MARCEL BIKE CAFE: 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.
MARCEL BIKE CAFE
Largest movements
- Receivables within one year +€248
up €248 (+18.6%), from €1,336 to €1,584
of which Other amounts receivable: +€345
- Other debts +€5,717
up €5,717 (+44.0%), from €12,987 to €18,704
- Profit (loss) carried forward -€2,408
down €2,408 (-7.5%), from -€32,221 to -€34,629
- Tax, wage and social debts -€2,246
no longer reported in 2025 (was €2,246)
- Trade debts -€815
down €815 (-21.3%), from €3,824 to €3,009
- Other operating charges -€5,099
down €5,099 (-77.4%), from €6,590 to €1,491
- Taxes -€2,819
down €2,819, from €2,246 to -€573
- Gross operating margin +€1,806
up €1,806 (+58.1%), from -€3,110 to -€1,304
- Financial charges -€252
down €252 (-55.8%), from €452 to €200
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,836 | €5,084 | +€248 | +5.1% |
| Fixed assets | 21/28 | €3,500 | €3,500 | = | 0.0% |
| Financial fixed assets | 28 | €3,500 | €3,500 | = | 0.0% |
| Current assets | 29/58 | €1,336 | €1,584 | +€248 | +18.6% |
| Amounts receivable within one year | 40/41 | €1,336 | €1,584 | +€248 | +18.6% |
| Trade receivables | 40 | €739 | €642 | -€97 | -13.1% |
| Other amounts receivable | 41 | €597 | €942 | +€345 | +57.8% |
| Total equity and liabilities | 10/49 | €4,836 | €5,084 | +€248 | +5.1% |
| Equity | 10/15 | -€14,221 | -€16,629 | -€2,408 | -16.9% |
| Contributions | 10/11 | €18,000 | €18,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€32,221 | -€34,629 | -€2,408 | -7.5% |
| Amounts payable | 17/49 | €19,057 | €21,713 | +€2,656 | +13.9% |
| Amounts payable within one year | 42/48 | €19,057 | €21,713 | +€2,656 | +13.9% |
| Trade debts | 44 | €3,824 | €3,009 | -€815 | -21.3% |
| Suppliers | 440/4 | €3,824 | €3,009 | -€815 | -21.3% |
| Taxes, remuneration and social security | 45 | €2,246 | - | -€2,246 | |
| Taxes | 450/3 | €2,246 | - | -€2,246 | |
| Other amounts payable | 47/48 | €12,987 | €18,704 | +€5,717 | +44.0% |
| Non-recurring operating income | 76A | €115 | - | -€115 | |
| Other operating charges | 640/8 | €6,590 | €1,491 | -€5,099 | -77.4% |
| Gross operating margin | 9900 | -€3,110 | -€1,304 | +€1,806 | +58.1% |
| Operating profit (loss) | 9901 | -€9,700 | -€2,795 | +€6,905 | +71.2% |
| Financial income | 75/76B | €4 | €14 | +€10 | +250% |
| Recurring financial income | 75 | €4 | €14 | +€10 | +250% |
| Financial charges | 65/66B | €452 | €200 | -€252 | -55.8% |
| Recurring financial charges | 65 | €452 | €200 | -€252 | -55.8% |
| Profit (loss) for the period before taxes | 9903 | -€10,148 | -€2,981 | +€7,167 | +70.6% |
| Income taxes | 67/77 | €2,246 | -€573 | -€2,819 | |
| Profit (loss) for the period | 9904 | -€12,394 | -€2,408 | +€9,986 | +80.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,394 | -€2,408 | +€9,986 | +80.6% |
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 25 October 2026 via checked.be.