De fietskoerier: 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.
De fietskoerier
Largest movements
- Cash +€15,291
up €15,291 (+75.8%), from €20,169 to €35,460
mainly Receivables within one year (+€12,648) and Trade debts (+€11,804)
- Receivables within one year -€12,648
down €12,648 (-21.4%), from €59,235 to €46,586
of which Trade receivables: -€12,496
- Tangible fixed assets +€1,899
up €1,899 (+22.5%), from €8,428 to €10,327
of which Furniture and vehicles: +€2,130
- Trade debts +€11,804
up €11,804 (+330.3%), from €3,574 to €15,378
- Other debts -€9,117
down €9,117 (-91.7%), from €9,938 to €821
- Reserves +€1,329
up €1,329 (+3.8%), from €35,360 to €36,689
of which Distributable reserves: +€1,329
- Gross operating margin -€24,133
down €24,133 (-73.4%), from €32,863 to €8,730
- Taxes -€1,579
down €1,579 (-45.1%), from €3,503 to €1,923
- Depreciation -€1,151
down €1,151 (-18.4%), from €6,252 to €5,101
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.
Cash bridge derived
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 | €88,533 | €93,094 | +€4,562 | +5.2% |
| Fixed assets | 21/28 | €8,428 | €10,327 | +€1,899 | +22.5% |
| Tangible fixed assets | 22/27 | €8,428 | €10,327 | +€1,899 | +22.5% |
| Plant, machinery and equipment | 23 | €537 | €305 | -€232 | -43.1% |
| Furniture and vehicles | 24 | €7,891 | €10,022 | +€2,130 | +27.0% |
| Current assets | 29/58 | €80,104 | €82,767 | +€2,663 | +3.3% |
| Amounts receivable within one year | 40/41 | €59,235 | €46,586 | -€12,648 | -21.4% |
| Trade receivables | 40 | €43,059 | €30,563 | -€12,496 | -29.0% |
| Other amounts receivable | 41 | €16,175 | €16,023 | -€152 | -0.9% |
| Cash at bank and in hand | 54/58 | €20,169 | €35,460 | +€15,291 | +75.8% |
| Deferred charges and accrued income | 490/1 | €701 | €721 | +€21 | +3.0% |
| Total equity and liabilities | 10/49 | €88,533 | €93,094 | +€4,562 | +5.2% |
| Equity | 10/15 | €65,360 | €66,689 | +€1,329 | +2.0% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €35,360 | €36,689 | +€1,329 | +3.8% |
| Non-distributable reserves | 130/1 | €3,000 | €3,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,000 | €3,000 | = | 0.0% |
| Distributable reserves | 133 | €32,360 | €33,689 | +€1,329 | +4.1% |
| Amounts payable | 17/49 | €23,172 | €26,405 | +€3,233 | +14.0% |
| Amounts payable within one year | 42/48 | €23,172 | €26,405 | +€3,233 | +14.0% |
| Trade debts | 44 | €3,574 | €15,378 | +€11,804 | +330.3% |
| Suppliers | 440/4 | €3,574 | €15,378 | +€11,804 | +330.3% |
| Taxes, remuneration and social security | 45 | €9,661 | €10,206 | +€545 | +5.6% |
| Taxes | 450/3 | €9,661 | €7,928 | -€1,732 | -17.9% |
| Remuneration and social security | 454/9 | - | €2,278 | +€2,278 | |
| Other amounts payable | 47/48 | €9,938 | €821 | -€9,117 | -91.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,252 | €5,101 | -€1,151 | -18.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €80 | - | -€80 | |
| Other operating charges | 640/8 | €505 | €704 | +€199 | +39.3% |
| Gross operating margin | 9900 | €32,863 | €8,730 | -€24,133 | -73.4% |
| Operating profit (loss) | 9901 | €26,026 | €2,924 | -€23,101 | -88.8% |
| Financial income | 75/76B | €675 | €893 | +€218 | +32.3% |
| Recurring financial income | 75 | €675 | €893 | +€218 | +32.3% |
| Financial charges | 65/66B | €724 | €565 | -€159 | -21.9% |
| Recurring financial charges | 65 | €724 | €565 | -€159 | -21.9% |
| Profit (loss) for the period before taxes | 9903 | €25,977 | €3,252 | -€22,725 | -87.5% |
| Income taxes | 67/77 | €3,503 | €1,923 | -€1,579 | -45.1% |
| Profit (loss) for the period | 9904 | €22,474 | €1,329 | -€21,145 | -94.1% |
| Profit (loss) for the period to be appropriated | 9905 | €22,474 | €1,329 | -€21,145 | -94.1% |
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 11 October 2026 via checked.be.