Motorcycle Maniac: 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.
Motorcycle Maniac
Largest movements
- Cash +€68,864
up €68,864 (+108%), from €64,041 to €132,905
mainly Stocks and contracts (+€43,086) and Receivables within one year (+€23,512)
- Tangible fixed assets -€60,932
down €60,932 (-79.8%), from €76,354 to €15,422
of which Other tangible fixed assets: -€59,572
- Intangible fixed assets +€49,644
new in 2025: €49,644
- Stocks and contracts -€43,086
down €43,086 (-13.9%), from €310,205 to €267,119
- Receivables within one year -€23,512
down €23,512 (-88.3%), from €26,628 to €3,116
of which Trade receivables: -€23,171
- Other debts -€19,627
down €19,627 (-14.1%), from €138,735 to €119,108
- Profit (loss) carried forward +€16,979
up €16,979 (+22.9%), from €74,175 to €91,154
- Current portion of long-term debt -€11,108
no longer reported in 2025 (was €11,108)
- Tax, wage and social debts +€9,957
new in 2025: €9,957
- Trade debts +€6,609
up €6,609 (+2.8%), from €235,172 to €241,781
- Gross operating margin +€18,135
up €18,135 (+79.3%), from €22,869 to €41,004
- Other operating charges -€1,408
down €1,408 (-46.3%), from €3,040 to €1,632
- Taxes +€1,087
up €1,087 (+15.5%), from €7,000 to €8,087
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 | €477,228 | €480,039 | +€2,811 | +0.6% |
| Fixed assets | 21/28 | €76,354 | €65,066 | -€11,288 | -14.8% |
| Intangible fixed assets | 21 | - | €49,644 | +€49,644 | |
| Tangible fixed assets | 22/27 | €76,354 | €15,422 | -€60,932 | -79.8% |
| Land and buildings | 22 | €12,031 | €10,387 | -€1,644 | -13.7% |
| Plant, machinery and equipment | 23 | €4,751 | €3,262 | -€1,489 | -31.3% |
| Furniture and vehicles | 24 | - | €1,773 | +€1,773 | |
| Other tangible fixed assets | 26 | €59,572 | - | -€59,572 | |
| Current assets | 29/58 | €400,874 | €414,973 | +€14,099 | +3.5% |
| Stocks and contracts in progress | 3 | €310,205 | €267,119 | -€43,086 | -13.9% |
| Stocks | 30/36 | €310,205 | €267,119 | -€43,086 | -13.9% |
| Amounts receivable within one year | 40/41 | €26,628 | €3,116 | -€23,512 | -88.3% |
| Trade receivables | 40 | €24,421 | €1,250 | -€23,171 | -94.9% |
| Other amounts receivable | 41 | €2,207 | €1,866 | -€341 | -15.5% |
| Cash at bank and in hand | 54/58 | €64,041 | €132,905 | +€68,864 | +108% |
| Deferred charges and accrued income | 490/1 | - | €11,833 | +€11,833 | |
| Total equity and liabilities | 10/49 | €477,228 | €480,039 | +€2,811 | +0.6% |
| Equity | 10/15 | €86,575 | €103,554 | +€16,979 | +19.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €74,175 | €91,154 | +€16,979 | +22.9% |
| Amounts payable | 17/49 | €390,653 | €376,484 | -€14,169 | -3.6% |
| Amounts payable after more than one year | 17 | €3,823 | €3,823 | +€0 | 0.0% |
| Financial debts | 170/4 | €3,823 | €3,823 | +€0 | 0.0% |
| Amounts payable within one year | 42/48 | €386,830 | €372,661 | -€14,169 | -3.7% |
| Current portion of amounts payable after more than one year | 42 | €11,108 | - | -€11,108 | |
| Trade debts | 44 | €235,172 | €241,781 | +€6,609 | +2.8% |
| Suppliers | 440/4 | €235,172 | €241,781 | +€6,609 | +2.8% |
| Advances received on contracts in progress | 46 | €1,815 | €1,815 | = | 0.0% |
| Taxes, remuneration and social security | 45 | - | €9,957 | +€9,957 | |
| Taxes | 450/3 | - | €9,957 | +€9,957 | |
| Other amounts payable | 47/48 | €138,735 | €119,108 | -€19,627 | -14.1% |
| Non-recurring operating income | 76A | €360 | - | -€360 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,062 | €13,070 | +€8 | +0.1% |
| Other operating charges | 640/8 | €3,040 | €1,632 | -€1,408 | -46.3% |
| Gross operating margin | 9900 | €22,869 | €41,004 | +€18,135 | +79.3% |
| Operating profit (loss) | 9901 | €6,767 | €26,302 | +€19,535 | +289% |
| Financial income | 75/76B | €4 | €0 | -€4 | -92.8% |
| Recurring financial income | 75 | €4 | €0 | -€4 | -92.8% |
| Financial charges | 65/66B | €1,519 | €1,236 | -€283 | -18.6% |
| Recurring financial charges | 65 | €1,519 | €1,236 | -€283 | -18.6% |
| Profit (loss) for the period before taxes | 9903 | €5,252 | €25,067 | +€19,815 | +377% |
| Income taxes | 67/77 | €7,000 | €8,087 | +€1,087 | +15.5% |
| Profit (loss) for the period | 9904 | -€1,748 | €16,980 | +€18,728 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,748 | €16,980 | +€18,728 |
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 21 October 2026 via checked.be.