Fietstuinier: what changed
Two fiscal 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.
Fietstuinier
Largest movements
- Cash +€9,073
up €9,073 (+1219.1%), from €744 to €9,817
mainly Net result for the year (+€10,177) and Receivables within one year (+€3,145)
- Receivables within one year -€3,145
down €3,145 (-18.4%), from €17,105 to €13,960
of which Trade receivables: -€14,228
- Tangible fixed assets -€1,557
down €1,557 (-28.2%), from €5,530 to €3,973
of which Plant, machinery and equipment: -€1,253
- Financial fixed assets +€300
new in 2025: €300
- Reserves +€10,177
up €10,177 (+97.7%), from €10,413 to €20,590
- Tax, wage and social debts -€2,794
down €2,794 (-44.1%), from €6,341 to €3,548
- Trade debts -€2,698
down €2,698 (-56.4%), from €4,786 to €2,088
- Depreciation +€935
up €935 (+73.6%), from €1,270 to €2,205
- Financial income +€533
up €533 (+797.2%), from €67 to €600
- Gross operating margin +€275
up €275 (+1.9%), from €14,269 to €14,544
- Financial charges +€159
up €159 (+370.7%), from €43 to €202
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.
Cash bridge derived
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 | €24,540 | €29,226 | +€4,686 | +19.1% |
| Fixed assets | 21/28 | €5,530 | €4,273 | -€1,257 | -22.7% |
| Tangible fixed assets | 22/27 | €5,530 | €3,973 | -€1,557 | -28.2% |
| Plant, machinery and equipment | 23 | €3,272 | €2,019 | -€1,253 | -38.3% |
| Furniture and vehicles | 24 | €2,258 | €1,954 | -€304 | -13.5% |
| Financial fixed assets | 28 | - | €300 | +€300 | |
| Current assets | 29/58 | €19,010 | €24,953 | +€5,943 | +31.3% |
| Amounts receivable within one year | 40/41 | €17,105 | €13,960 | -€3,145 | -18.4% |
| Trade receivables | 40 | €17,082 | €2,854 | -€14,228 | -83.3% |
| Other amounts receivable | 41 | €23 | €11,105 | +€11,082 | +48204.6% |
| Cash at bank and in hand | 54/58 | €744 | €9,817 | +€9,073 | +1219.1% |
| Deferred charges and accrued income | 490/1 | €1,161 | €1,176 | +€16 | +1.3% |
| Total equity and liabilities | 10/49 | €24,540 | €29,226 | +€4,686 | +19.1% |
| Equity | 10/15 | €13,413 | €23,590 | +€10,177 | +75.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €10,413 | €20,590 | +€10,177 | +97.7% |
| Distributable reserves | 133 | €10,413 | €20,590 | +€10,177 | +97.7% |
| Amounts payable | 17/49 | €11,127 | €5,636 | -€5,491 | -49.3% |
| Amounts payable within one year | 42/48 | €11,127 | €5,636 | -€5,491 | -49.3% |
| Trade debts | 44 | €4,786 | €2,088 | -€2,698 | -56.4% |
| Suppliers | 440/4 | €4,786 | €2,088 | -€2,698 | -56.4% |
| Taxes, remuneration and social security | 45 | €6,341 | €3,548 | -€2,794 | -44.1% |
| Taxes | 450/3 | €6,341 | €3,548 | -€2,794 | -44.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,270 | €2,205 | +€935 | +73.6% |
| Gross operating margin | 9900 | €14,269 | €14,544 | +€275 | +1.9% |
| Operating profit (loss) | 9901 | €12,999 | €12,340 | -€659 | -5.1% |
| Financial income | 75/76B | €67 | €600 | +€533 | +797.2% |
| Recurring financial income | 75 | €67 | €600 | +€533 | +797.2% |
| Financial charges | 65/66B | €43 | €202 | +€159 | +370.7% |
| Recurring financial charges | 65 | €43 | €202 | +€159 | +370.7% |
| Profit (loss) for the period before taxes | 9903 | €13,023 | €12,737 | -€286 | -2.2% |
| Income taxes | 67/77 | €2,610 | €2,560 | -€50 | -1.9% |
| Profit (loss) for the period | 9904 | €10,413 | €10,177 | -€236 | -2.3% |
| Profit (loss) for the period to be appropriated | 9905 | €10,413 | €10,177 | -€236 | -2.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.