Fietsbarak: 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.
Fietsbarak
Largest movements
- Cash +€47,407
up €47,407 (+208%), from €22,799 to €70,206
mainly Trade debts (+€40,711) and Other debts (+€39,709)
- Stocks and contracts +€24,237
up €24,237 (+16.2%), from €149,772 to €174,009
- Receivables within one year +€7,223
up €7,223 (+133%), from €5,437 to €12,660
of which Other amounts receivable: +€12,660
- Tangible fixed assets -€6,398
down €6,398 (-4.9%), from €131,694 to €125,297
of which Land and buildings: -€6,850
- Trade debts +€40,711
up €40,711 (+610%), from €6,670 to €47,381
- Other debts +€39,709
up €39,709 (+1,302%), from €3,049 to €42,758
- Reserves -€39,366
down €39,366 (-27.7%), from €142,220 to €102,854
- Debts after one year +€17,430
up €17,430 (+15.6%), from €112,084 to €129,514
- Current portion of long-term debt +€10,018
up €10,018 (+67.5%), from €14,847 to €24,865
- Gross operating margin -€21,144
down €21,144 (-26.5%), from €79,728 to €58,584
- Staff costs -€6,193
down €6,193 (-22.0%), from €28,151 to €21,958
- Taxes -€5,910
down €5,910 (-65.5%), from €9,024 to €3,114
- Financial charges +€3,498
up €3,498 (+40.0%), from €8,742 to €12,241
- Other operating charges +€1,983
up €1,983 (+142%), from €1,395 to €3,378
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 | €310,221 | €382,171 | +€71,950 | +23.2% |
| Fixed assets | 21/28 | €131,694 | €125,297 | -€6,398 | -4.9% |
| Tangible fixed assets | 22/27 | €131,694 | €125,297 | -€6,398 | -4.9% |
| Land and buildings | 22 | €126,264 | €119,414 | -€6,850 | -5.4% |
| Plant, machinery and equipment | 23 | €5,430 | €5,883 | +€452 | +8.3% |
| Current assets | 29/58 | €178,527 | €256,874 | +€78,347 | +43.9% |
| Stocks and contracts in progress | 3 | €149,772 | €174,009 | +€24,237 | +16.2% |
| Stocks | 30/36 | €149,772 | €174,009 | +€24,237 | +16.2% |
| Amounts receivable within one year | 40/41 | €5,437 | €12,660 | +€7,223 | +133% |
| Trade receivables | 40 | €5,437 | €0 | -€5,437 | -100% |
| Other amounts receivable | 41 | €0 | €12,660 | +€12,660 | |
| Cash at bank and in hand | 54/58 | €22,799 | €70,206 | +€47,407 | +208% |
| Deferred charges and accrued income | 490/1 | €520 | €0 | -€520 | -100% |
| Total equity and liabilities | 10/49 | €310,221 | €382,171 | +€71,950 | +23.2% |
| Equity | 10/15 | €152,220 | €112,854 | -€39,366 | -25.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €142,220 | €102,854 | -€39,366 | -27.7% |
| Distributable reserves | 133 | €142,220 | €102,854 | -€39,366 | -27.7% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €158,001 | €269,317 | +€111,316 | +70.5% |
| Amounts payable after more than one year | 17 | €112,084 | €129,514 | +€17,430 | +15.6% |
| Financial debts | 170/4 | €112,084 | €129,514 | +€17,430 | +15.6% |
| Amounts payable within one year | 42/48 | €45,917 | €139,803 | +€93,886 | +204% |
| Current portion of amounts payable after more than one year | 42 | €14,847 | €24,865 | +€10,018 | +67.5% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €6,670 | €47,381 | +€40,711 | +610% |
| Suppliers | 440/4 | €6,670 | €47,381 | +€40,711 | +610% |
| Taxes, remuneration and social security | 45 | €21,351 | €24,799 | +€3,448 | +16.1% |
| Taxes | 450/3 | €19,203 | €24,255 | +€5,052 | +26.3% |
| Remuneration and social security | 454/9 | €2,148 | €544 | -€1,605 | -74.7% |
| Other amounts payable | 47/48 | €3,049 | €42,758 | +€39,709 | +1,302% |
| Non-recurring operating income | 76A | €333 | €0 | -€333 | -100% |
| Remuneration, social security and pensions | 62 | €28,151 | €21,958 | -€6,193 | -22.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,911 | €9,945 | +€34 | +0.3% |
| Other operating charges | 640/8 | €1,395 | €3,378 | +€1,983 | +142% |
| Gross operating margin | 9900 | €79,728 | €58,584 | -€21,144 | -26.5% |
| Operating profit (loss) | 9901 | €40,272 | €23,304 | -€16,968 | -42.1% |
| Financial income | 75/76B | €1,359 | €2,685 | +€1,326 | +97.6% |
| Recurring financial income | 75 | €1,359 | €2,685 | +€1,326 | +97.6% |
| Financial charges | 65/66B | €8,742 | €12,241 | +€3,498 | +40.0% |
| Recurring financial charges | 65 | €8,742 | €12,241 | +€3,498 | +40.0% |
| Profit (loss) for the period before taxes | 9903 | €32,888 | €13,747 | -€19,141 | -58.2% |
| Income taxes | 67/77 | €9,024 | €3,114 | -€5,910 | -65.5% |
| Profit (loss) for the period | 9904 | €23,864 | €10,634 | -€13,231 | -55.4% |
| Profit (loss) for the period to be appropriated | 9905 | €23,864 | €10,634 | -€13,231 | -55.4% |
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 17 October 2026 via checked.be.