BISCOBIKE: 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.
BISCOBIKE
Largest movements
- Receivables within one year +€36,900
up €36,900 (+118%), from €31,193 to €68,093
of which Trade receivables: +€35,021
- Stocks and contracts -€19,630
down €19,630 (-23.9%), from €82,191 to €62,561
- Other debts +€28,387
up €28,387 (+144%), from €19,725 to €48,112
- Trade debts -€26,256
down €26,256 (-84.7%), from €31,014 to €4,758
- Short-term financial debts +€18,072
up €18,072 (+312%), from €5,791 to €23,863
- Profit (loss) carried forward +€7,910
up €7,910 (+16.2%), from €48,867 to €56,778
- Current portion of long-term debt -€5,564
down €5,564 (-43.9%), from €12,667 to €7,103
- Gross operating margin -€3,316
down €3,316 (-15.7%), from €21,149 to €17,833
- Depreciation -€1,663
down €1,663 (-54.9%), from €3,030 to €1,368
- Taxes -€903
down €903 (-28.1%), from €3,215 to €2,312
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 | €130,008 | €145,785 | +€15,778 | +12.1% |
| Fixed assets | 21/28 | €4,896 | €3,528 | -€1,368 | -27.9% |
| Tangible fixed assets | 22/27 | €4,896 | €3,528 | -€1,368 | -27.9% |
| Plant, machinery and equipment | 23 | €381 | €150 | -€231 | -60.7% |
| Furniture and vehicles | 24 | €4,515 | €3,378 | -€1,137 | -25.2% |
| Current assets | 29/58 | €125,112 | €142,258 | +€17,145 | +13.7% |
| Stocks and contracts in progress | 3 | €82,191 | €62,561 | -€19,630 | -23.9% |
| Stocks | 30/36 | €82,191 | €62,561 | -€19,630 | -23.9% |
| Amounts receivable within one year | 40/41 | €31,193 | €68,093 | +€36,900 | +118% |
| Trade receivables | 40 | €30,312 | €65,333 | +€35,021 | +116% |
| Other amounts receivable | 41 | €881 | €2,760 | +€1,879 | +213% |
| Cash at bank and in hand | 54/58 | €10,979 | €10,852 | -€128 | -1.2% |
| Deferred charges and accrued income | 490/1 | €748 | €752 | +€3 | +0.5% |
| Total equity and liabilities | 10/49 | €130,008 | €145,785 | +€15,778 | +12.1% |
| Equity | 10/15 | €51,867 | €59,778 | +€7,910 | +15.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €48,867 | €56,778 | +€7,910 | +16.2% |
| Amounts payable | 17/49 | €78,140 | €86,008 | +€7,867 | +10.1% |
| Amounts payable after more than one year | 17 | €5,410 | €0 | -€5,410 | -100% |
| Financial debts | 170/4 | €5,410 | €0 | -€5,410 | -100% |
| Amounts payable within one year | 42/48 | €72,730 | €86,008 | +€13,277 | +18.3% |
| Current portion of amounts payable after more than one year | 42 | €12,667 | €7,103 | -€5,564 | -43.9% |
| Financial debts | 43 | €5,791 | €23,863 | +€18,072 | +312% |
| Credit institutions | 430/8 | €5,791 | €23,863 | +€18,072 | +312% |
| Trade debts | 44 | €31,014 | €4,758 | -€26,256 | -84.7% |
| Suppliers | 440/4 | €31,014 | €4,758 | -€26,256 | -84.7% |
| Taxes, remuneration and social security | 45 | €3,533 | €2,171 | -€1,361 | -38.5% |
| Taxes | 450/3 | €3,533 | €2,171 | -€1,361 | -38.5% |
| Other amounts payable | 47/48 | €19,725 | €48,112 | +€28,387 | +144% |
| Remuneration, social security and pensions | 62 | €1,071 | €960 | -€111 | -10.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,030 | €1,368 | -€1,663 | -54.9% |
| Other operating charges | 640/8 | €2,978 | €3,046 | +€68 | +2.3% |
| Non-recurring operating charges | 66A | €1,457 | €0 | -€1,457 | -100% |
| Gross operating margin | 9900 | €21,149 | €17,833 | -€3,316 | -15.7% |
| Operating profit (loss) | 9901 | €12,613 | €12,459 | -€154 | -1.2% |
| Financial income | 75/76B | €284 | €214 | -€70 | -24.6% |
| Recurring financial income | 75 | €284 | €214 | -€70 | -24.6% |
| Financial charges | 65/66B | €2,455 | €2,450 | -€5 | -0.2% |
| Recurring financial charges | 65 | €2,455 | €2,450 | -€5 | -0.2% |
| Profit (loss) for the period before taxes | 9903 | €10,441 | €10,223 | -€218 | -2.1% |
| Income taxes | 67/77 | €3,215 | €2,312 | -€903 | -28.1% |
| Profit (loss) for the period | 9904 | €7,226 | €7,910 | +€684 | +9.5% |
| Profit (loss) for the period to be appropriated | 9905 | €7,226 | €7,910 | +€684 | +9.5% |
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 20 October 2026 via checked.be.