DISCOVERY 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.
DISCOVERY BIKE
Largest movements
- Tangible fixed assets -€4,981
down €4,981 (-21.5%), from €23,216 to €18,236
- Cash -€468
down €468 (-67.6%), from €693 to €224
mainly Net result for the year (-€6,813) and Accrued charges and deferred income (-€250)
- Profit (loss) carried forward -€6,813
down €6,813 (-107%), from -€6,383 to -€13,196
- Other debts +€1,487
up €1,487 (+5.7%), from €26,287 to €27,774
- Accrued charges and deferred income -€250
down €250 (-20.0%), from €1,250 to €1,000
- Depreciation +€3,409
up €3,409 (+217%), from €1,572 to €4,981
- Gross operating margin +€3,297
up €3,297 (+76.1%), from -€4,331 to -€1,034
- Other operating charges +€296
up €296 (+68.5%), from €432 to €728
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 | €24,154 | €18,796 | -€5,358 | -22.2% |
| Fixed assets | 21/28 | €23,216 | €18,236 | -€4,981 | -21.5% |
| Tangible fixed assets | 22/27 | €23,216 | €18,236 | -€4,981 | -21.5% |
| Furniture and vehicles | 24 | €23,216 | €18,236 | -€4,981 | -21.5% |
| Current assets | 29/58 | €938 | €560 | -€377 | -40.2% |
| Amounts receivable within one year | 40/41 | €179 | €269 | +€90 | +49.9% |
| Trade receivables | 40 | €179 | €245 | +€66 | +36.5% |
| Other amounts receivable | 41 | - | €24 | +€24 | |
| Cash at bank and in hand | 54/58 | €693 | €224 | -€468 | -67.6% |
| Deferred charges and accrued income | 490/1 | €65 | €67 | +€1 | +2.0% |
| Total equity and liabilities | 10/49 | €24,154 | €18,796 | -€5,358 | -22.2% |
| Equity | 10/15 | -€3,383 | -€10,196 | -€6,813 | -201% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,383 | -€13,196 | -€6,813 | -107% |
| Amounts payable | 17/49 | €27,537 | €28,992 | +€1,455 | +5.3% |
| Amounts payable within one year | 42/48 | €26,287 | €27,992 | +€1,705 | +6.5% |
| Trade debts | 44 | - | €219 | +€219 | |
| Suppliers | 440/4 | - | €219 | +€219 | |
| Other amounts payable | 47/48 | €26,287 | €27,774 | +€1,487 | +5.7% |
| Accrued charges and deferred income | 492/3 | €1,250 | €1,000 | -€250 | -20.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,572 | €4,981 | +€3,409 | +217% |
| Other operating charges | 640/8 | €432 | €728 | +€296 | +68.5% |
| Gross operating margin | 9900 | -€4,331 | -€1,034 | +€3,297 | +76.1% |
| Operating profit (loss) | 9901 | -€6,335 | -€6,743 | -€408 | -6.4% |
| Financial charges | 65/66B | €48 | €71 | +€22 | +46.1% |
| Recurring financial charges | 65 | €48 | €71 | +€22 | +46.1% |
| Profit (loss) for the period before taxes | 9903 | -€6,383 | -€6,813 | -€430 | -6.7% |
| Profit (loss) for the period | 9904 | -€6,383 | -€6,813 | -€430 | -6.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,383 | -€6,813 | -€430 | -6.7% |
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 21 October 2026 via checked.be.