THE MOTOR CYCLE: 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.
THE MOTOR CYCLE
Largest movements
- Cash +€698
up €698 (+284%), from €245 to €943
mainly Net result for the year (+€987) and Tax, wage and social debts (+€186)
- Receivables within one year +€575
up €575 (+254%), from €226 to €801
of which Trade receivables: +€801
- Profit (loss) carried forward +€987
up €987 (+4.4%), from -€22,538 to -€21,551
- Tax, wage and social debts +€186
new in 2026: €186
- Other debts +€66
up €66 (+0.9%), from €7,361 to €7,426
- Trade debts +€33
up €33 (+39.9%), from €84 to €117
- Gross operating margin +€2,502
up €2,502, from -€1,264 to €1,238
- Financial charges -€126
down €126 (-75.7%), from €166 to €40
- Other operating charges -€59
down €59 (-21.8%), from €270 to €211
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €472 | €1,744 | +€1,273 | +270% |
| Current assets | 29/58 | €472 | €1,744 | +€1,273 | +270% |
| Amounts receivable within one year | 40/41 | €226 | €801 | +€575 | +254% |
| Trade receivables | 40 | - | €801 | +€801 | |
| Other amounts receivable | 41 | €226 | - | -€226 | |
| Cash at bank and in hand | 54/58 | €245 | €943 | +€698 | +284% |
| Total equity and liabilities | 10/49 | €472 | €1,744 | +€1,273 | +270% |
| Equity | 10/15 | -€7,538 | -€6,551 | +€987 | +13.1% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,538 | -€21,551 | +€987 | +4.4% |
| Amounts payable | 17/49 | €8,010 | €8,296 | +€286 | +3.6% |
| Amounts payable within one year | 42/48 | €7,444 | €7,729 | +€284 | +3.8% |
| Trade debts | 44 | €84 | €117 | +€33 | +39.9% |
| Suppliers | 440/4 | €84 | €117 | +€33 | +39.9% |
| Taxes, remuneration and social security | 45 | - | €186 | +€186 | |
| Taxes | 450/3 | - | €186 | +€186 | |
| Other amounts payable | 47/48 | €7,361 | €7,426 | +€66 | +0.9% |
| Accrued charges and deferred income | 492/3 | €566 | €567 | +€1 | +0.2% |
| Other operating charges | 640/8 | €270 | €211 | -€59 | -21.8% |
| Gross operating margin | 9900 | -€1,264 | €1,238 | +€2,502 | |
| Operating profit (loss) | 9901 | -€1,534 | €1,027 | +€2,561 | |
| Financial charges | 65/66B | €166 | €40 | -€126 | -75.7% |
| Recurring financial charges | 65 | €166 | €40 | -€126 | -75.7% |
| Profit (loss) for the period before taxes | 9903 | -€1,700 | €987 | +€2,687 | |
| Profit (loss) for the period | 9904 | -€1,700 | €987 | +€2,687 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,700 | €987 | +€2,687 |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.