Dispa 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.
Dispa Bikes
Largest movements
- Stocks and contracts +€20,500
new in 2025: €20,500
- Receivables within one year -€13,650
down €13,650 (-90.0%), from €15,174 to €1,524
- Tangible fixed assets +€9,348
new in 2025: €9,348
- Cash +€4,254
new in 2025: €4,254
mainly Receivables within one year (+€13,650) and Other debts (+€12,846)
- Other debts +€12,846
new in 2025: €12,846
- Short-term financial debts -€8,324
no longer reported in 2025 (was €8,324)
- Profit (loss) carried forward +€7,127
up €7,127 (+99.7%), from -€7,149 to -€23
- Debts after one year +€4,344
new in 2025: €4,344
- Current portion of long-term debt +€4,156
new in 2025: €4,156
- Gross operating margin +€14,766
up €14,766, from -€6,839 to €7,928
- Taxes +€267
new in 2025: €267
- Financial charges +€176
up €176 (+83.5%), from €210 to €386
- Depreciation +€147
new in 2025: €147
- Other operating charges -€100
no longer reported in 2025 (was €100)
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 | €15,174 | €35,627 | +€20,452 | +135% |
| Fixed assets | 21/28 | - | €9,348 | +€9,348 | |
| Tangible fixed assets | 22/27 | - | €9,348 | +€9,348 | |
| Furniture and vehicles | 24 | - | €9,348 | +€9,348 | |
| Current assets | 29/58 | €15,174 | €26,278 | +€11,104 | +73.2% |
| Stocks and contracts in progress | 3 | - | €20,500 | +€20,500 | |
| Stocks | 30/36 | - | €20,500 | +€20,500 | |
| Amounts receivable within one year | 40/41 | €15,174 | €1,524 | -€13,650 | -90.0% |
| Other amounts receivable | 41 | €15,174 | €1,524 | -€13,650 | -90.0% |
| Cash at bank and in hand | 54/58 | - | €4,254 | +€4,254 | |
| Total equity and liabilities | 10/49 | €15,174 | €35,627 | +€20,452 | +135% |
| Equity | 10/15 | €6,851 | €13,977 | +€7,127 | +104% |
| Contributions | 10/11 | €14,000 | €14,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,149 | -€23 | +€7,127 | +99.7% |
| Amounts payable | 17/49 | €8,324 | €21,649 | +€13,326 | +160% |
| Amounts payable after more than one year | 17 | - | €4,344 | +€4,344 | |
| Financial debts | 170/4 | - | €4,344 | +€4,344 | |
| Amounts payable within one year | 42/48 | €8,324 | €17,306 | +€8,982 | +108% |
| Current portion of amounts payable after more than one year | 42 | - | €4,156 | +€4,156 | |
| Financial debts | 43 | €8,324 | - | -€8,324 | |
| Credit institutions | 430/8 | €8,324 | - | -€8,324 | |
| Trade debts | 44 | - | €37 | +€37 | |
| Suppliers | 440/4 | - | €37 | +€37 | |
| Taxes, remuneration and social security | 45 | - | €267 | +€267 | |
| Taxes | 450/3 | - | €267 | +€267 | |
| Other amounts payable | 47/48 | - | €12,846 | +€12,846 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €147 | +€147 | |
| Other operating charges | 640/8 | €100 | - | -€100 | |
| Gross operating margin | 9900 | -€6,839 | €7,928 | +€14,766 | |
| Operating profit (loss) | 9901 | -€6,939 | €7,780 | +€14,719 | |
| Financial charges | 65/66B | €210 | €386 | +€176 | +83.5% |
| Recurring financial charges | 65 | €210 | €386 | +€176 | +83.5% |
| Profit (loss) for the period before taxes | 9903 | -€7,149 | €7,394 | +€14,543 | |
| Income taxes | 67/77 | - | €267 | +€267 | |
| Profit (loss) for the period | 9904 | -€7,149 | €7,127 | +€14,276 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,149 | €7,127 | +€14,276 |
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.