FIETSEN ROMBOUTS: 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 ROMBOUTS
NACE 47.632, Retail sale of bicycles
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€7,814
2024 · -€5,674-€2,140
Equity
€280,493
2024 · €288,307-€7,814
Cash
€23,748
2024 · €6,326+€17,422
Balance sheet total
€1.2m
2024 · €1.3m-€51,460
Largest movements
Assets
- Stocks and contracts -€38,230
down €38,230 (-5.6%), from €683,930 to €645,700
- Tangible fixed assets -€26,521
down €26,521 (-4.9%), from €537,854 to €511,333
of which Land and buildings: -€16,584
- Cash +€17,422
up €17,422 (+275%), from €6,326 to €23,748
mainly Stocks and contracts (+€38,230) and Depreciation (+€29,219)
Equity and liabilities
- Short-term financial debts -€31,934
down €31,934 (-18.6%), from €171,934 to €140,000
- Debts after one year -€18,525
down €18,525 (-6.7%), from €276,587 to €258,062
- Trade debts +€16,803
up €16,803 (+66.0%), from €25,460 to €42,263
Income statement
- Depreciation +€1,143
up €1,143 (+4.1%), from €28,076 to €29,219
- Financial charges +€980
up €980 (+3.6%), from €27,231 to €28,211
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
-€5,674
Gross operating margin
+€305
Depreciation
-€1,143
Other operating charges
-€339
Financial income
+€17
Financial charges
-€980
Result 2025
-€7,814
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
+€73,161
Investment
-€2,698
Financing
-€53,041
Cash 2024
€6,326
From operations (derived)
+€73,161
Net result for the year
-€7,814
Depreciation
+€29,219
Stocks and contracts
+€38,230
Receivables within one year
+€3,121
Deferred charges and accrued income
+€1,010
Trade debts
+€16,803
Tax, wage and social debts
+€1,684
Advances received
-€9,405
Other debts
+€314
Investment (derived)
-€2,698
Investment in fixed assets (net)
-€2,698
Financing
-€53,041
Debts after one year
-€18,525
Current portion of long-term debt
-€2,582
Short-term financial debts
-€31,934
Cash 2025
€23,748
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,257,171 | €1,205,711 | -€51,460 | -4.1% |
| Fixed assets | 21/28 | €539,454 | €512,933 | -€26,521 | -4.9% |
| Tangible fixed assets | 22/27 | €537,854 | €511,333 | -€26,521 | -4.9% |
| Land and buildings | 22 | €309,471 | €292,886 | -€16,584 | -5.4% |
| Plant, machinery and equipment | 23 | €794 | €322 | -€472 | -59.4% |
| Assets under construction and advance payments | 27 | €227,589 | €218,124 | -€9,464 | -4.2% |
| Financial fixed assets | 28 | €1,600 | €1,600 | = | 0.0% |
| Current assets | 29/58 | €717,717 | €692,778 | -€24,939 | -3.5% |
| Stocks and contracts in progress | 3 | €683,930 | €645,700 | -€38,230 | -5.6% |
| Stocks | 30/36 | €683,930 | €645,700 | -€38,230 | -5.6% |
| Amounts receivable within one year | 40/41 | €24,661 | €21,540 | -€3,121 | -12.7% |
| Trade receivables | 40 | €4,603 | €7,088 | +€2,485 | +54.0% |
| Other amounts receivable | 41 | €20,058 | €14,452 | -€5,606 | -27.9% |
| Cash at bank and in hand | 54/58 | €6,326 | €23,748 | +€17,422 | +275% |
| Deferred charges and accrued income | 490/1 | €2,800 | €1,790 | -€1,010 | -36.1% |
| Total equity and liabilities | 10/49 | €1,257,171 | €1,205,711 | -€51,460 | -4.1% |
| Equity | 10/15 | €288,307 | €280,493 | -€7,814 | -2.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €119,517 | €119,517 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,500 | €1,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,500 | €1,500 | = | 0.0% |
| Distributable reserves | 133 | €118,017 | €118,017 | = | 0.0% |
| Profit (loss) carried forward | 14 | €148,789 | €140,975 | -€7,814 | -5.3% |
| Amounts payable | 17/49 | €968,864 | €925,219 | -€43,646 | -4.5% |
| Amounts payable after more than one year | 17 | €276,587 | €258,062 | -€18,525 | -6.7% |
| Financial debts | 170/4 | €276,587 | €258,062 | -€18,525 | -6.7% |
| Amounts payable within one year | 42/48 | €692,277 | €667,157 | -€25,120 | -3.6% |
| Current portion of amounts payable after more than one year | 42 | €58,673 | €56,092 | -€2,582 | -4.4% |
| Financial debts | 43 | €171,934 | €140,000 | -€31,934 | -18.6% |
| Credit institutions | 430/8 | €171,934 | €140,000 | -€31,934 | -18.6% |
| Trade debts | 44 | €25,460 | €42,263 | +€16,803 | +66.0% |
| Suppliers | 440/4 | €25,460 | €42,263 | +€16,803 | +66.0% |
| Advances received on contracts in progress | 46 | €9,405 | €0 | -€9,405 | -100% |
| Taxes, remuneration and social security | 45 | €25,015 | €26,699 | +€1,684 | +6.7% |
| Taxes | 450/3 | €21,441 | €23,101 | +€1,660 | +7.7% |
| Remuneration and social security | 454/9 | €3,574 | €3,597 | +€23 | +0.6% |
| Other amounts payable | 47/48 | €401,790 | €402,103 | +€314 | +0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,076 | €29,219 | +€1,143 | +4.1% |
| Other operating charges | 640/8 | €2,952 | €3,291 | +€339 | +11.5% |
| Gross operating margin | 9900 | €48,513 | €48,817 | +€305 | +0.6% |
| Operating profit (loss) | 9901 | €17,484 | €16,307 | -€1,177 | -6.7% |
| Financial income | 75/76B | €4,073 | €4,090 | +€17 | +0.4% |
| Recurring financial income | 75 | €4,073 | €4,090 | +€17 | +0.4% |
| Financial charges | 65/66B | €27,231 | €28,211 | +€980 | +3.6% |
| Recurring financial charges | 65 | €27,231 | €28,211 | +€980 | +3.6% |
| Profit (loss) for the period before taxes | 9903 | -€5,674 | -€7,814 | -€2,140 | -37.7% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€5,674 | -€7,814 | -€2,140 | -37.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,674 | -€7,814 | -€2,140 | -37.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.