CAR BIKE: 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.
CAR BIKE
Largest movements
- Cash -€23,824
down €23,824 (-40.3%), from €59,084 to €35,260
mainly Investment in fixed assets (net) (-€34,383) and Other debts (-€6,026)
- Tangible fixed assets +€23,103
up €23,103 (+57.3%), from €40,319 to €63,422
of which Plant, machinery and equipment: +€29,848
- Stocks and contracts -€5,931
down €5,931 (-16.9%), from €35,104 to €29,173
- Tax, wage and social debts +€6,554
up €6,554 (+59.8%), from €10,951 to €17,505
of which Remuneration and social security: +€4,027
- Other debts -€6,026
down €6,026 (-25.4%), from €23,723 to €17,697
- Debts after one year -€3,840
down €3,840 (-25.0%), from €15,363 to €11,523
- Trade debts -€2,994
down €2,994 (-31.8%), from €9,419 to €6,425
- Profit (loss) carried forward +€1,863
up €1,863 (+2.7%), from €68,398 to €70,261
- Gross operating margin -€13,422
down €13,422 (-24.1%), from €55,788 to €42,365
- Depreciation +€5,023
up €5,023 (+80.3%), from €6,258 to €11,281
- Staff costs +€4,101
up €4,101 (+28.0%), from €14,638 to €18,739
- Other operating charges +€2,208
up €2,208 (+44.3%), from €4,986 to €7,194
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €155,494 | €151,231 | -€4,264 | -2.7% |
| Fixed assets | 21/28 | €41,194 | €64,297 | +€23,103 | +56.1% |
| Tangible fixed assets | 22/27 | €40,319 | €63,422 | +€23,103 | +57.3% |
| Land and buildings | 22 | €14,973 | €12,410 | -€2,563 | -17.1% |
| Plant, machinery and equipment | 23 | €1,153 | €31,001 | +€29,848 | +2,588% |
| Furniture and vehicles | 24 | €480 | €1,363 | +€883 | +184% |
| Leasing and similar rights | 25 | €23,713 | €18,648 | -€5,064 | -21.4% |
| Financial fixed assets | 28 | €875 | €875 | = | 0.0% |
| Current assets | 29/58 | €114,300 | €86,934 | -€27,366 | -23.9% |
| Stocks and contracts in progress | 3 | €35,104 | €29,173 | -€5,931 | -16.9% |
| Stocks | 30/36 | €35,104 | €29,173 | -€5,931 | -16.9% |
| Amounts receivable within one year | 40/41 | €15,256 | €16,350 | +€1,094 | +7.2% |
| Trade receivables | 40 | €14,995 | €13,540 | -€1,455 | -9.7% |
| Other amounts receivable | 41 | €261 | €2,810 | +€2,549 | +975% |
| Cash at bank and in hand | 54/58 | €59,084 | €35,260 | -€23,824 | -40.3% |
| Deferred charges and accrued income | 490/1 | €4,855 | €6,151 | +€1,296 | +26.7% |
| Total equity and liabilities | 10/49 | €155,494 | €151,231 | -€4,264 | -2.7% |
| Equity | 10/15 | €88,849 | €90,712 | +€1,863 | +2.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €68,398 | €70,261 | +€1,863 | +2.7% |
| Amounts payable | 17/49 | €66,645 | €60,518 | -€6,127 | -9.2% |
| Amounts payable after more than one year | 17 | €15,363 | €11,523 | -€3,840 | -25.0% |
| Financial debts | 170/4 | €15,363 | €11,523 | -€3,840 | -25.0% |
| Amounts payable within one year | 42/48 | €47,654 | €45,467 | -€2,187 | -4.6% |
| Current portion of amounts payable after more than one year | 42 | €3,561 | €3,840 | +€279 | +7.8% |
| Trade debts | 44 | €9,419 | €6,425 | -€2,994 | -31.8% |
| Suppliers | 440/4 | €9,419 | €6,425 | -€2,994 | -31.8% |
| Taxes, remuneration and social security | 45 | €10,951 | €17,505 | +€6,554 | +59.8% |
| Taxes | 450/3 | €9,259 | €11,786 | +€2,527 | +27.3% |
| Remuneration and social security | 454/9 | €1,692 | €5,720 | +€4,027 | +238% |
| Other amounts payable | 47/48 | €23,723 | €17,697 | -€6,026 | -25.4% |
| Accrued charges and deferred income | 492/3 | €3,629 | €3,528 | -€100 | -2.8% |
| Remuneration, social security and pensions | 62 | €14,638 | €18,739 | +€4,101 | +28.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,258 | €11,281 | +€5,023 | +80.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€796 | -€434 | +€362 | +45.5% |
| Other operating charges | 640/8 | €4,986 | €7,194 | +€2,208 | +44.3% |
| Gross operating margin | 9900 | €55,788 | €42,365 | -€13,422 | -24.1% |
| Operating profit (loss) | 9901 | €30,702 | €5,586 | -€25,116 | -81.8% |
| Financial income | 75/76B | €40 | €63 | +€23 | +56.2% |
| Recurring financial income | 75 | €40 | €63 | +€23 | +56.2% |
| Financial charges | 65/66B | €3,232 | €3,786 | +€553 | +17.1% |
| Recurring financial charges | 65 | €3,232 | €3,786 | +€553 | +17.1% |
| Profit (loss) for the period before taxes | 9903 | €27,510 | €1,863 | -€25,647 | -93.2% |
| Profit (loss) for the period | 9904 | €27,510 | €1,863 | -€25,647 | -93.2% |
| Profit (loss) for the period to be appropriated | 9905 | €27,510 | €1,863 | -€25,647 | -93.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.