Singletrack Bikes: 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.
Singletrack Bikes
Largest movements
- Cash +€61,114
up €61,114 (+58.9%), from €103,711 to €164,825
mainly Net result for the year (+€70,746) and Trade debts (+€22,077)
- Receivables within one year +€23,868
up €23,868 (+89.8%), from €26,580 to €50,449
of which Trade receivables: +€12,981
- Stocks and contracts -€12,933
down €12,933 (-7.9%), from €162,899 to €149,967
- Deferred charges and accrued income +€4,431
up €4,431 (+561.7%), from €789 to €5,220
- Reserves +€40,746
up €40,746 (+16.0%), from €253,918 to €294,664
of which Distributable reserves: +€40,746
- Trade debts +€22,077
up €22,077 (+58.8%), from €37,562 to €59,639
- Tax, wage and social debts +€12,485
up €12,485 (+240.9%), from €5,183 to €17,668
- Turnover -€531,600
no longer reported in 2025 (was €531,600)
- Purchases and services -€495,971
no longer reported in 2025 (was €495,971)
- Gross operating margin +€73,109
up €73,109 (+203.7%), from €35,896 to €109,005
- Taxes +€18,677
up €18,677 (+400.5%), from €4,664 to €23,341
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 | €310,535 | €384,160 | +€73,625 | +23.7% |
| Fixed assets | 21/28 | €16,555 | €13,699 | -€2,856 | -17.3% |
| Tangible fixed assets | 22/27 | €16,555 | €13,699 | -€2,856 | -17.3% |
| Land and buildings | 22 | €3,506 | €3,109 | -€397 | -11.3% |
| Plant, machinery and equipment | 23 | €2,324 | €1,527 | -€798 | -34.3% |
| Furniture and vehicles | 24 | €10,725 | €9,063 | -€1,662 | -15.5% |
| Current assets | 29/58 | €293,979 | €370,461 | +€76,481 | +26.0% |
| Stocks and contracts in progress | 3 | €162,899 | €149,967 | -€12,933 | -7.9% |
| Stocks | 30/36 | €162,899 | €149,967 | -€12,933 | -7.9% |
| Amounts receivable within one year | 40/41 | €26,580 | €50,449 | +€23,868 | +89.8% |
| Trade receivables | 40 | €2,231 | €15,212 | +€12,981 | +581.8% |
| Other amounts receivable | 41 | €24,349 | €35,237 | +€10,888 | +44.7% |
| Cash at bank and in hand | 54/58 | €103,711 | €164,825 | +€61,114 | +58.9% |
| Deferred charges and accrued income | 490/1 | €789 | €5,220 | +€4,431 | +561.7% |
| Total equity and liabilities | 10/49 | €310,535 | €384,160 | +€73,625 | +23.7% |
| Equity | 10/15 | €260,118 | €300,864 | +€40,746 | +15.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €253,918 | €294,664 | +€40,746 | +16.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €252,058 | €292,804 | +€40,746 | +16.2% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €50,417 | €83,296 | +€32,879 | +65.2% |
| Amounts payable within one year | 42/48 | €50,417 | €83,296 | +€32,879 | +65.2% |
| Trade debts | 44 | €37,562 | €59,639 | +€22,077 | +58.8% |
| Suppliers | 440/4 | €37,562 | €59,639 | +€22,077 | +58.8% |
| Taxes, remuneration and social security | 45 | €5,183 | €17,668 | +€12,485 | +240.9% |
| Taxes | 450/3 | €5,183 | €17,668 | +€12,485 | +240.9% |
| Other amounts payable | 47/48 | €7,672 | €5,989 | -€1,683 | -21.9% |
| Turnover | 70 | €531,600 | - | -€531,600 | |
| Goods, raw materials, services and sundry goods | 60/61 | €495,971 | - | -€495,971 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,037 | €5,977 | -€60 | -1.0% |
| Other operating charges | 640/8 | €5,449 | €5,907 | +€458 | +8.4% |
| Gross operating margin | 9900 | €35,896 | €109,005 | +€73,109 | +203.7% |
| Operating profit (loss) | 9901 | €24,410 | €97,121 | +€72,711 | +297.9% |
| Financial income | 75/76B | €547 | €765 | +€218 | +39.8% |
| Recurring financial income | 75 | €547 | €765 | +€218 | +39.8% |
| Financial charges | 65/66B | €4,980 | €3,799 | -€1,181 | -23.7% |
| Recurring financial charges | 65 | €4,980 | €3,799 | -€1,181 | -23.7% |
| Profit (loss) for the period before taxes | 9903 | €19,977 | €94,087 | +€74,110 | +371.0% |
| Income taxes | 67/77 | €4,664 | €23,341 | +€18,677 | +400.5% |
| Profit (loss) for the period | 9904 | €15,314 | €70,746 | +€55,432 | +362.0% |
| Profit (loss) for the period to be appropriated | 9905 | €15,314 | €70,746 | +€55,432 | +362.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.