CYCLISTA: what changed
Two fiscal 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.
CYCLISTA
Largest movements
- Stocks and contracts -€27,966
no longer reported in 2024 (was €27,966)
- Debts after one year -€224,285
no longer reported in 2024 (was €224,285)
- Profit (loss) carried forward +€212,563
up €212,563 (+87.2%), from -€243,679 to -€31,116
- Other debts -€7,083
no longer reported in 2024 (was €7,083)
- Current portion of long-term debt -€6,448
no longer reported in 2024 (was €6,448)
- Tax, wage and social debts -€2,582
no longer reported in 2024 (was €2,582)
- Gross operating margin +€289,636
up €289,636, from -€47,758 to €241,879
- Financial charges -€59,300
down €59,300 (-97.8%), from €60,650 to €1,350
of which Non-recurring financial charges: -€58,543
- Write-downs +€27,966
new in 2024: €27,966
- Staff costs -€3,044
no longer reported in 2024 (was €3,044)
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.
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €27,966 | - | -€27,966 | |
| Current assets | 29/58 | €27,966 | - | -€27,966 | |
| Stocks and contracts in progress | 3 | €27,966 | - | -€27,966 | |
| Stocks | 30/36 | €27,966 | - | -€27,966 | |
| Total equity and liabilities | 10/49 | €27,966 | €0 | -€27,966 | -100.0% |
| Equity | 10/15 | -€213,679 | -€1,116 | +€212,563 | +99.5% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€243,679 | -€31,116 | +€212,563 | +87.2% |
| Amounts payable | 17/49 | €241,645 | €1,116 | -€240,529 | -99.5% |
| Amounts payable after more than one year | 17 | €224,285 | - | -€224,285 | |
| Financial debts | 170/4 | €224,285 | - | -€224,285 | |
| Amounts payable within one year | 42/48 | €17,359 | €1,116 | -€16,243 | -93.6% |
| Current portion of amounts payable after more than one year | 42 | €6,448 | - | -€6,448 | |
| Financial debts | 43 | €819 | - | -€819 | |
| Credit institutions | 430/8 | €819 | - | -€819 | |
| Trade debts | 44 | €427 | €1,116 | +€689 | +161.1% |
| Suppliers | 440/4 | €427 | €1,116 | +€689 | +161.1% |
| Taxes, remuneration and social security | 45 | €2,582 | - | -€2,582 | |
| Taxes | 450/3 | €2,582 | - | -€2,582 | |
| Other amounts payable | 47/48 | €7,083 | - | -€7,083 | |
| Remuneration, social security and pensions | 62 | €3,044 | - | -€3,044 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €27,966 | +€27,966 | |
| Gross operating margin | 9900 | -€47,758 | €241,879 | +€289,636 | |
| Operating profit (loss) | 9901 | -€50,802 | €213,913 | +€264,714 | |
| Financial income | 75/76B | €9 | - | -€9 | |
| Recurring financial income | 75 | €9 | - | -€9 | |
| Financial charges | 65/66B | €60,650 | €1,350 | -€59,300 | -97.8% |
| Recurring financial charges | 65 | €2,108 | €1,350 | -€758 | -35.9% |
| Non-recurring financial charges | 66B | €58,543 | - | -€58,543 | |
| Profit (loss) for the period before taxes | 9903 | -€111,443 | €212,563 | +€324,005 | |
| Profit (loss) for the period | 9904 | -€111,443 | €212,563 | +€324,005 | |
| Profit (loss) for the period to be appropriated | 9905 | -€111,443 | €212,563 | +€324,005 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.