EBIKE BUTLER: 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.
EBIKE BUTLER
Largest movements
- Receivables within one year -€1,244
down €1,244 (-35.9%), from €3,461 to €2,218
of which Other amounts receivable: -€1,159
- Tangible fixed assets -€923
down €923 (-40.1%), from €2,300 to €1,377
- Cash +€565
up €565 (+43.6%), from €1,297 to €1,862
mainly Net result for the year (+€5,711) and Depreciation (+€1,367)
- Other debts -€7,688
down €7,688 (-96.0%), from €8,007 to €319
- Profit (loss) carried forward +€5,711
up €5,711 (+62.7%), from -€9,105 to -€3,394
- Trade debts +€575
up €575 (+77.7%), from €740 to €1,315
- Tax, wage and social debts -€199
down €199 (-8.2%), from €2,417 to €2,217
- Gross operating margin +€16,811
up €16,811, from -€7,127 to €9,684
- Other operating charges +€134
up €134 (+6.3%), from €2,138 to €2,272
- Financial charges -€110
down €110 (-36.3%), from €303 to €193
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 | €7,059 | €5,457 | -€1,602 | -22.7% |
| Fixed assets | 21/28 | €2,300 | €1,377 | -€923 | -40.1% |
| Tangible fixed assets | 22/27 | €2,300 | €1,377 | -€923 | -40.1% |
| Plant, machinery and equipment | 23 | €2,300 | €1,377 | -€923 | -40.1% |
| Current assets | 29/58 | €4,759 | €4,080 | -€679 | -14.3% |
| Amounts receivable within one year | 40/41 | €3,461 | €2,218 | -€1,244 | -35.9% |
| Trade receivables | 40 | €85 | €0 | -€85 | -100% |
| Other amounts receivable | 41 | €3,377 | €2,218 | -€1,159 | -34.3% |
| Cash at bank and in hand | 54/58 | €1,297 | €1,862 | +€565 | +43.6% |
| Total equity and liabilities | 10/49 | €7,059 | €5,457 | -€1,602 | -22.7% |
| Equity | 10/15 | -€4,105 | €1,606 | +€5,711 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,105 | -€3,394 | +€5,711 | +62.7% |
| Amounts payable | 17/49 | €11,164 | €3,851 | -€7,313 | -65.5% |
| Amounts payable within one year | 42/48 | €11,164 | €3,851 | -€7,313 | -65.5% |
| Trade debts | 44 | €740 | €1,315 | +€575 | +77.7% |
| Suppliers | 440/4 | €740 | €1,315 | +€575 | +77.7% |
| Taxes, remuneration and social security | 45 | €2,417 | €2,217 | -€199 | -8.2% |
| Taxes | 450/3 | €2,417 | €2,217 | -€199 | -8.2% |
| Other amounts payable | 47/48 | €8,007 | €319 | -€7,688 | -96.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,310 | €1,367 | +€57 | +4.4% |
| Other operating charges | 640/8 | €2,138 | €2,272 | +€134 | +6.3% |
| Gross operating margin | 9900 | -€7,127 | €9,684 | +€16,811 | |
| Operating profit (loss) | 9901 | -€10,575 | €6,045 | +€16,620 | |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €303 | €193 | -€110 | -36.3% |
| Recurring financial charges | 65 | €303 | €193 | -€110 | -36.3% |
| Profit (loss) for the period before taxes | 9903 | -€10,878 | €5,852 | +€16,730 | |
| Income taxes | 67/77 | €140 | €141 | +€1 | +1.0% |
| Profit (loss) for the period | 9904 | -€11,017 | €5,711 | +€16,729 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,017 | €5,711 | +€16,729 |
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 16 October 2026 via checked.be.