FIETSEN CATTRYSSE: 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.
What changed
FIETSEN CATTRYSSE
NACE 47.632, Retail sale of bicycles
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€89,571
2024 · €92,486-€2,915
Equity
€517,809
2024 · €515,336+€2,473
Cash
€129,182
2024 · €104,036+€25,146
Balance sheet total
€702,222
2024 · €677,435+€24,787
Largest movements
Assets
- Stocks and contracts -€44,994
down €44,994 (-13.0%), from €347,213 to €302,219
- Tangible fixed assets +€39,254
up €39,254 (+33.7%), from €116,312 to €155,567
of which Furniture and vehicles: +€35,192
- Cash +€25,146
up €25,146 (+24.2%), from €104,036 to €129,182
mainly Net result for the year (+€89,571) and Depreciation (+€52,465)
Equity and liabilities
- Debts after one year +€10,816
up €10,816 (+22.5%), from €48,097 to €58,913
- Current portion of long-term debt +€9,334
up €9,334 (+33.8%), from €27,654 to €36,988
Income statement
- Gross operating margin +€30,546
up €30,546 (+12.2%), from €251,279 to €281,825
- Depreciation +€18,538
up €18,538 (+54.6%), from €33,927 to €52,465
- Other operating charges +€14,169
up €14,169 (+412%), from €3,437 to €17,606
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.
Result 2024
€92,486
Gross operating margin
+€30,546
Staff costs
-€2,752
Depreciation
-€18,538
Provisions
+€2,064
Other operating charges
-€14,169
Financial income
+€940
Financial charges
+€950
Taxes
-€1,957
Result 2025
€89,571
raises the resultlowers the result
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.
From operations
+€183,813
Investment
-€91,719
Financing
-€66,948
Cash 2024
€104,036
From operations (derived)
+€183,813
Net result for the year
+€89,571
Depreciation
+€52,465
Stocks and contracts
+€44,994
Receivables within one year
-€5,804
Deferred charges and accrued income
+€424
Trade debts
+€6,956
Tax, wage and social debts
-€3,588
Advances received
-€600
Other debts
-€605
Investment (derived)
-€91,719
Investment in fixed assets (net)
-€91,719
Financing
-€66,948
Debts after one year
+€10,816
Current portion of long-term debt
+€9,334
Contributions, distributions and other
-€87,098
Cash 2025
€129,182
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €677,435 | €702,222 | +€24,787 | +3.7% |
| Fixed assets | 21/28 | €116,312 | €155,567 | +€39,254 | +33.7% |
| Tangible fixed assets | 22/27 | €116,312 | €155,567 | +€39,254 | +33.7% |
| Land and buildings | 22 | €2,911 | €14,918 | +€12,007 | +412% |
| Plant, machinery and equipment | 23 | €12,754 | €8,675 | -€4,079 | -32.0% |
| Furniture and vehicles | 24 | €85,565 | €120,756 | +€35,192 | +41.1% |
| Other tangible fixed assets | 26 | €15,082 | €11,217 | -€3,865 | -25.6% |
| Current assets | 29/58 | €561,123 | €546,655 | -€14,468 | -2.6% |
| Stocks and contracts in progress | 3 | €347,213 | €302,219 | -€44,994 | -13.0% |
| Stocks | 30/36 | €347,213 | €302,219 | -€44,994 | -13.0% |
| Amounts receivable within one year | 40/41 | €97,981 | €103,785 | +€5,804 | +5.9% |
| Trade receivables | 40 | €22,346 | €8,972 | -€13,374 | -59.9% |
| Other amounts receivable | 41 | €75,634 | €94,813 | +€19,178 | +25.4% |
| Cash at bank and in hand | 54/58 | €104,036 | €129,182 | +€25,146 | +24.2% |
| Deferred charges and accrued income | 490/1 | €11,893 | €11,469 | -€424 | -3.6% |
| Total equity and liabilities | 10/49 | €677,435 | €702,222 | +€24,787 | +3.7% |
| Equity | 10/15 | €515,336 | €517,809 | +€2,473 | +0.5% |
| Contributions | 10/11 | €140,677 | €140,677 | = | 0.0% |
| Reserves | 13 | €373,628 | €376,101 | +€2,473 | +0.7% |
| Tax-exempt reserves | 132 | €14,500 | €14,500 | = | 0.0% |
| Distributable reserves | 133 | €359,128 | €361,601 | +€2,473 | +0.7% |
| Profit (loss) carried forward | 14 | €1,031 | €1,031 | = | 0.0% |
| Amounts payable | 17/49 | €162,099 | €184,413 | +€22,314 | +13.8% |
| Amounts payable after more than one year | 17 | €48,097 | €58,913 | +€10,816 | +22.5% |
| Financial debts | 170/4 | €48,097 | €58,913 | +€10,816 | +22.5% |
| Amounts payable within one year | 42/48 | €114,002 | €125,499 | +€11,498 | +10.1% |
| Current portion of amounts payable after more than one year | 42 | €27,654 | €36,988 | +€9,334 | +33.8% |
| Trade debts | 44 | €50,638 | €57,594 | +€6,956 | +13.7% |
| Suppliers | 440/4 | €50,638 | €57,594 | +€6,956 | +13.7% |
| Advances received on contracts in progress | 46 | €600 | - | -€600 | |
| Taxes, remuneration and social security | 45 | €34,505 | €30,917 | -€3,588 | -10.4% |
| Taxes | 450/3 | €27,953 | €23,919 | -€4,034 | -14.4% |
| Remuneration and social security | 454/9 | €6,552 | €6,998 | +€446 | +6.8% |
| Other amounts payable | 47/48 | €605 | - | -€605 | |
| Non-recurring operating income | 76A | €543 | - | -€543 | |
| Remuneration, social security and pensions | 62 | €66,192 | €68,944 | +€2,752 | +4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,927 | €52,465 | +€18,538 | +54.6% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €2,445 | €381 | -€2,064 | -84.4% |
| Other operating charges | 640/8 | €3,437 | €17,606 | +€14,169 | +412% |
| Gross operating margin | 9900 | €251,279 | €281,825 | +€30,546 | +12.2% |
| Operating profit (loss) | 9901 | €145,278 | €142,430 | -€2,848 | -2.0% |
| Financial income | 75/76B | €139 | €1,079 | +€940 | +677% |
| Recurring financial income | 75 | €139 | €1,079 | +€940 | +677% |
| Financial charges | 65/66B | €6,525 | €5,575 | -€950 | -14.6% |
| Recurring financial charges | 65 | €6,525 | €5,575 | -€950 | -14.6% |
| Profit (loss) for the period before taxes | 9903 | €138,892 | €137,934 | -€958 | -0.7% |
| Income taxes | 67/77 | €46,406 | €48,363 | +€1,957 | +4.2% |
| Profit (loss) for the period | 9904 | €92,486 | €89,571 | -€2,915 | -3.2% |
| Profit (loss) for the period to be appropriated | 9905 | €92,486 | €89,571 | -€2,915 | -3.2% |
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 29 October 2026 via checked.be.