Fietsersbond: 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.
Fietsersbond
Largest movements
- Cash -€254,585
down €254,585 (-57.1%), from €446,004 to €191,418
mainly Accrued charges and deferred income (-€253,871) and Net result for the year (-€52,633)
- Receivables within one year -€49,939
down €49,939 (-24.0%), from €207,999 to €158,060
of which Other amounts receivable: -€47,802
- Intangible fixed assets -€19,689
down €19,689 (-34.0%), from €57,832 to €38,142
- Tangible fixed assets -€14,264
down €14,264 (-69.2%), from €20,611 to €6,347
of which Plant, machinery and equipment: -€11,722
- Deferred charges and accrued income -€7,696
no longer reported in 2025 (was €7,696)
- Accrued charges and deferred income -€253,871
down €253,871 (-74.5%), from €340,674 to €86,804
- Profit (loss) carried forward -€52,633
down €52,633, from €13,363 to -€39,270
- Tax, wage and social debts -€25,590
down €25,590 (-26.7%), from €95,865 to €70,275
of which Taxes: -€17,892
- Trade debts -€16,039
down €16,039 (-42.7%), from €37,562 to €21,523
- Gross operating margin -€345,787
down €345,787 (-33.5%), from €1.0m to €686,591
- Staff costs -€272,967
down €272,967 (-28.3%), from €963,837 to €690,871
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 | €752,513 | €404,380 | -€348,133 | -46.3% |
| Fixed assets | 21/28 | €90,814 | €54,902 | -€35,912 | -39.5% |
| Intangible fixed assets | 21 | €57,832 | €38,142 | -€19,689 | -34.0% |
| Tangible fixed assets | 22/27 | €20,611 | €6,347 | -€14,264 | -69.2% |
| Plant, machinery and equipment | 23 | €18,069 | €6,347 | -€11,722 | -64.9% |
| Furniture and vehicles | 24 | €2,542 | - | -€2,542 | |
| Financial fixed assets | 28 | €12,372 | €10,413 | -€1,959 | -15.8% |
| Current assets | 29/58 | €661,699 | €349,478 | -€312,221 | -47.2% |
| Amounts receivable within one year | 40/41 | €207,999 | €158,060 | -€49,939 | -24.0% |
| Trade receivables | 40 | €24,860 | €22,722 | -€2,137 | -8.6% |
| Other amounts receivable | 41 | €183,140 | €135,338 | -€47,802 | -26.1% |
| Cash at bank and in hand | 54/58 | €446,004 | €191,418 | -€254,585 | -57.1% |
| Deferred charges and accrued income | 490/1 | €7,696 | - | -€7,696 | |
| Total equity and liabilities | 10/49 | €752,513 | €404,380 | -€348,133 | -46.3% |
| Equity | 10/15 | €278,412 | €225,779 | -€52,633 | -18.9% |
| Reserves | 13 | €265,050 | €265,050 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,363 | -€39,270 | -€52,633 | |
| Amounts payable | 17/49 | €474,101 | €178,601 | -€295,500 | -62.3% |
| Amounts payable within one year | 42/48 | €133,427 | €91,797 | -€41,629 | -31.2% |
| Trade debts | 44 | €37,562 | €21,523 | -€16,039 | -42.7% |
| Suppliers | 440/4 | €37,562 | €21,523 | -€16,039 | -42.7% |
| Taxes, remuneration and social security | 45 | €95,865 | €70,275 | -€25,590 | -26.7% |
| Taxes | 450/3 | €17,892 | - | -€17,892 | |
| Remuneration and social security | 454/9 | €77,973 | €70,275 | -€7,698 | -9.9% |
| Accrued charges and deferred income | 492/3 | €340,674 | €86,804 | -€253,871 | -74.5% |
| Non-recurring operating income | 76A | €4,550 | - | -€4,550 | |
| Remuneration, social security and pensions | 62 | €963,837 | €690,871 | -€272,967 | -28.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,720 | €43,393 | -€9,327 | -17.7% |
| Other operating charges | 640/8 | €1,445 | €393 | -€1,052 | -72.8% |
| Non-recurring operating charges | 66A | - | €2,736 | +€2,736 | |
| Gross operating margin | 9900 | €1,032,378 | €686,591 | -€345,787 | -33.5% |
| Operating profit (loss) | 9901 | €14,375 | -€50,803 | -€65,178 | |
| Financial income | 75/76B | €18 | €50 | +€32 | +182% |
| Recurring financial income | 75 | €18 | €50 | +€32 | +182% |
| Financial charges | 65/66B | €1,030 | €1,880 | +€850 | +82.5% |
| Recurring financial charges | 65 | €1,030 | €1,880 | +€850 | +82.5% |
| Profit (loss) for the period before taxes | 9903 | €13,363 | -€52,633 | -€65,996 | |
| Profit (loss) for the period | 9904 | €13,363 | -€52,633 | -€65,996 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,363 | -€52,633 | -€65,996 |
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 23 October 2026 via checked.be.