Agence Publicitaire de Binche: what changed
Agence Publicitaire de Binche
Largest movements
- Tangible fixed assets -€12,402
down €12,402 (-3.6%), from €343,249 to €330,847
of which Furniture and vehicles: -€19,396
- Cash +€10,677
up €10,677 (+42.7%), from €24,995 to €35,672
mainly Depreciation (+€46,033) and Net result for the year (+€30,896)
- Receivables within one year +€3,965
up €3,965 (+19.0%), from €20,917 to €24,882
of which Trade receivables: +€3,833
- Debts after one year -€30,804
down €30,804 (-16.7%), from €184,785 to €153,981
- Reserves +€18,000
up €18,000 (+28.0%), from €64,360 to €82,360
of which Distributable reserves: +€18,000
- Trade debts +€6,268
up €6,268 (+76.8%), from €8,167 to €14,435
- Current portion of long-term debt +€4,110
up €4,110 (+10.5%), from €39,123 to €43,233
- Gross operating margin +€33,258
up €33,258 (+51.7%), from €64,324 to €97,582
- Taxes +€9,252
up €9,252 (+210%), from €4,404 to €13,655
- Depreciation +€4,675
up €4,675 (+11.3%), from €41,358 to €46,033
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €389,161 | €391,401 | +€2,240 | +0.6% |
| Fixed assets | 21/28 | €343,249 | €330,847 | -€12,402 | -3.6% |
| Tangible fixed assets | 22/27 | €343,249 | €330,847 | -€12,402 | -3.6% |
| Land and buildings | 22 | €279,643 | €278,230 | -€1,412 | -0.5% |
| Plant, machinery and equipment | 23 | €10,869 | €19,276 | +€8,407 | +77.3% |
| Furniture and vehicles | 24 | €52,737 | €33,341 | -€19,396 | -36.8% |
| Current assets | 29/58 | €45,912 | €60,554 | +€14,642 | +31.9% |
| Amounts receivable within one year | 40/41 | €20,917 | €24,882 | +€3,965 | +19.0% |
| Trade receivables | 40 | €20,917 | €24,750 | +€3,833 | +18.3% |
| Other amounts receivable | 41 | - | €131 | +€131 | |
| Cash at bank and in hand | 54/58 | €24,995 | €35,672 | +€10,677 | +42.7% |
| Total equity and liabilities | 10/49 | €389,161 | €391,401 | +€2,240 | +0.6% |
| Equity | 10/15 | €120,131 | €139,027 | +€18,896 | +15.7% |
| Contributions | 10/11 | €7,800 | €7,800 | = | 0.0% |
| Reserves | 13 | €64,360 | €82,360 | +€18,000 | +28.0% |
| Tax-exempt reserves | 132 | €8,500 | €8,500 | = | 0.0% |
| Distributable reserves | 133 | €55,860 | €73,860 | +€18,000 | +32.2% |
| Profit (loss) carried forward | 14 | €47,971 | €48,867 | +€896 | +1.9% |
| Amounts payable | 17/49 | €269,030 | €252,374 | -€16,656 | -6.2% |
| Amounts payable after more than one year | 17 | €184,785 | €153,981 | -€30,804 | -16.7% |
| Financial debts | 170/4 | €184,785 | €153,981 | -€30,804 | -16.7% |
| Amounts payable within one year | 42/48 | €84,245 | €98,393 | +€14,148 | +16.8% |
| Current portion of amounts payable after more than one year | 42 | €39,123 | €43,233 | +€4,110 | +10.5% |
| Trade debts | 44 | €8,167 | €14,435 | +€6,268 | +76.8% |
| Suppliers | 440/4 | €8,167 | €14,435 | +€6,268 | +76.8% |
| Advances received on contracts in progress | 46 | €361 | - | -€361 | |
| Taxes, remuneration and social security | 45 | €26,223 | €28,725 | +€2,501 | +9.5% |
| Taxes | 450/3 | €26,223 | €28,725 | +€2,501 | +9.5% |
| Other amounts payable | 47/48 | €10,371 | €12,000 | +€1,629 | +15.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,358 | €46,033 | +€4,675 | +11.3% |
| Other operating charges | 640/8 | €2,999 | €3,186 | +€187 | +6.2% |
| Gross operating margin | 9900 | €64,324 | €97,582 | +€33,258 | +51.7% |
| Operating profit (loss) | 9901 | €19,967 | €48,362 | +€28,396 | +142% |
| Financial income | 75/76B | €16 | €46 | +€31 | +197% |
| Recurring financial income | 75 | €16 | €46 | +€31 | +197% |
| Financial charges | 65/66B | €3,789 | €3,858 | +€69 | +1.8% |
| Recurring financial charges | 65 | €3,789 | €3,858 | +€69 | +1.8% |
| Profit (loss) for the period before taxes | 9903 | €16,193 | €44,551 | +€28,358 | +175% |
| Income taxes | 67/77 | €4,404 | €13,655 | +€9,252 | +210% |
| Profit (loss) for the period | 9904 | €11,790 | €30,896 | +€19,106 | +162% |
| Profit (loss) for the period to be appropriated | 9905 | €11,790 | €30,896 | +€19,106 | +162% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.