MP Bikes: 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.
MP Bikes
Largest movements
- Stocks and contracts -€8,330
down €8,330 (-21.8%), from €38,236 to €29,905
- Cash -€6,751
down €6,751 (-47.3%), from €14,277 to €7,525
mainly Net result for the year (-€11,844) and Trade debts (-€6,411)
- Tangible fixed assets -€3,611
down €3,611 (-47.5%), from €7,597 to €3,985
of which Furniture and vehicles: -€2,723
- Receivables within one year -€1,186
down €1,186 (-24.4%), from €4,864 to €3,678
of which Other amounts receivable: -€1,190
- Profit (loss) carried forward -€11,844
down €11,844 (-118%), from -€10,066 to -€21,910
- Trade debts -€6,411
down €6,411 (-59.9%), from €10,707 to €4,296
- Other debts -€2,075
down €2,075 (-7.9%), from €26,377 to €24,302
- Tax, wage and social debts +€898
up €898 (+29.2%), from €3,077 to €3,975
of which Taxes: +€735
- Gross operating margin -€2,731
down €2,731 (-102%), from -€2,666 to -€5,397
- Financial charges +€691
up €691 (+44.0%), from €1,573 to €2,265
- Other operating charges +€330
up €330 (+111%), from €299 to €629
- Depreciation +€105
up €105 (+3.0%), from €3,507 to €3,611
- Write-downs -€65
down €65 (-100%), from €65 to €0
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 | €67,657 | €48,040 | -€19,617 | -29.0% |
| Fixed assets | 21/28 | €7,597 | €3,985 | -€3,611 | -47.5% |
| Tangible fixed assets | 22/27 | €7,597 | €3,985 | -€3,611 | -47.5% |
| Plant, machinery and equipment | 23 | €3,227 | €2,339 | -€888 | -27.5% |
| Furniture and vehicles | 24 | €4,369 | €1,646 | -€2,723 | -62.3% |
| Current assets | 29/58 | €60,061 | €44,055 | -€16,005 | -26.6% |
| Stocks and contracts in progress | 3 | €38,236 | €29,905 | -€8,330 | -21.8% |
| Stocks | 30/36 | €38,236 | €29,905 | -€8,330 | -21.8% |
| Amounts receivable within one year | 40/41 | €4,864 | €3,678 | -€1,186 | -24.4% |
| Trade receivables | 40 | €3,671 | €3,676 | +€4 | +0.1% |
| Other amounts receivable | 41 | €1,192 | €2 | -€1,190 | -99.8% |
| Cash at bank and in hand | 54/58 | €14,277 | €7,525 | -€6,751 | -47.3% |
| Deferred charges and accrued income | 490/1 | €2,685 | €2,947 | +€262 | +9.8% |
| Total equity and liabilities | 10/49 | €67,657 | €48,040 | -€19,617 | -29.0% |
| Equity | 10/15 | €27,295 | €15,451 | -€11,844 | -43.4% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €18,811 | €18,811 | = | 0.0% |
| Distributable reserves | 133 | €18,811 | €18,811 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,066 | -€21,910 | -€11,844 | -118% |
| Amounts payable | 17/49 | €40,362 | €32,589 | -€7,773 | -19.3% |
| Amounts payable within one year | 42/48 | €40,161 | €32,573 | -€7,588 | -18.9% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €10,707 | €4,296 | -€6,411 | -59.9% |
| Suppliers | 440/4 | €10,707 | €4,296 | -€6,411 | -59.9% |
| Taxes, remuneration and social security | 45 | €3,077 | €3,975 | +€898 | +29.2% |
| Taxes | 450/3 | €658 | €1,393 | +€735 | +112% |
| Remuneration and social security | 454/9 | €2,419 | €2,582 | +€163 | +6.7% |
| Other amounts payable | 47/48 | €26,377 | €24,302 | -€2,075 | -7.9% |
| Accrued charges and deferred income | 492/3 | €201 | €16 | -€185 | -92.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,507 | €3,611 | +€105 | +3.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €65 | €0 | -€65 | -100% |
| Other operating charges | 640/8 | €299 | €629 | +€330 | +111% |
| Gross operating margin | 9900 | -€2,666 | -€5,397 | -€2,731 | -102% |
| Operating profit (loss) | 9901 | -€6,536 | -€9,637 | -€3,101 | -47.4% |
| Financial income | 75/76B | €63 | €58 | -€5 | -7.8% |
| Recurring financial income | 75 | €63 | €58 | -€5 | -7.8% |
| Financial charges | 65/66B | €1,573 | €2,265 | +€691 | +44.0% |
| Recurring financial charges | 65 | €1,573 | €2,265 | +€691 | +44.0% |
| Profit (loss) for the period before taxes | 9903 | -€8,046 | -€11,843 | -€3,798 | -47.2% |
| Income taxes | 67/77 | €2 | €0 | -€2 | -84.5% |
| Profit (loss) for the period | 9904 | -€8,048 | -€11,844 | -€3,796 | -47.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,048 | -€11,844 | -€3,796 | -47.2% |
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 13 October 2026 via checked.be.