OFFROAD POWERSPORTS: 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.
OFFROAD POWERSPORTS
Largest movements
- Cash +€19,874
up €19,874 (+317.6%), from €6,258 to €26,132
mainly Current portion of long-term debt (+€44,832) and Net result for the year (+€12,962)
- Tangible fixed assets -€10,430
down €10,430 (-27.9%), from €37,351 to €26,921
of which Leasing and similar rights: -€6,530
- Receivables within one year +€9,563
up €9,563 (+40.8%), from €23,442 to €33,005
of which Other amounts receivable: +€12,189
- Stocks and contracts +€8,946
up €8,946 (+11.2%), from €79,573 to €88,519
- Current portion of long-term debt +€44,832
up €44,832 (+234.0%), from €19,161 to €63,994
- Profit (loss) carried forward +€12,962
up €12,962 (+44.0%), from €29,492 to €42,453
- Trade debts -€8,581
down €8,581 (-22.2%), from €38,712 to €30,131
- Debts after one year -€8,160
down €8,160 (-42.4%), from €19,242 to €11,082
- Tax, wage and social debts -€7,770
no longer reported in 2025 (was €7,770)
- Gross operating margin +€13,842
up €13,842 (+70.4%), from €19,672 to €33,514
- Financial charges +€2,393
up €2,393 (+100.1%), from €2,391 to €4,784
- Taxes +€2,283
up €2,283 (+239.1%), from €955 to €3,238
- Other operating charges -€2,061
down €2,061 (-84.6%), from €2,436 to €375
- Depreciation +€1,912
up €1,912 (+18.7%), from €10,243 to €12,155
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 | €147,391 | €175,576 | +€28,185 | +19.1% |
| Fixed assets | 21/28 | €37,351 | €26,921 | -€10,430 | -27.9% |
| Tangible fixed assets | 22/27 | €37,351 | €26,921 | -€10,430 | -27.9% |
| Plant, machinery and equipment | 23 | €10,416 | €6,756 | -€3,660 | -35.1% |
| Furniture and vehicles | 24 | €2,139 | €1,899 | -€239 | -11.2% |
| Leasing and similar rights | 25 | €24,796 | €18,266 | -€6,530 | -26.3% |
| Current assets | 29/58 | €110,040 | €148,655 | +€38,615 | +35.1% |
| Stocks and contracts in progress | 3 | €79,573 | €88,519 | +€8,946 | +11.2% |
| Stocks | 30/36 | €79,573 | €88,519 | +€8,946 | +11.2% |
| Amounts receivable within one year | 40/41 | €23,442 | €33,005 | +€9,563 | +40.8% |
| Trade receivables | 40 | €8,397 | €5,770 | -€2,627 | -31.3% |
| Other amounts receivable | 41 | €15,045 | €27,235 | +€12,189 | +81.0% |
| Cash at bank and in hand | 54/58 | €6,258 | €26,132 | +€19,874 | +317.6% |
| Deferred charges and accrued income | 490/1 | €768 | €999 | +€232 | +30.2% |
| Total equity and liabilities | 10/49 | €147,391 | €175,576 | +€28,185 | +19.1% |
| Equity | 10/15 | €31,492 | €44,453 | +€12,962 | +41.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,492 | €42,453 | +€12,962 | +44.0% |
| Amounts payable | 17/49 | €115,899 | €131,123 | +€15,224 | +13.1% |
| Amounts payable after more than one year | 17 | €19,242 | €11,082 | -€8,160 | -42.4% |
| Financial debts | 170/4 | €19,242 | €11,082 | -€8,160 | -42.4% |
| Amounts payable within one year | 42/48 | €96,657 | €120,041 | +€23,384 | +24.2% |
| Current portion of amounts payable after more than one year | 42 | €19,161 | €63,994 | +€44,832 | +234.0% |
| Trade debts | 44 | €38,712 | €30,131 | -€8,581 | -22.2% |
| Suppliers | 440/4 | €38,712 | €30,131 | -€8,581 | -22.2% |
| Taxes, remuneration and social security | 45 | €7,770 | - | -€7,770 | |
| Taxes | 450/3 | €7,770 | - | -€7,770 | |
| Other amounts payable | 47/48 | €31,015 | €25,917 | -€5,098 | -16.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,243 | €12,155 | +€1,912 | +18.7% |
| Other operating charges | 640/8 | €2,436 | €375 | -€2,061 | -84.6% |
| Gross operating margin | 9900 | €19,672 | €33,514 | +€13,842 | +70.4% |
| Operating profit (loss) | 9901 | €6,993 | €20,984 | +€13,991 | +200.1% |
| Financial income | 75/76B | €0 | €0 | +€0 | +266.7% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +266.7% |
| Financial charges | 65/66B | €2,391 | €4,784 | +€2,393 | +100.1% |
| Recurring financial charges | 65 | €2,391 | €4,784 | +€2,393 | +100.1% |
| Profit (loss) for the period before taxes | 9903 | €4,602 | €16,199 | +€11,598 | +252.0% |
| Income taxes | 67/77 | €955 | €3,238 | +€2,283 | +239.1% |
| Profit (loss) for the period | 9904 | €3,647 | €12,962 | +€9,315 | +255.4% |
| Profit (loss) for the period to be appropriated | 9905 | €3,647 | €12,962 | +€9,315 | +255.4% |
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 4 October 2026 via checked.be.