E-Scape Bike: what changed
Two fiscal 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.
E-Scape Bike
Largest movements
- Receivables within one year +€44,891
up €44,891 (+361.6%), from €12,414 to €57,305
of which Trade receivables: +€46,104
- Tangible fixed assets +€22,766
up €22,766 (+24.2%), from €94,153 to €116,919
of which Furniture and vehicles: +€21,557
- Current portion of long-term debt +€74,004
up €74,004 (+215.3%), from €34,375 to €108,379
- Profit (loss) carried forward -€43,494
down €43,494 (-75.5%), from -€57,584 to -€101,078
- Accrued charges and deferred income +€17,705
up €17,705 (+1475.4%), from €1,200 to €18,905
- Other debts +€11,500
up €11,500 (+11.9%), from €96,983 to €108,483
- Trade debts +€8,289
up €8,289 (+26.6%), from €31,152 to €39,441
- Financial charges +€13,393
up €13,393 (+925.9%), from €1,446 to €14,839
- Depreciation -€12,482
down €12,482 (-34.9%), from €35,764 to €23,282
- Gross operating margin -€6,452
down €6,452, from €3,156 to -€3,295
- Staff costs +€1,149
new in 2024: €1,149
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €109,127 | €177,304 | +€68,177 | +62.5% |
| Fixed assets | 21/28 | €96,044 | €118,133 | +€22,089 | +23.0% |
| Intangible fixed assets | 21 | €1,891 | €1,214 | -€677 | -35.8% |
| Tangible fixed assets | 22/27 | €94,153 | €116,919 | +€22,766 | +24.2% |
| Furniture and vehicles | 24 | €86,255 | €107,812 | +€21,557 | +25.0% |
| Other tangible fixed assets | 26 | €7,898 | €9,107 | +€1,209 | +15.3% |
| Current assets | 29/58 | €13,084 | €59,172 | +€46,088 | +352.3% |
| Amounts receivable within one year | 40/41 | €12,414 | €57,305 | +€44,891 | +361.6% |
| Trade receivables | 40 | €11,201 | €57,305 | +€46,104 | +411.6% |
| Other amounts receivable | 41 | €1,213 | - | -€1,213 | |
| Cash at bank and in hand | 54/58 | €338 | €1,575 | +€1,236 | +365.3% |
| Deferred charges and accrued income | 490/1 | €331 | €292 | -€39 | -11.8% |
| Total equity and liabilities | 10/49 | €109,127 | €177,304 | +€68,177 | +62.5% |
| Equity | 10/15 | -€54,584 | -€98,078 | -€43,494 | -79.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€57,584 | -€101,078 | -€43,494 | -75.5% |
| Amounts payable | 17/49 | €163,711 | €275,382 | +€111,671 | +68.2% |
| Amounts payable within one year | 42/48 | €162,511 | €256,477 | +€93,966 | +57.8% |
| Current portion of amounts payable after more than one year | 42 | €34,375 | €108,379 | +€74,004 | +215.3% |
| Trade debts | 44 | €31,152 | €39,441 | +€8,289 | +26.6% |
| Suppliers | 440/4 | €31,152 | €39,441 | +€8,289 | +26.6% |
| Taxes, remuneration and social security | 45 | - | €173 | +€173 | |
| Taxes | 450/3 | - | €173 | +€173 | |
| Other amounts payable | 47/48 | €96,983 | €108,483 | +€11,500 | +11.9% |
| Accrued charges and deferred income | 492/3 | €1,200 | €18,905 | +€17,705 | +1475.4% |
| Non-recurring operating income | 76A | - | €2,907 | +€2,907 | |
| Remuneration, social security and pensions | 62 | - | €1,149 | +€1,149 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,764 | €23,282 | -€12,482 | -34.9% |
| Other operating charges | 640/8 | €949 | €939 | -€10 | -1.1% |
| Gross operating margin | 9900 | €3,156 | -€3,295 | -€6,452 | |
| Operating profit (loss) | 9901 | -€33,557 | -€28,666 | +€4,891 | +14.6% |
| Financial income | 75/76B | €0 | €11 | +€11 | +10018.2% |
| Recurring financial income | 75 | €0 | €11 | +€11 | +10018.2% |
| Financial charges | 65/66B | €1,446 | €14,839 | +€13,393 | +925.9% |
| Recurring financial charges | 65 | €1,446 | €14,839 | +€13,393 | +925.9% |
| Profit (loss) for the period before taxes | 9903 | -€35,003 | -€43,494 | -€8,491 | -24.3% |
| Income taxes | 67/77 | €7 | - | -€7 | |
| Profit (loss) for the period | 9904 | -€35,011 | -€43,494 | -€8,484 | -24.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€35,011 | -€43,494 | -€8,484 | -24.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.