DE FIETSPLEKKE: 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 FIETSPLEKKE
Largest movements
- Stocks and contracts -€52,644
down €52,644 (-22.9%), from €229,967 to €177,323
- Tangible fixed assets +€44,016
up €44,016 (+7.3%), from €605,283 to €649,299
of which Furniture and vehicles: +€67,398
- Cash -€31,646
down €31,646 (-15.5%), from €204,152 to €172,506
mainly Investment in fixed assets (net) (-€85,242) and Other debts (-€71,902)
- Other debts -€71,902
down €71,902 (-75.3%), from €95,434 to €23,532
- Reserves +€70,809
up €70,809 (+41.8%), from €169,246 to €240,055
- Trade debts -€24,581
down €24,581 (-50.7%), from €48,521 to €23,940
- Accrued charges and deferred income -€12,780
down €12,780 (-87.8%), from €14,550 to €1,770
- Depreciation +€14,036
up €14,036 (+51.6%), from €27,190 to €41,225
- Gross operating margin +€6,859
up €6,859 (+3.7%), from €185,561 to €192,420
- Staff costs -€6,435
down €6,435 (-13.4%), from €48,020 to €41,586
- Financial charges -€3,477
down €3,477 (-47.6%), from €7,303 to €3,826
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 | €1,076,593 | €1,047,865 | -€28,728 | -2.7% |
| Fixed assets | 21/28 | €605,283 | €649,299 | +€44,016 | +7.3% |
| Tangible fixed assets | 22/27 | €605,283 | €649,299 | +€44,016 | +7.3% |
| Land and buildings | 22 | €453,541 | €438,351 | -€15,190 | -3.3% |
| Plant, machinery and equipment | 23 | €144,820 | €136,628 | -€8,192 | -5.7% |
| Furniture and vehicles | 24 | €6,922 | €74,320 | +€67,398 | +974% |
| Current assets | 29/58 | €471,310 | €398,566 | -€72,745 | -15.4% |
| Stocks and contracts in progress | 3 | €229,967 | €177,323 | -€52,644 | -22.9% |
| Stocks | 30/36 | €229,967 | €177,323 | -€52,644 | -22.9% |
| Amounts receivable within one year | 40/41 | €21,181 | €25,732 | +€4,552 | +21.5% |
| Trade receivables | 40 | €17,243 | €25,715 | +€8,472 | +49.1% |
| Other amounts receivable | 41 | €3,938 | €18 | -€3,920 | -99.5% |
| Current investments | 50/53 | €14,000 | €20,000 | +€6,000 | +42.9% |
| Cash at bank and in hand | 54/58 | €204,152 | €172,506 | -€31,646 | -15.5% |
| Deferred charges and accrued income | 490/1 | €2,011 | €3,004 | +€994 | +49.4% |
| Total equity and liabilities | 10/49 | €1,076,593 | €1,047,865 | -€28,728 | -2.7% |
| Equity | 10/15 | €874,275 | €945,084 | +€70,809 | +8.1% |
| Contributions | 10/11 | €804,560 | €804,560 | = | 0.0% |
| Reserves | 13 | €169,246 | €240,055 | +€70,809 | +41.8% |
| Distributable reserves | 133 | €169,246 | €240,055 | +€70,809 | +41.8% |
| Profit (loss) carried forward | 14 | -€99,531 | -€99,531 | = | 0.0% |
| Amounts payable | 17/49 | €202,318 | €102,781 | -€99,537 | -49.2% |
| Amounts payable within one year | 42/48 | €187,768 | €101,011 | -€86,757 | -46.2% |
| Trade debts | 44 | €48,521 | €23,940 | -€24,581 | -50.7% |
| Suppliers | 440/4 | €48,521 | €23,940 | -€24,581 | -50.7% |
| Taxes, remuneration and social security | 45 | €43,813 | €53,539 | +€9,726 | +22.2% |
| Taxes | 450/3 | €37,880 | €49,632 | +€11,752 | +31.0% |
| Remuneration and social security | 454/9 | €5,933 | €3,906 | -€2,027 | -34.2% |
| Other amounts payable | 47/48 | €95,434 | €23,532 | -€71,902 | -75.3% |
| Accrued charges and deferred income | 492/3 | €14,550 | €1,770 | -€12,780 | -87.8% |
| Non-recurring operating income | 76A | - | €5,930 | +€5,930 | |
| Remuneration, social security and pensions | 62 | €48,020 | €41,586 | -€6,435 | -13.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,190 | €41,225 | +€14,036 | +51.6% |
| Other operating charges | 640/8 | €4,471 | €5,613 | +€1,142 | +25.5% |
| Gross operating margin | 9900 | €185,561 | €192,420 | +€6,859 | +3.7% |
| Operating profit (loss) | 9901 | €105,880 | €103,996 | -€1,884 | -1.8% |
| Financial income | 75/76B | €3,924 | €5,333 | +€1,409 | +35.9% |
| Recurring financial income | 75 | €3,924 | €5,333 | +€1,409 | +35.9% |
| Financial charges | 65/66B | €7,303 | €3,826 | -€3,477 | -47.6% |
| Recurring financial charges | 65 | €7,303 | €3,826 | -€3,477 | -47.6% |
| Profit (loss) for the period before taxes | 9903 | €102,500 | €105,502 | +€3,003 | +2.9% |
| Income taxes | 67/77 | €33,254 | €34,694 | +€1,440 | +4.3% |
| Profit (loss) for the period | 9904 | €69,246 | €70,809 | +€1,563 | +2.3% |
| Profit (loss) for the period to be appropriated | 9905 | €69,246 | €70,809 | +€1,563 | +2.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.