TWO WHEELS ACCESSORIES: 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.
TWO WHEELS ACCESSORIES
Largest movements
- Tangible fixed assets +€63,444
up €63,444 (+1,034%), from €6,133 to €69,577
- Cash -€37,026
down €37,026 (-16.8%), from €220,479 to €183,453
mainly Investment in fixed assets (net) (-€69,896) and Tax, wage and social debts (-€4,783)
- Other debts +€19,241
up €19,241 (+251%), from €7,669 to €26,910
- Reserves +€11,338
up €11,338 (+3.2%), from €354,030 to €365,369
- Tax, wage and social debts -€4,783
down €4,783 (-80.8%), from €5,917 to €1,134
of which Taxes: -€2,783
- Gross operating margin -€37,197
down €37,197 (-60.1%), from €61,935 to €24,737
- Taxes -€15,681
down €15,681 (-82.8%), from €18,944 to €3,264
- Staff costs +€2,532
new in 2025: €2,532
- Depreciation +€1,025
up €1,025 (+18.9%), from €5,426 to €6,452
- Other operating charges +€1,003
up €1,003 (+73.4%), from €1,367 to €2,370
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 | €388,798 | €417,932 | +€29,135 | +7.5% |
| Fixed assets | 21/28 | €6,158 | €69,602 | +€63,444 | +1,030% |
| Tangible fixed assets | 22/27 | €6,133 | €69,577 | +€63,444 | +1,034% |
| Furniture and vehicles | 24 | €6,133 | €69,577 | +€63,444 | +1,034% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €382,640 | €348,330 | -€34,310 | -9.0% |
| Amounts receivable after more than one year | 29 | €140,000 | €140,000 | = | 0.0% |
| Other amounts receivable | 291 | €140,000 | €140,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €17,894 | €20,775 | +€2,881 | +16.1% |
| Trade receivables | 40 | €14,243 | €8,638 | -€5,605 | -39.4% |
| Other amounts receivable | 41 | €3,651 | €12,137 | +€8,486 | +232% |
| Cash at bank and in hand | 54/58 | €220,479 | €183,453 | -€37,026 | -16.8% |
| Deferred charges and accrued income | 490/1 | €4,267 | €4,102 | -€165 | -3.9% |
| Total equity and liabilities | 10/49 | €388,798 | €417,932 | +€29,135 | +7.5% |
| Equity | 10/15 | €372,622 | €383,961 | +€11,338 | +3.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €354,030 | €365,369 | +€11,338 | +3.2% |
| Distributable reserves | 133 | €354,030 | €365,369 | +€11,338 | +3.2% |
| Amounts payable | 17/49 | €16,175 | €33,972 | +€17,796 | +110% |
| Amounts payable within one year | 42/48 | €15,974 | €33,972 | +€17,998 | +113% |
| Trade debts | 44 | €2,387 | €5,928 | +€3,540 | +148% |
| Suppliers | 440/4 | €2,387 | €5,928 | +€3,540 | +148% |
| Taxes, remuneration and social security | 45 | €5,917 | €1,134 | -€4,783 | -80.8% |
| Taxes | 450/3 | €3,917 | €1,134 | -€2,783 | -71.1% |
| Remuneration and social security | 454/9 | €2,000 | - | -€2,000 | |
| Other amounts payable | 47/48 | €7,669 | €26,910 | +€19,241 | +251% |
| Accrued charges and deferred income | 492/3 | €202 | - | -€202 | |
| Non-recurring operating income | 76A | - | €9,367 | +€9,367 | |
| Remuneration, social security and pensions | 62 | - | €2,532 | +€2,532 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,426 | €6,452 | +€1,025 | +18.9% |
| Other operating charges | 640/8 | €1,367 | €2,370 | +€1,003 | +73.4% |
| Non-recurring operating charges | 66A | - | €1,955 | +€1,955 | |
| Gross operating margin | 9900 | €61,935 | €24,737 | -€37,197 | -60.1% |
| Operating profit (loss) | 9901 | €55,141 | €11,429 | -€43,712 | -79.3% |
| Financial income | 75/76B | €3,081 | €3,285 | +€204 | +6.6% |
| Recurring financial income | 75 | €3,081 | €3,285 | +€204 | +6.6% |
| Financial charges | 65/66B | €106 | €112 | +€6 | +5.8% |
| Recurring financial charges | 65 | €106 | €112 | +€6 | +5.8% |
| Profit (loss) for the period before taxes | 9903 | €58,117 | €14,602 | -€43,514 | -74.9% |
| Income taxes | 67/77 | €18,944 | €3,264 | -€15,681 | -82.8% |
| Profit (loss) for the period | 9904 | €39,172 | €11,338 | -€27,834 | -71.1% |
| Profit (loss) for the period to be appropriated | 9905 | €39,172 | €11,338 | -€27,834 | -71.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.