Care & Cycling: 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.
Care & Cycling
Largest movements
- Cash +€11,749
up €11,749 (+16.1%), from €72,920 to €84,669
mainly Net result for the year (+€42,582) and Receivables within one year (+€10,970)
- Receivables within one year -€10,970
down €10,970 (-36.6%), from €29,970 to €19,000
of which Trade receivables: -€10,347
- Tangible fixed assets -€9,687
down €9,687 (-25.8%), from €37,521 to €27,834
of which Furniture and vehicles: -€9,307
- Tax, wage and social debts -€4,057
down €4,057 (-57.7%), from €7,029 to €2,972
- Other debts -€2,854
down €2,854 (-4.7%), from €60,577 to €57,723
- Reserves -€1,860
down €1,860 (-3.5%), from €52,438 to €50,578
- Gross operating margin -€24,584
down €24,584 (-25.5%), from €96,500 to €71,916
- Taxes -€6,186
down €6,186 (-29.7%), from €20,837 to €14,651
- Other operating charges -€2,799
down €2,799 (-38.7%), from €7,238 to €4,439
- Depreciation +€2,494
up €2,494 (+34.7%), from €7,194 to €9,687
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 | €140,411 | €131,503 | -€8,908 | -6.3% |
| Fixed assets | 21/28 | €37,521 | €27,834 | -€9,687 | -25.8% |
| Tangible fixed assets | 22/27 | €37,521 | €27,834 | -€9,687 | -25.8% |
| Plant, machinery and equipment | 23 | €1,208 | €827 | -€381 | -31.5% |
| Furniture and vehicles | 24 | €36,313 | €27,007 | -€9,307 | -25.6% |
| Current assets | 29/58 | €102,890 | €103,669 | +€779 | +0.8% |
| Amounts receivable within one year | 40/41 | €29,970 | €19,000 | -€10,970 | -36.6% |
| Trade receivables | 40 | €26,847 | €16,500 | -€10,347 | -38.5% |
| Other amounts receivable | 41 | €3,123 | €2,500 | -€623 | -19.9% |
| Cash at bank and in hand | 54/58 | €72,920 | €84,669 | +€11,749 | +16.1% |
| Total equity and liabilities | 10/49 | €140,411 | €131,503 | -€8,908 | -6.3% |
| Equity | 10/15 | €71,038 | €69,178 | -€1,860 | -2.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €52,438 | €50,578 | -€1,860 | -3.5% |
| Distributable reserves | 133 | €52,438 | €50,578 | -€1,860 | -3.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €69,373 | €62,325 | -€7,048 | -10.2% |
| Amounts payable within one year | 42/48 | €69,373 | €62,214 | -€7,159 | -10.3% |
| Trade debts | 44 | €1,767 | €1,519 | -€248 | -14.0% |
| Suppliers | 440/4 | €1,767 | €1,519 | -€248 | -14.0% |
| Taxes, remuneration and social security | 45 | €7,029 | €2,972 | -€4,057 | -57.7% |
| Taxes | 450/3 | €7,029 | €2,972 | -€4,057 | -57.7% |
| Other amounts payable | 47/48 | €60,577 | €57,723 | -€2,854 | -4.7% |
| Accrued charges and deferred income | 492/3 | - | €111 | +€111 | |
| Remuneration, social security and pensions | 62 | €270 | €325 | +€55 | +20.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,194 | €9,687 | +€2,494 | +34.7% |
| Other operating charges | 640/8 | €7,238 | €4,439 | -€2,799 | -38.7% |
| Gross operating margin | 9900 | €96,500 | €71,916 | -€24,584 | -25.5% |
| Operating profit (loss) | 9901 | €81,799 | €57,465 | -€24,334 | -29.7% |
| Financial income | 75/76B | €306 | €474 | +€168 | +55.0% |
| Recurring financial income | 75 | €306 | €474 | +€168 | +55.0% |
| Financial charges | 65/66B | €691 | €706 | +€15 | +2.2% |
| Recurring financial charges | 65 | €691 | €706 | +€15 | +2.2% |
| Profit (loss) for the period before taxes | 9903 | €81,414 | €57,233 | -€24,181 | -29.7% |
| Income taxes | 67/77 | €20,837 | €14,651 | -€6,186 | -29.7% |
| Profit (loss) for the period | 9904 | €60,577 | €42,582 | -€17,996 | -29.7% |
| Profit (loss) for the period to be appropriated | 9905 | €60,577 | €42,582 | -€17,996 | -29.7% |
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 28 October 2026 via checked.be.