British Motorcycles: what changed
British Motorcycles
Largest movements
- Receivables within one year +€109,731
up €109,731 (+628%), from €17,464 to €127,195
of which Trade receivables: +€122,148
- Stocks and contracts -€40,390
down €40,390 (-3.8%), from €1.1m to €1.0m
- Intangible fixed assets -€37,661
down €37,661 (-11.1%), from €339,245 to €301,584
- Tangible fixed assets +€36,697
new in 2025: €36,697
of which Leasing and similar rights: +€28,396
- Cash -€33,450
down €33,450 (-48.5%), from €68,935 to €35,484
mainly Other debts (-€120,000) and Receivables within one year (-€109,731)
- Other debts -€120,000
down €120,000 (-34.3%), from €350,000 to €230,000
- Trade debts +€67,298
up €67,298 (+15.0%), from €448,019 to €515,317
- Reserves +€62,276
up €62,276 (+197%), from €31,600 to €93,877
of which Distributable reserves: +€57,161
- Tax, wage and social debts +€28,155
up €28,155 (+51.3%), from €54,910 to €83,065
of which Taxes: +€46,451
- Staff costs -€48,195
down €48,195 (-27.3%), from €176,483 to €128,288
- Gross operating margin +€29,791
up €29,791 (+10.4%), from €285,284 to €315,075
- Taxes +€20,782
up €20,782 (+163%), from €12,712 to €33,494
- Financial charges +€16,772
up €16,772 (+59.3%), from €28,267 to €45,039
- Depreciation +€7,868
up €7,868 (+21.7%), from €36,178 to €44,046
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,506,237 | €1,542,896 | +€36,659 | +2.4% |
| Fixed assets | 21/28 | €354,245 | €353,281 | -€964 | -0.3% |
| Intangible fixed assets | 21 | €339,245 | €301,584 | -€37,661 | -11.1% |
| Tangible fixed assets | 22/27 | - | €36,697 | +€36,697 | |
| Plant, machinery and equipment | 23 | - | €8,302 | +€8,302 | |
| Leasing and similar rights | 25 | - | €28,396 | +€28,396 | |
| Financial fixed assets | 28 | €15,000 | €15,000 | = | 0.0% |
| Current assets | 29/58 | €1,151,993 | €1,189,615 | +€37,622 | +3.3% |
| Stocks and contracts in progress | 3 | €1,058,839 | €1,018,449 | -€40,390 | -3.8% |
| Stocks | 30/36 | €1,058,839 | €1,018,449 | -€40,390 | -3.8% |
| Amounts receivable within one year | 40/41 | €17,464 | €127,195 | +€109,731 | +628% |
| Trade receivables | 40 | €5,047 | €127,195 | +€122,148 | +2,420% |
| Other amounts receivable | 41 | €12,417 | €0 | -€12,417 | -100% |
| Cash at bank and in hand | 54/58 | €68,935 | €35,484 | -€33,450 | -48.5% |
| Deferred charges and accrued income | 490/1 | €6,755 | €8,486 | +€1,732 | +25.6% |
| Total equity and liabilities | 10/49 | €1,506,237 | €1,542,896 | +€36,659 | +2.4% |
| Equity | 10/15 | €331,600 | €393,877 | +€62,276 | +18.8% |
| Contributions | 10/11 | €300,000 | €300,000 | = | 0.0% |
| Capital | 10 | €300,000 | €300,000 | = | 0.0% |
| Issued capital | 100 | €300,000 | €300,000 | = | 0.0% |
| Reserves | 13 | €31,600 | €93,877 | +€62,276 | +197% |
| Non-distributable reserves | 130/1 | - | €5,115 | +€5,115 | |
| Legal reserve | 130 | - | €5,115 | +€5,115 | |
| Distributable reserves | 133 | €31,600 | €88,762 | +€57,161 | +181% |
| Amounts payable | 17/49 | €1,174,637 | €1,149,019 | -€25,618 | -2.2% |
| Amounts payable after more than one year | 17 | €189,084 | €177,797 | -€11,287 | -6.0% |
| Financial debts | 170/4 | €189,084 | €177,797 | -€11,287 | -6.0% |
| Amounts payable within one year | 42/48 | €985,358 | €968,520 | -€16,838 | -1.7% |
| Current portion of amounts payable after more than one year | 42 | €32,429 | €40,138 | +€7,709 | +23.8% |
| Financial debts | 43 | €100,000 | €100,000 | = | 0.0% |
| Credit institutions | 430/8 | €100,000 | €100,000 | = | 0.0% |
| Trade debts | 44 | €448,019 | €515,317 | +€67,298 | +15.0% |
| Suppliers | 440/4 | €448,019 | €515,317 | +€67,298 | +15.0% |
| Taxes, remuneration and social security | 45 | €54,910 | €83,065 | +€28,155 | +51.3% |
| Taxes | 450/3 | €17,723 | €64,174 | +€46,451 | +262% |
| Remuneration and social security | 454/9 | €37,186 | €18,890 | -€18,296 | -49.2% |
| Other amounts payable | 47/48 | €350,000 | €230,000 | -€120,000 | -34.3% |
| Accrued charges and deferred income | 492/3 | €195 | €2,702 | +€2,507 | +1,286% |
| Remuneration, social security and pensions | 62 | €176,483 | €128,288 | -€48,195 | -27.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,178 | €44,046 | +€7,868 | +21.7% |
| Other operating charges | 640/8 | €618 | €3,208 | +€2,591 | +419% |
| Gross operating margin | 9900 | €285,284 | €315,075 | +€29,791 | +10.4% |
| Operating profit (loss) | 9901 | €72,005 | €139,532 | +€67,527 | +93.8% |
| Financial income | 75/76B | €575 | €1,277 | +€702 | +122% |
| Recurring financial income | 75 | €575 | €1,277 | +€702 | +122% |
| Financial charges | 65/66B | €28,267 | €45,039 | +€16,772 | +59.3% |
| Recurring financial charges | 65 | €28,267 | €45,039 | +€16,772 | +59.3% |
| Profit (loss) for the period before taxes | 9903 | €44,312 | €95,770 | +€51,458 | +116% |
| Income taxes | 67/77 | €12,712 | €33,494 | +€20,782 | +163% |
| Profit (loss) for the period | 9904 | €31,600 | €62,276 | +€30,676 | +97.1% |
| Profit (loss) for the period to be appropriated | 9905 | €31,600 | €62,276 | +€30,676 | +97.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.