DCQ BIKES: 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.
DCQ BIKES
Largest movements
- Cash +€37,017
up €37,017 (+51.3%), from €72,094 to €109,111
mainly Other debts (+€41,182) and Net result for the year (+€38,333)
- Stocks and contracts -€28,610
down €28,610 (-40.8%), from €70,041 to €41,431
- Tangible fixed assets +€26,822
up €26,822 (+101%), from €26,658 to €53,481
of which Leasing and similar rights: +€33,404
- Other debts +€41,182
up €41,182 (+141%), from €29,295 to €70,477
- Reserves -€33,881
down €33,881 (-17.5%), from €193,247 to €159,366
of which Distributable reserves: -€33,881
- Debts after one year +€26,944
new in 2025: €26,944
- Trade debts -€13,032
down €13,032 (-33.4%), from €39,066 to €26,035
- Current portion of long-term debt +€6,580
new in 2025: €6,580
- Gross operating margin +€52,596
up €52,596 (+68.5%), from €76,736 to €129,333
- Taxes +€13,931
up €13,931 (+440%), from €3,165 to €17,096
- Staff costs +€4,213
up €4,213 (+8.6%), from €49,041 to €53,254
- Depreciation +€2,695
up €2,695 (+32.0%), from €8,418 to €11,113
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 | €284,226 | €318,149 | +€33,923 | +11.9% |
| Fixed assets | 21/28 | €26,658 | €53,481 | +€26,822 | +101% |
| Tangible fixed assets | 22/27 | €26,658 | €53,481 | +€26,822 | +101% |
| Plant, machinery and equipment | 23 | €1,282 | €2,520 | +€1,239 | +96.7% |
| Furniture and vehicles | 24 | €25,377 | €17,556 | -€7,821 | -30.8% |
| Leasing and similar rights | 25 | - | €33,404 | +€33,404 | |
| Current assets | 29/58 | €257,567 | €264,668 | +€7,101 | +2.8% |
| Stocks and contracts in progress | 3 | €70,041 | €41,431 | -€28,610 | -40.8% |
| Stocks | 30/36 | €70,041 | €41,431 | -€28,610 | -40.8% |
| Amounts receivable within one year | 40/41 | €115,433 | €114,126 | -€1,306 | -1.1% |
| Trade receivables | 40 | €106,691 | €112,277 | +€5,585 | +5.2% |
| Other amounts receivable | 41 | €8,741 | €1,850 | -€6,892 | -78.8% |
| Cash at bank and in hand | 54/58 | €72,094 | €109,111 | +€37,017 | +51.3% |
| Total equity and liabilities | 10/49 | €284,226 | €318,149 | +€33,923 | +11.9% |
| Equity | 10/15 | €193,247 | €159,366 | -€33,881 | -17.5% |
| Reserves | 13 | €193,247 | €159,366 | -€33,881 | -17.5% |
| Tax-exempt reserves | 132 | €16,286 | €16,286 | = | 0.0% |
| Distributable reserves | 133 | €176,962 | €143,080 | -€33,881 | -19.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €90,978 | €158,783 | +€67,805 | +74.5% |
| Amounts payable after more than one year | 17 | - | €26,944 | +€26,944 | |
| Financial debts | 170/4 | - | €26,944 | +€26,944 | |
| Amounts payable within one year | 42/48 | €90,978 | €131,839 | +€40,861 | +44.9% |
| Current portion of amounts payable after more than one year | 42 | - | €6,580 | +€6,580 | |
| Trade debts | 44 | €39,066 | €26,035 | -€13,032 | -33.4% |
| Suppliers | 440/4 | €39,066 | €26,035 | -€13,032 | -33.4% |
| Advances received on contracts in progress | 46 | - | €2,000 | +€2,000 | |
| Taxes, remuneration and social security | 45 | €22,617 | €26,747 | +€4,130 | +18.3% |
| Taxes | 450/3 | €20,418 | €25,172 | +€4,754 | +23.3% |
| Remuneration and social security | 454/9 | €2,199 | €1,575 | -€624 | -28.4% |
| Other amounts payable | 47/48 | €29,295 | €70,477 | +€41,182 | +141% |
| Remuneration, social security and pensions | 62 | €49,041 | €53,254 | +€4,213 | +8.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,418 | €11,113 | +€2,695 | +32.0% |
| Other operating charges | 640/8 | €4,357 | €4,653 | +€295 | +6.8% |
| Gross operating margin | 9900 | €76,736 | €129,333 | +€52,596 | +68.5% |
| Operating profit (loss) | 9901 | €14,920 | €60,313 | +€45,393 | +304% |
| Financial income | 75/76B | €102 | €192 | +€90 | +87.9% |
| Recurring financial income | 75 | €102 | €192 | +€90 | +87.9% |
| Financial charges | 65/66B | €3,794 | €5,075 | +€1,281 | +33.8% |
| Recurring financial charges | 65 | €3,794 | €5,075 | +€1,281 | +33.8% |
| Profit (loss) for the period before taxes | 9903 | €11,228 | €55,429 | +€44,201 | +394% |
| Income taxes | 67/77 | €3,165 | €17,096 | +€13,931 | +440% |
| Profit (loss) for the period | 9904 | €8,064 | €38,333 | +€30,270 | +375% |
| Profit (loss) for the period to be appropriated | 9905 | €8,064 | €38,333 | +€30,270 | +375% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.