PERRUCHE A BICYCLETTE: 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.
PERRUCHE A BICYCLETTE
Largest movements
- Tangible fixed assets -€15,516
down €15,516 (-16.8%), from €92,266 to €76,750
of which Other tangible fixed assets: -€12,639
- Stocks and contracts -€6,109
down €6,109 (-82.6%), from €7,392 to €1,283
- Cash -€1,443
down €1,443 (-66.9%), from €2,157 to €714
mainly Tax, wage and social debts (-€34,686) and Debts after one year (-€23,725)
- Tax, wage and social debts -€34,686
down €34,686 (-46.3%), from €74,842 to €40,156
of which Remuneration and social security: -€30,646
- Debts after one year -€23,725
down €23,725 (-63.2%), from €37,565 to €13,840
- Profit (loss) carried forward +€22,285
up €22,285 (+18.2%), from -€122,420 to -€100,135
- Trade debts +€9,434
up €9,434 (+36.5%), from €25,835 to €35,269
- Short-term financial debts +€2,497
new in 2025: €2,497
- Gross operating margin +€33,429
up €33,429 (+12.4%), from €270,569 to €303,998
- Staff costs -€29,395
down €29,395 (-10.2%), from €288,538 to €259,143
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 | €104,373 | €81,366 | -€23,007 | -22.0% |
| Fixed assets | 21/28 | €92,723 | €77,206 | -€15,517 | -16.7% |
| Tangible fixed assets | 22/27 | €92,266 | €76,750 | -€15,516 | -16.8% |
| Plant, machinery and equipment | 23 | €774 | - | -€774 | |
| Furniture and vehicles | 24 | €4,711 | €2,607 | -€2,104 | -44.7% |
| Other tangible fixed assets | 26 | €86,781 | €74,142 | -€12,639 | -14.6% |
| Financial fixed assets | 28 | €457 | €457 | -€0 | -0.1% |
| Current assets | 29/58 | €11,650 | €4,160 | -€7,490 | -64.3% |
| Stocks and contracts in progress | 3 | €7,392 | €1,283 | -€6,109 | -82.6% |
| Stocks | 30/36 | €7,392 | €1,283 | -€6,109 | -82.6% |
| Amounts receivable within one year | 40/41 | €2,101 | €2,163 | +€62 | +2.9% |
| Trade receivables | 40 | - | €97 | +€97 | |
| Other amounts receivable | 41 | €2,101 | €2,066 | -€35 | -1.7% |
| Cash at bank and in hand | 54/58 | €2,157 | €714 | -€1,443 | -66.9% |
| Total equity and liabilities | 10/49 | €104,373 | €81,366 | -€23,007 | -22.0% |
| Equity | 10/15 | -€58,015 | -€37,531 | +€20,484 | +35.3% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€122,420 | -€100,135 | +€22,285 | +18.2% |
| Investment grants | 15 | €14,405 | €12,604 | -€1,801 | -12.5% |
| Amounts payable | 17/49 | €162,388 | €118,898 | -€43,490 | -26.8% |
| Amounts payable after more than one year | 17 | €37,565 | €13,840 | -€23,725 | -63.2% |
| Financial debts | 170/4 | €37,565 | €13,840 | -€23,725 | -63.2% |
| Amounts payable within one year | 42/48 | €124,677 | €104,965 | -€19,712 | -15.8% |
| Current portion of amounts payable after more than one year | 42 | €23,255 | €24,720 | +€1,465 | +6.3% |
| Financial debts | 43 | - | €2,497 | +€2,497 | |
| Credit institutions | 430/8 | - | €2,497 | +€2,497 | |
| Trade debts | 44 | €25,835 | €35,269 | +€9,434 | +36.5% |
| Suppliers | 440/4 | €25,835 | €35,269 | +€9,434 | +36.5% |
| Taxes, remuneration and social security | 45 | €74,842 | €40,156 | -€34,686 | -46.3% |
| Taxes | 450/3 | €19,565 | €15,525 | -€4,040 | -20.6% |
| Remuneration and social security | 454/9 | €55,277 | €24,631 | -€30,646 | -55.4% |
| Other amounts payable | 47/48 | €745 | €2,322 | +€1,577 | +212% |
| Accrued charges and deferred income | 492/3 | €146 | €93 | -€53 | -36.4% |
| Remuneration, social security and pensions | 62 | €288,538 | €259,143 | -€29,395 | -10.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,970 | €15,515 | -€455 | -2.8% |
| Other operating charges | 640/8 | €2,237 | €427 | -€1,810 | -80.9% |
| Gross operating margin | 9900 | €270,569 | €303,998 | +€33,429 | +12.4% |
| Operating profit (loss) | 9901 | -€36,176 | €28,913 | +€65,089 | |
| Financial income | 75/76B | €1,801 | €1,801 | +€0 | 0.0% |
| Recurring financial income | 75 | €1,801 | €1,801 | +€0 | 0.0% |
| Financial charges | 65/66B | €9,615 | €8,430 | -€1,185 | -12.3% |
| Recurring financial charges | 65 | €9,615 | €8,430 | -€1,185 | -12.3% |
| Profit (loss) for the period before taxes | 9903 | -€43,990 | €22,284 | +€66,274 | |
| Profit (loss) for the period | 9904 | -€43,990 | €22,284 | +€66,274 | |
| Profit (loss) for the period to be appropriated | 9905 | -€43,990 | €22,284 | +€66,274 |
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.