TWS Motorbikes: 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.
TWS Motorbikes
Largest movements
- Stocks and contracts -€49,909
down €49,909 (-28.9%), from €172,409 to €122,500
- Cash +€44,464
up €44,464 (+271%), from €16,432 to €60,896
mainly Stocks and contracts (+€49,909) and Net result for the year (+€41,820)
- Tangible fixed assets +€24,519
up €24,519 (+111%), from €22,153 to €46,673
of which Leasing and similar rights: +€35,689
- Receivables within one year +€20,454
up €20,454 (+575%), from €3,560 to €24,015
of which Other amounts receivable: +€22,854
- Trade debts -€29,139
down €29,139 (-89.7%), from €32,495 to €3,355
- Reserves +€24,000
up €24,000 (+72.7%), from €33,000 to €57,000
- Other debts +€14,199
up €14,199 (+17.2%), from €82,749 to €96,948
- Tax, wage and social debts +€11,926
up €11,926 (+211%), from €5,659 to €17,586
- Debts after one year +€10,480
up €10,480 (+33.7%), from €31,054 to €41,534
- Depreciation +€2,561
up €2,561 (+31.1%), from €8,246 to €10,807
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 | €220,933 | €262,142 | +€41,209 | +18.7% |
| Fixed assets | 21/28 | €22,153 | €46,673 | +€24,519 | +111% |
| Tangible fixed assets | 22/27 | €22,153 | €46,673 | +€24,519 | +111% |
| Plant, machinery and equipment | 23 | €594 | €371 | -€223 | -37.6% |
| Furniture and vehicles | 24 | €7,117 | €1,925 | -€5,193 | -73.0% |
| Leasing and similar rights | 25 | - | €35,689 | +€35,689 | |
| Other tangible fixed assets | 26 | €14,442 | €8,688 | -€5,754 | -39.8% |
| Current assets | 29/58 | €198,780 | €215,469 | +€16,689 | +8.4% |
| Stocks and contracts in progress | 3 | €172,409 | €122,500 | -€49,909 | -28.9% |
| Stocks | 30/36 | €172,409 | €122,500 | -€49,909 | -28.9% |
| Amounts receivable within one year | 40/41 | €3,560 | €24,015 | +€20,454 | +575% |
| Trade receivables | 40 | €2,400 | - | -€2,400 | |
| Other amounts receivable | 41 | €1,160 | €24,015 | +€22,854 | +1,970% |
| Cash at bank and in hand | 54/58 | €16,432 | €60,896 | +€44,464 | +271% |
| Deferred charges and accrued income | 490/1 | €6,379 | €8,058 | +€1,679 | +26.3% |
| Total equity and liabilities | 10/49 | €220,933 | €262,142 | +€41,209 | +18.7% |
| Equity | 10/15 | €46,566 | €70,933 | +€24,367 | +52.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €33,000 | €57,000 | +€24,000 | +72.7% |
| Distributable reserves | 133 | €33,000 | €57,000 | +€24,000 | +72.7% |
| Profit (loss) carried forward | 14 | €12,566 | €12,933 | +€367 | +2.9% |
| Amounts payable | 17/49 | €174,367 | €191,209 | +€16,842 | +9.7% |
| Amounts payable after more than one year | 17 | €31,054 | €41,534 | +€10,480 | +33.7% |
| Financial debts | 170/4 | €31,054 | €41,534 | +€10,480 | +33.7% |
| Amounts payable within one year | 42/48 | €142,925 | €149,676 | +€6,750 | +4.7% |
| Current portion of amounts payable after more than one year | 42 | €19,523 | €26,786 | +€7,264 | +37.2% |
| Trade debts | 44 | €32,495 | €3,355 | -€29,139 | -89.7% |
| Suppliers | 440/4 | €32,495 | €3,355 | -€29,139 | -89.7% |
| Advances received on contracts in progress | 46 | €2,500 | €5,000 | +€2,500 | +100% |
| Taxes, remuneration and social security | 45 | €5,659 | €17,586 | +€11,926 | +211% |
| Taxes | 450/3 | €5,659 | €17,586 | +€11,926 | +211% |
| Other amounts payable | 47/48 | €82,749 | €96,948 | +€14,199 | +17.2% |
| Accrued charges and deferred income | 492/3 | €388 | - | -€388 | |
| Remuneration, social security and pensions | 62 | €40,967 | €41,082 | +€115 | +0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,246 | €10,807 | +€2,561 | +31.1% |
| Other operating charges | 640/8 | €602 | €303 | -€299 | -49.6% |
| Non-recurring operating charges | 66A | - | €570 | +€570 | |
| Gross operating margin | 9900 | €116,460 | €117,362 | +€902 | +0.8% |
| Operating profit (loss) | 9901 | €66,645 | €64,601 | -€2,044 | -3.1% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €2,590 | €3,447 | +€857 | +33.1% |
| Recurring financial charges | 65 | €2,590 | €3,447 | +€857 | +33.1% |
| Profit (loss) for the period before taxes | 9903 | €64,055 | €61,154 | -€2,900 | -4.5% |
| Income taxes | 67/77 | €18,580 | €19,335 | +€754 | +4.1% |
| Profit (loss) for the period | 9904 | €45,474 | €41,820 | -€3,655 | -8.0% |
| Profit (loss) for the period to be appropriated | 9905 | €45,474 | €41,820 | -€3,655 | -8.0% |
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 1 November 2026 via checked.be.