VIDA SPORT: 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.
What changed
VIDA SPORT
NACE 47.632, Retail sale of bicycles
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€40,764
2024 · €46,151-€5,387
Equity
€828,240
2024 · €787,476+€40,764
Cash
€259,759
2024 · €251,442+€8,317
Balance sheet total
€945,353
2024 · €953,237-€7,884
Largest movements
Assets
- Stocks and contracts -€15,329
down €15,329 (-2.3%), from €674,626 to €659,297
Equity and liabilities
- Debts after one year -€50,000
down €50,000 (-43.2%), from €115,680 to €65,680
- Reserves +€40,764
up €40,764 (+6.0%), from €680,805 to €721,570
of which Distributable reserves: +€40,764
Income statement
- Staff costs +€19,601
up €19,601 (+70.1%), from €27,976 to €47,577
- Gross operating margin +€9,291
up €9,291 (+8.3%), from €111,582 to €120,873
- Financial charges -€4,701
down €4,701 (-45.0%), from €10,436 to €5,735
- Taxes -€2,641
down €2,641 (-14.1%), from €18,740 to €16,098
- Financial income -€1,383
down €1,383 (-48.6%), from €2,848 to €1,465
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.
Result 2024
€46,151
Gross operating margin
+€9,291
Staff costs
-€19,601
Depreciation
-€830
Other operating charges
-€205
Financial income
-€1,383
Financial charges
+€4,701
Taxes
+€2,641
Result 2025
€40,764
raises the resultlowers the result
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.
From operations
+€70,962
Investment
-€12,645
Financing
-€50,000
Cash 2024
€251,442
From operations (derived)
+€70,962
Net result for the year
+€40,764
Depreciation
+€9,935
Stocks and contracts
+€15,329
Receivables within one year
+€3,877
Deferred charges and accrued income
-€295
Trade debts
+€5,399
Tax, wage and social debts
+€580
Accrued charges and deferred income
-€4,627
Investment (derived)
-€12,645
Investment in fixed assets (net)
-€12,645
Financing
-€50,000
Debts after one year
-€50,000
Cash 2025
€259,759
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €953,237 | €945,353 | -€7,884 | -0.8% |
| Fixed assets | 21/28 | €15,583 | €18,292 | +€2,710 | +17.4% |
| Tangible fixed assets | 22/27 | €15,583 | €18,292 | +€2,710 | +17.4% |
| Plant, machinery and equipment | 23 | €7,007 | €16,277 | +€9,270 | +132% |
| Furniture and vehicles | 24 | €6,659 | €1,666 | -€4,993 | -75.0% |
| Other tangible fixed assets | 26 | €1,916 | €350 | -€1,567 | -81.7% |
| Current assets | 29/58 | €937,654 | €927,060 | -€10,594 | -1.1% |
| Stocks and contracts in progress | 3 | €674,626 | €659,297 | -€15,329 | -2.3% |
| Stocks | 30/36 | €674,626 | €659,297 | -€15,329 | -2.3% |
| Amounts receivable within one year | 40/41 | €10,718 | €6,841 | -€3,877 | -36.2% |
| Trade receivables | 40 | €10,718 | €2,869 | -€7,849 | -73.2% |
| Other amounts receivable | 41 | €0 | €3,972 | +€3,972 | |
| Cash at bank and in hand | 54/58 | €251,442 | €259,759 | +€8,317 | +3.3% |
| Deferred charges and accrued income | 490/1 | €868 | €1,164 | +€295 | +34.0% |
| Total equity and liabilities | 10/49 | €953,237 | €945,353 | -€7,884 | -0.8% |
| Equity | 10/15 | €787,476 | €828,240 | +€40,764 | +5.2% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €680,805 | €721,570 | +€40,764 | +6.0% |
| Non-distributable reserves | 130/1 | €33,200 | €33,200 | = | 0.0% |
| Legal reserve | 130 | €33,200 | €33,200 | = | 0.0% |
| Distributable reserves | 133 | €647,605 | €688,370 | +€40,764 | +6.3% |
| Profit (loss) carried forward | 14 | €44,670 | €44,670 | = | 0.0% |
| Amounts payable | 17/49 | €165,761 | €117,112 | -€48,648 | -29.3% |
| Amounts payable after more than one year | 17 | €115,680 | €65,680 | -€50,000 | -43.2% |
| Financial debts | 170/4 | €115,680 | €65,680 | -€50,000 | -43.2% |
| Amounts payable within one year | 42/48 | €40,713 | €46,692 | +€5,979 | +14.7% |
| Trade debts | 44 | €4,289 | €9,689 | +€5,399 | +126% |
| Suppliers | 440/4 | €4,289 | €9,689 | +€5,399 | +126% |
| Taxes, remuneration and social security | 45 | €36,424 | €37,004 | +€580 | +1.6% |
| Taxes | 450/3 | €32,177 | €31,336 | -€841 | -2.6% |
| Remuneration and social security | 454/9 | €4,247 | €5,668 | +€1,421 | +33.5% |
| Accrued charges and deferred income | 492/3 | €9,368 | €4,740 | -€4,627 | -49.4% |
| Remuneration, social security and pensions | 62 | €27,976 | €47,577 | +€19,601 | +70.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,105 | €9,935 | +€830 | +9.1% |
| Other operating charges | 640/8 | €2,023 | €2,228 | +€205 | +10.1% |
| Gross operating margin | 9900 | €111,582 | €120,873 | +€9,291 | +8.3% |
| Operating profit (loss) | 9901 | €72,479 | €61,133 | -€11,346 | -15.7% |
| Financial income | 75/76B | €2,848 | €1,465 | -€1,383 | -48.6% |
| Recurring financial income | 75 | €2,848 | €1,465 | -€1,383 | -48.6% |
| Financial charges | 65/66B | €10,436 | €5,735 | -€4,701 | -45.0% |
| Recurring financial charges | 65 | €10,436 | €5,735 | -€4,701 | -45.0% |
| Profit (loss) for the period before taxes | 9903 | €64,891 | €56,863 | -€8,028 | -12.4% |
| Income taxes | 67/77 | €18,740 | €16,098 | -€2,641 | -14.1% |
| Profit (loss) for the period | 9904 | €46,151 | €40,764 | -€5,387 | -11.7% |
| Profit (loss) for the period to be appropriated | 9905 | €46,151 | €40,764 | -€5,387 | -11.7% |
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 31 October 2026 via checked.be.