FIETSSHOP: 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.
FIETSSHOP
Largest movements
- Stocks and contracts +€25,893
up €25,893 (+28.8%), from €89,810 to €115,703
- Tangible fixed assets -€22,211
down €22,211 (-28.5%), from €77,983 to €55,772
of which Furniture and vehicles: -€21,303
- Receivables within one year -€5,966
down €5,966 (-63.8%), from €9,348 to €3,382
of which Trade receivables: -€3,017
- Cash -€3,620
down €3,620 (-64.8%), from €5,583 to €1,963
mainly Stocks and contracts (-€25,893) and Trade debts (-€6,626)
- Trade debts -€6,626
down €6,626 (-23.9%), from €27,712 to €21,085
- Other debts +€4,436
up €4,436 (+4.0%), from €111,882 to €116,317
- Profit (loss) carried forward -€3,945
down €3,945 (-93.5%), from -€4,221 to -€8,166
- Gross operating margin +€399
up €399 (+1.7%), from €23,294 to €23,693
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 | €182,724 | €176,820 | -€5,904 | -3.2% |
| Fixed assets | 21/28 | €77,983 | €55,772 | -€22,211 | -28.5% |
| Tangible fixed assets | 22/27 | €77,983 | €55,772 | -€22,211 | -28.5% |
| Plant, machinery and equipment | 23 | €6,659 | €5,751 | -€908 | -13.6% |
| Furniture and vehicles | 24 | €71,324 | €50,021 | -€21,303 | -29.9% |
| Current assets | 29/58 | €104,741 | €121,049 | +€16,307 | +15.6% |
| Stocks and contracts in progress | 3 | €89,810 | €115,703 | +€25,893 | +28.8% |
| Stocks | 30/36 | €89,810 | €115,703 | +€25,893 | +28.8% |
| Amounts receivable within one year | 40/41 | €9,348 | €3,382 | -€5,966 | -63.8% |
| Trade receivables | 40 | €6,343 | €3,326 | -€3,017 | -47.6% |
| Other amounts receivable | 41 | €3,005 | €56 | -€2,949 | -98.1% |
| Cash at bank and in hand | 54/58 | €5,583 | €1,963 | -€3,620 | -64.8% |
| Total equity and liabilities | 10/49 | €182,724 | €176,820 | -€5,904 | -3.2% |
| Equity | 10/15 | €42,669 | €38,724 | -€3,945 | -9.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €43,889 | €43,889 | = | 0.0% |
| Distributable reserves | 133 | €43,889 | €43,889 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,221 | -€8,166 | -€3,945 | -93.5% |
| Amounts payable | 17/49 | €140,055 | €138,097 | -€1,959 | -1.4% |
| Amounts payable within one year | 42/48 | €140,055 | €138,097 | -€1,959 | -1.4% |
| Trade debts | 44 | €27,712 | €21,085 | -€6,626 | -23.9% |
| Suppliers | 440/4 | €27,712 | €21,085 | -€6,626 | -23.9% |
| Taxes, remuneration and social security | 45 | €462 | €694 | +€232 | +50.2% |
| Taxes | 450/3 | €462 | €694 | +€232 | +50.2% |
| Other amounts payable | 47/48 | €111,882 | €116,317 | +€4,436 | +4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,300 | €23,492 | +€192 | +0.8% |
| Other operating charges | 640/8 | €1,059 | €1,034 | -€25 | -2.3% |
| Gross operating margin | 9900 | €23,294 | €23,693 | +€399 | +1.7% |
| Operating profit (loss) | 9901 | -€1,064 | -€833 | +€232 | +21.8% |
| Financial income | 75/76B | €33 | €71 | +€38 | +114% |
| Recurring financial income | 75 | €33 | €71 | +€38 | +114% |
| Financial charges | 65/66B | €2,727 | €2,951 | +€224 | +8.2% |
| Recurring financial charges | 65 | €2,727 | €2,951 | +€224 | +8.2% |
| Profit (loss) for the period before taxes | 9903 | -€3,758 | -€3,713 | +€45 | +1.2% |
| Income taxes | 67/77 | €462 | €232 | -€230 | -49.8% |
| Profit (loss) for the period | 9904 | -€4,221 | -€3,945 | +€275 | +6.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,221 | -€3,945 | +€275 | +6.5% |
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 27 October 2026 via checked.be.