Pro-Bike: 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.
Pro-Bike
Largest movements
- Stocks and contracts +€5,542
up €5,542 (+3.9%), from €140,574 to €146,116
- Receivables within one year -€3,017
down €3,017 (-36.5%), from €8,265 to €5,248
- Tangible fixed assets +€2,922
up €2,922 (+18.0%), from €16,236 to €19,158
of which Furniture and vehicles: +€6,520
- Trade debts -€10,181
down €10,181 (-20.7%), from €49,213 to €39,032
- Tax, wage and social debts +€6,500
up €6,500 (+59.9%), from €10,855 to €17,355
of which Taxes: +€5,949
- Profit (loss) carried forward +€3,898
up €3,898 (+2.2%), from €181,066 to €184,964
- Gross operating margin +€14,463
up €14,463 (+37.2%), from €38,841 to €53,304
- Write-downs +€7,553
up €7,553 (+89.1%), from -€8,481 to -€928
- Depreciation +€1,928
up €1,928 (+32.2%), from €5,986 to €7,914
- Staff costs -€1,099
down €1,099 (-3.1%), from €35,980 to €34,881
- Taxes +€627
new in 2025: €627
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 | €279,988 | €282,699 | +€2,711 | +1.0% |
| Fixed assets | 21/28 | €16,236 | €19,158 | +€2,922 | +18.0% |
| Tangible fixed assets | 22/27 | €16,236 | €19,158 | +€2,922 | +18.0% |
| Plant, machinery and equipment | 23 | €8,465 | €4,867 | -€3,598 | -42.5% |
| Furniture and vehicles | 24 | €7,771 | €14,291 | +€6,520 | +83.9% |
| Current assets | 29/58 | €263,751 | €263,541 | -€211 | -0.1% |
| Stocks and contracts in progress | 3 | €140,574 | €146,116 | +€5,542 | +3.9% |
| Stocks | 30/36 | €140,574 | €146,116 | +€5,542 | +3.9% |
| Amounts receivable within one year | 40/41 | €8,265 | €5,248 | -€3,017 | -36.5% |
| Trade receivables | 40 | €8,265 | €5,248 | -€3,017 | -36.5% |
| Cash at bank and in hand | 54/58 | €114,713 | €111,976 | -€2,736 | -2.4% |
| Deferred charges and accrued income | 490/1 | €200 | €200 | = | 0.0% |
| Total equity and liabilities | 10/49 | €279,988 | €282,699 | +€2,711 | +1.0% |
| Equity | 10/15 | €201,681 | €205,579 | +€3,898 | +1.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,015 | €2,015 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €155 | €155 | = | 0.0% |
| Profit (loss) carried forward | 14 | €181,066 | €184,964 | +€3,898 | +2.2% |
| Amounts payable | 17/49 | €78,307 | €77,120 | -€1,187 | -1.5% |
| Amounts payable within one year | 42/48 | €74,840 | €73,556 | -€1,284 | -1.7% |
| Trade debts | 44 | €49,213 | €39,032 | -€10,181 | -20.7% |
| Suppliers | 440/4 | €49,213 | €39,032 | -€10,181 | -20.7% |
| Advances received on contracts in progress | 46 | €9,930 | €12,436 | +€2,506 | +25.2% |
| Taxes, remuneration and social security | 45 | €10,855 | €17,355 | +€6,500 | +59.9% |
| Taxes | 450/3 | €3,067 | €9,017 | +€5,949 | +194% |
| Remuneration and social security | 454/9 | €7,788 | €8,339 | +€551 | +7.1% |
| Other amounts payable | 47/48 | €4,842 | €4,733 | -€109 | -2.3% |
| Accrued charges and deferred income | 492/3 | €3,467 | €3,563 | +€96 | +2.8% |
| Remuneration, social security and pensions | 62 | €35,980 | €34,881 | -€1,099 | -3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,986 | €7,914 | +€1,928 | +32.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€8,481 | -€928 | +€7,553 | +89.1% |
| Other operating charges | 640/8 | €5,435 | €5,999 | +€564 | +10.4% |
| Gross operating margin | 9900 | €38,841 | €53,304 | +€14,463 | +37.2% |
| Operating profit (loss) | 9901 | -€80 | €5,438 | +€5,517 | |
| Financial income | 75/76B | €0 | €3 | +€3 | +1,713% |
| Recurring financial income | 75 | €0 | €3 | +€3 | +1,713% |
| Financial charges | 65/66B | €1,187 | €915 | -€272 | -22.9% |
| Recurring financial charges | 65 | €1,187 | €915 | -€272 | -22.9% |
| Profit (loss) for the period before taxes | 9903 | -€1,266 | €4,526 | +€5,792 | |
| Income taxes | 67/77 | - | €627 | +€627 | |
| Profit (loss) for the period | 9904 | -€1,266 | €3,898 | +€5,165 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,266 | €3,898 | +€5,165 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.