Fietsen Delobelle: what changed
What changed
Fietsen Delobelle
NACE 47.632, Retail sale of bicycles
filed annual accounts (NBB)
Net result for the year
€150,746
2024 · €163,235-€12,489
Equity
€583,099
2024 · €432,353+€150,746
Cash
€215,776
2024 · €159,450+€56,325
Balance sheet total
€992,927
2024 · €866,523+€126,404
Largest movements
Assets
- Stocks and contracts +€76,383
up €76,383 (+14.6%), from €523,699 to €600,082
- Cash +€56,325
up €56,325 (+35.3%), from €159,450 to €215,776
mainly Net result for the year (+€150,746) and Tax, wage and social debts (+€28,831)
Equity and liabilities
- Profit (loss) carried forward +€150,746
up €150,746 (+36.6%), from €412,353 to €563,099
- Debts after one year -€46,049
down €46,049 (-31.9%), from €144,465 to €98,416
- Tax, wage and social debts +€28,831
up €28,831 (+28.1%), from €102,681 to €131,512
of which Taxes: +€24,974
- Trade debts -€11,033
down €11,033 (-8.2%), from €134,360 to €123,326
Income statement
- Gross operating margin -€29,324
down €29,324 (-9.4%), from €311,659 to €282,335
- Staff costs -€8,934
down €8,934 (-12.2%), from €72,936 to €64,002
- Financial income +€5,353
up €5,353 (+927%), from €578 to €5,931
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€163,235
Gross operating margin
-€29,324
Staff costs
+€8,934
Depreciation
-€879
Other operating charges
+€189
Financial income
+€5,353
Financial charges
+€2,197
Taxes
+€1,041
Result 2025
€150,746
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€109,446
Investment
-€11,708
Financing
-€41,413
Cash 2024
€159,450
From operations (derived)
+€109,446
Net result for the year
+€150,746
Depreciation
+€14,568
Stocks and contracts
-€76,383
Receivables within one year
+€3,445
Trade debts
-€11,033
Tax, wage and social debts
+€28,831
Other debts
-€728
Investment (derived)
-€11,708
Investment in fixed assets (net)
-€11,708
Financing
-€41,413
Debts after one year
-€46,049
Current portion of long-term debt
+€4,636
Cash 2025
€215,776
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €866,523 | €992,927 | +€126,404 | +14.6% |
| Fixed assets | 21/28 | €56,717 | €53,858 | -€2,860 | -5.0% |
| Intangible fixed assets | 21 | €35,000 | €30,000 | -€5,000 | -14.3% |
| Tangible fixed assets | 22/27 | €21,717 | €23,858 | +€2,140 | +9.9% |
| Furniture and vehicles | 24 | €11,812 | €7,820 | -€3,992 | -33.8% |
| Other tangible fixed assets | 26 | €9,906 | €16,038 | +€6,132 | +61.9% |
| Current assets | 29/58 | €809,806 | €939,069 | +€129,263 | +16.0% |
| Stocks and contracts in progress | 3 | €523,699 | €600,082 | +€76,383 | +14.6% |
| Stocks | 30/36 | €523,699 | €600,082 | +€76,383 | +14.6% |
| Amounts receivable within one year | 40/41 | €126,657 | €123,211 | -€3,445 | -2.7% |
| Trade receivables | 40 | €126,552 | €123,211 | -€3,340 | -2.6% |
| Other amounts receivable | 41 | €105 | - | -€105 | |
| Cash at bank and in hand | 54/58 | €159,450 | €215,776 | +€56,325 | +35.3% |
| Total equity and liabilities | 10/49 | €866,523 | €992,927 | +€126,404 | +14.6% |
| Equity | 10/15 | €432,353 | €583,099 | +€150,746 | +34.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €412,353 | €563,099 | +€150,746 | +36.6% |
| Amounts payable | 17/49 | €434,170 | €409,828 | -€24,342 | -5.6% |
| Amounts payable after more than one year | 17 | €144,465 | €98,416 | -€46,049 | -31.9% |
| Financial debts | 170/4 | €144,465 | €98,416 | -€46,049 | -31.9% |
| Amounts payable within one year | 42/48 | €289,705 | €311,412 | +€21,707 | +7.5% |
| Current portion of amounts payable after more than one year | 42 | €44,334 | €48,971 | +€4,636 | +10.5% |
| Trade debts | 44 | €134,360 | €123,326 | -€11,033 | -8.2% |
| Suppliers | 440/4 | €134,360 | €123,326 | -€11,033 | -8.2% |
| Taxes, remuneration and social security | 45 | €102,681 | €131,512 | +€28,831 | +28.1% |
| Taxes | 450/3 | €99,434 | €124,408 | +€24,974 | +25.1% |
| Remuneration and social security | 454/9 | €3,247 | €7,104 | +€3,857 | +119% |
| Other amounts payable | 47/48 | €8,330 | €7,603 | -€728 | -8.7% |
| Remuneration, social security and pensions | 62 | €72,936 | €64,002 | -€8,934 | -12.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,689 | €14,568 | +€879 | +6.4% |
| Other operating charges | 640/8 | €3,914 | €3,725 | -€189 | -4.8% |
| Gross operating margin | 9900 | €311,659 | €282,335 | -€29,324 | -9.4% |
| Operating profit (loss) | 9901 | €221,120 | €200,041 | -€21,079 | -9.5% |
| Financial income | 75/76B | €578 | €5,931 | +€5,353 | +927% |
| Recurring financial income | 75 | €578 | €5,931 | +€5,353 | +927% |
| Financial charges | 65/66B | €9,065 | €6,868 | -€2,197 | -24.2% |
| Recurring financial charges | 65 | €9,065 | €6,868 | -€2,197 | -24.2% |
| Profit (loss) for the period before taxes | 9903 | €212,633 | €199,104 | -€13,529 | -6.4% |
| Income taxes | 67/77 | €49,398 | €48,358 | -€1,041 | -2.1% |
| Profit (loss) for the period | 9904 | €163,235 | €150,746 | -€12,489 | -7.7% |
| Profit (loss) for the period to be appropriated | 9905 | €163,235 | €150,746 | -€12,489 | -7.7% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.