SD Deux Roues: 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.
SD Deux Roues
Largest movements
- Tangible fixed assets -€16,618
no longer reported in 2025 (was €16,618)
- Stocks and contracts +€12,638
up €12,638 (+8.3%), from €152,540 to €165,178
- Receivables within one year +€2,645
new in 2025: €2,645
- Cash +€2,311
up €2,311 (+396%), from €584 to €2,895
mainly Trade debts (+€60,572) and Investment in fixed assets (net) (+€16,618)
- Trade debts +€60,572
up €60,572 (+387%), from €15,670 to €76,242
- Profit (loss) carried forward -€39,623
down €39,623 (-59.0%), from €67,112 to €27,489
- Other debts -€12,638
down €12,638 (-62.9%), from €20,095 to €7,457
- Tax, wage and social debts -€9,688
down €9,688 (-85.4%), from €11,344 to €1,656
- Debts after one year -€5,872
down €5,872 (-56.1%), from €10,467 to €4,595
- Gross operating margin -€37,744
down €37,744, from €2,665 to -€35,079
- Depreciation -€3,517
no longer reported in 2025 (was €3,517)
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 | €169,816 | €170,793 | +€977 | +0.6% |
| Fixed assets | 21/28 | €16,693 | €75 | -€16,618 | -99.6% |
| Tangible fixed assets | 22/27 | €16,618 | - | -€16,618 | |
| Furniture and vehicles | 24 | €16,618 | - | -€16,618 | |
| Financial fixed assets | 28 | €75 | €75 | = | 0.0% |
| Current assets | 29/58 | €153,123 | €170,718 | +€17,595 | +11.5% |
| Stocks and contracts in progress | 3 | €152,540 | €165,178 | +€12,638 | +8.3% |
| Stocks | 30/36 | €152,540 | €165,178 | +€12,638 | +8.3% |
| Amounts receivable within one year | 40/41 | - | €2,645 | +€2,645 | |
| Other amounts receivable | 41 | - | €2,645 | +€2,645 | |
| Cash at bank and in hand | 54/58 | €584 | €2,895 | +€2,311 | +396% |
| Total equity and liabilities | 10/49 | €169,816 | €170,793 | +€977 | +0.6% |
| Equity | 10/15 | €85,712 | €46,089 | -€39,623 | -46.2% |
| 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% |
| Profit (loss) carried forward | 14 | €67,112 | €27,489 | -€39,623 | -59.0% |
| Amounts payable | 17/49 | €84,105 | €124,704 | +€40,599 | +48.3% |
| Amounts payable after more than one year | 17 | €10,467 | €4,595 | -€5,872 | -56.1% |
| Financial debts | 170/4 | €10,467 | €4,595 | -€5,872 | -56.1% |
| Amounts payable within one year | 42/48 | €73,637 | €119,694 | +€46,057 | +62.5% |
| Current portion of amounts payable after more than one year | 42 | €7,732 | €5,872 | -€1,860 | -24.1% |
| Financial debts | 43 | €18,578 | €23,104 | +€4,526 | +24.4% |
| Credit institutions | 430/8 | €18,578 | €23,104 | +€4,526 | +24.4% |
| Trade debts | 44 | €15,670 | €76,242 | +€60,572 | +387% |
| Suppliers | 440/4 | €15,670 | €76,242 | +€60,572 | +387% |
| Advances received on contracts in progress | 46 | €218 | €5,363 | +€5,145 | +2,361% |
| Taxes, remuneration and social security | 45 | €11,344 | €1,656 | -€9,688 | -85.4% |
| Taxes | 450/3 | €11,344 | €1,656 | -€9,688 | -85.4% |
| Other amounts payable | 47/48 | €20,095 | €7,457 | -€12,638 | -62.9% |
| Accrued charges and deferred income | 492/3 | - | €415 | +€415 | |
| Remuneration, social security and pensions | 62 | €53 | - | -€53 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,517 | - | -€3,517 | |
| Other operating charges | 640/8 | €754 | €559 | -€195 | -25.9% |
| Gross operating margin | 9900 | €2,665 | -€35,079 | -€37,744 | |
| Operating profit (loss) | 9901 | -€1,660 | -€35,638 | -€33,978 | -2,047% |
| Financial charges | 65/66B | €3,492 | €3,585 | +€93 | +2.7% |
| Recurring financial charges | 65 | €3,492 | €3,585 | +€93 | +2.7% |
| Profit (loss) for the period before taxes | 9903 | -€5,152 | -€39,223 | -€34,071 | -661% |
| Income taxes | 67/77 | €588 | €400 | -€188 | -31.9% |
| Profit (loss) for the period | 9904 | -€5,740 | -€39,623 | -€33,883 | -590% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,740 | -€39,623 | -€33,883 | -590% |
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.