DCTEAM-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.
DCTEAM-Bike
Largest movements
- Stocks and contracts -€89,030
down €89,030 (-21.6%), from €412,039 to €323,010
- Receivables within one year +€25,523
up €25,523 (+319%), from €7,999 to €33,523
of which Trade receivables: +€31,122
- Intangible fixed assets -€20,000
down €20,000 (-33.3%), from €60,000 to €40,000
- Deferred charges and accrued income +€6,199
up €6,199 (+282%), from €2,197 to €8,396
- Profit (loss) carried forward -€69,324
down €69,324 (-212%), from -€32,724 to -€102,048
- Trade debts +€48,293
up €48,293 (+53.3%), from €90,525 to €138,819
- Debts after one year -€40,596
down €40,596 (-35.9%), from €113,197 to €72,601
- Other debts -€23,384
down €23,384 (-10.9%), from €214,737 to €191,353
- Short-term financial debts +€10,000
up €10,000 (+50.0%), from €20,000 to €30,000
- Gross operating margin -€57,878
down €57,878 (-71.6%), from €80,816 to €22,938
- Depreciation -€22,901
down €22,901 (-52.9%), from €43,331 to €20,430
- Staff costs +€5,585
up €5,585 (+9.8%), from €56,734 to €62,319
- Financial charges -€2,759
down €2,759 (-22.5%), from €12,256 to €9,497
- Other operating charges -€2,263
down €2,263 (-74.5%), from €3,040 to €777
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 | €500,135 | €420,392 | -€79,743 | -15.9% |
| Fixed assets | 21/28 | €61,302 | €40,872 | -€20,430 | -33.3% |
| Intangible fixed assets | 21 | €60,000 | €40,000 | -€20,000 | -33.3% |
| Tangible fixed assets | 22/27 | €954 | €524 | -€430 | -45.1% |
| Plant, machinery and equipment | 23 | €954 | €524 | -€430 | -45.1% |
| Financial fixed assets | 28 | €348 | €348 | = | 0.0% |
| Current assets | 29/58 | €438,833 | €379,520 | -€59,313 | -13.5% |
| Stocks and contracts in progress | 3 | €412,039 | €323,010 | -€89,030 | -21.6% |
| Stocks | 30/36 | €412,039 | €323,010 | -€89,030 | -21.6% |
| Amounts receivable within one year | 40/41 | €7,999 | €33,523 | +€25,523 | +319% |
| Trade receivables | 40 | €1,569 | €32,691 | +€31,122 | +1,984% |
| Other amounts receivable | 41 | €6,431 | €831 | -€5,599 | -87.1% |
| Cash at bank and in hand | 54/58 | €16,597 | €14,591 | -€2,006 | -12.1% |
| Deferred charges and accrued income | 490/1 | €2,197 | €8,396 | +€6,199 | +282% |
| Total equity and liabilities | 10/49 | €500,135 | €420,392 | -€79,743 | -15.9% |
| Equity | 10/15 | -€22,724 | -€92,048 | -€69,324 | -305% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€32,724 | -€102,048 | -€69,324 | -212% |
| Amounts payable | 17/49 | €522,859 | €512,440 | -€10,419 | -2.0% |
| Amounts payable after more than one year | 17 | €113,197 | €72,601 | -€40,596 | -35.9% |
| Financial debts | 170/4 | €113,197 | €72,601 | -€40,596 | -35.9% |
| Amounts payable within one year | 42/48 | €409,662 | €437,642 | +€27,981 | +6.8% |
| Current portion of amounts payable after more than one year | 42 | €38,512 | €40,596 | +€2,084 | +5.4% |
| Financial debts | 43 | €20,000 | €30,000 | +€10,000 | +50.0% |
| Credit institutions | 430/8 | €20,000 | €30,000 | +€10,000 | +50.0% |
| Trade debts | 44 | €90,525 | €138,819 | +€48,293 | +53.3% |
| Suppliers | 440/4 | €90,525 | €138,819 | +€48,293 | +53.3% |
| Taxes, remuneration and social security | 45 | €45,888 | €36,875 | -€9,013 | -19.6% |
| Taxes | 450/3 | €41,659 | €28,519 | -€13,140 | -31.5% |
| Remuneration and social security | 454/9 | €4,229 | €8,356 | +€4,127 | +97.6% |
| Other amounts payable | 47/48 | €214,737 | €191,353 | -€23,384 | -10.9% |
| Accrued charges and deferred income | 492/3 | - | €2,196 | +€2,196 | |
| Remuneration, social security and pensions | 62 | €56,734 | €62,319 | +€5,585 | +9.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,331 | €20,430 | -€22,901 | -52.9% |
| Other operating charges | 640/8 | €3,040 | €777 | -€2,263 | -74.5% |
| Non-recurring operating charges | 66A | - | €211 | +€211 | |
| Gross operating margin | 9900 | €80,816 | €22,938 | -€57,878 | -71.6% |
| Operating profit (loss) | 9901 | -€22,289 | -€60,799 | -€38,510 | -173% |
| Financial income | 75/76B | €935 | €972 | +€37 | +4.0% |
| Recurring financial income | 75 | €935 | €972 | +€37 | +4.0% |
| Financial charges | 65/66B | €12,256 | €9,497 | -€2,759 | -22.5% |
| Recurring financial charges | 65 | €12,256 | €9,497 | -€2,759 | -22.5% |
| Profit (loss) for the period before taxes | 9903 | -€33,611 | -€69,324 | -€35,713 | -106% |
| Profit (loss) for the period | 9904 | -€33,611 | -€69,324 | -€35,713 | -106% |
| Profit (loss) for the period to be appropriated | 9905 | -€33,611 | -€69,324 | -€35,713 | -106% |
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 25 October 2026 via checked.be.