 | -€10,291 | -24.5% |
| Financial fixed assets | 28 | €5,280 | €5,323 | +€43 | +0.8% |
| Current assets | 29/58 | €35,156 | €34,283 | -€873 | -2.5% |
| Stocks and contracts in progress | 3 | €10,451 | €13,688 | +€3,236 | +31.0% |
| Stocks | 30/36 | €10,451 | €13,688 | +€3,236 | +31.0% |
| Amounts receivable within one year | 40/41 | €11,097 | €11,626 | +€528 | +4.8% |
| Trade receivables | 40 | €2,035 | €2,836 | +€802 | +39.4% |
| Other amounts receivable | 41 | €9,063 | €8,789 | -€273 | -3.0% |
| Cash at bank and in hand | 54/58 | €13,416 | €8,779 | -€4,637 | -34.6% |
| Deferred charges and accrued income | 490/1 | €191 | €191 | = | 0.0% |
| Total equity and liabilities | 10/49 | €101,622 | €87,563 | -€14,059 | -13.8% |
| Equity | 10/15 | €56,923 | €51,871 | -€5,053 | -8.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €7,231 | €7,231 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,031 | €1,031 | = | 0.0% |
| Other | 1319 | €1,031 | €1,031 | = | 0.0% |
| Distributable reserves | 133 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,092 | €26,040 | -€5,053 | -16.3% |
| Amounts payable | 17/49 | €44,699 | €35,693 | -€9,006 | -20.1% |
| Amounts payable after more than one year | 17 | €10,760 | €5,888 | -€4,873 | -45.3% |
| Financial debts | 170/4 | €10,760 | €5,888 | -€4,873 | -45.3% |
| Amounts payable within one year | 42/48 | €33,938 | €29,677 | -€4,261 | -12.6% |
| Current portion of amounts payable after more than one year | 42 | €18,483 | €11,021 | -€7,463 | -40.4% |
| Trade debts | 44 | €4,315 | €7,181 | +€2,867 | +66.4% |
| Suppliers | 440/4 | €4,315 | €7,181 | +€2,867 | +66.4% |
| Taxes, remuneration and social security | 45 | €4,909 | €5,436 | +€527 | +10.7% |
| Taxes | 450/3 | €1,861 | €2,327 | +€466 | +25.0% |
| Remuneration and social security | 454/9 | €3,048 | €3,109 | +€61 | +2.0% |
| Other amounts payable | 47/48 | €6,231 | €6,039 | -€192 | -3.1% |
| Accrued charges and deferred income | 492/3 | - | €128 | +€128 | |
| Goods, raw materials, services and sundry goods | 60/61 | €186,424 | €248,298 | +€61,874 | +33.2% |
| Remuneration, social security and pensions | 62 | €39,676 | €35,844 | -€3,832 | -9.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,507 | €17,178 | -€4,328 | -20.1% |
| Other operating charges | 640/8 | €1,672 | €2,475 | +€803 | +48.0% |
| Gross operating margin | 9900 | €70,262 | €52,213 | -€18,049 | -25.7% |
| Operating profit (loss) | 9901 | €7,406 | -€3,285 | -€10,691 | |
| Financial income | 75/76B | €7,325 | €5,995 | -€1,330 | -18.2% |
| Recurring financial income | 75 | €7,325 | €5,995 | -€1,330 | -18.2% |
| Financial charges | 65/66B | €4,382 | €4,661 | +€279 | +6.4% |
| Recurring financial charges | 65 | €4,382 | €4,661 | +€279 | +6.4% |
| Profit (loss) for the period before taxes | 9903 | €10,349 | -€1,950 | -€12,300 | |
| Income taxes | 67/77 | €4,052 | €3,102 | -€950 | -23.4% |
| Profit (loss) for the period | 9904 | €6,297 | -€5,053 | -€11,350 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,297 | -€5,053 | -€11,350 |
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 27 October 2026 via checked.be.