B-INCK: 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.
B-INCK
Largest movements
- Current investments -€250,000
no longer reported in 2025 (was €250,000)
- Cash +€193,228
up €193,228 (+749%), from €25,783 to €219,011
mainly Current investments (+€250,000) and Net result for the year (+€80,631)
- Tangible fixed assets -€27,976
down €27,976 (-3.1%), from €895,211 to €867,236
of which Land and buildings: -€28,148
- Debts after one year -€56,667
down €56,667 (-37.5%), from €151,111 to €94,445
- Financial charges -€13,032
down €13,032 (-62.2%), from €20,940 to €7,908
- Gross operating margin -€11,314
down €11,314 (-10.7%), from €105,279 to €93,965
- Financial income -€6,772
down €6,772 (-11.5%), from €58,750 to €51,978
- Other operating charges -€3,811
down €3,811 (-30.8%), from €12,393 to €8,582
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 | €1,516,967 | €1,431,790 | -€85,177 | -5.6% |
| Fixed assets | 21/28 | €1,235,901 | €1,207,926 | -€27,976 | -2.3% |
| Tangible fixed assets | 22/27 | €895,211 | €867,236 | -€27,976 | -3.1% |
| Land and buildings | 22 | €893,778 | €865,631 | -€28,148 | -3.1% |
| Furniture and vehicles | 24 | €1,433 | €1,605 | +€172 | +12.0% |
| Financial fixed assets | 28 | €340,690 | €340,690 | = | 0.0% |
| Current assets | 29/58 | €281,065 | €223,865 | -€57,201 | -20.4% |
| Amounts receivable within one year | 40/41 | €4,062 | €4,254 | +€192 | +4.7% |
| Trade receivables | 40 | - | €4,254 | +€4,254 | |
| Other amounts receivable | 41 | €4,062 | - | -€4,062 | |
| Current investments | 50/53 | €250,000 | - | -€250,000 | |
| Cash at bank and in hand | 54/58 | €25,783 | €219,011 | +€193,228 | +749% |
| Deferred charges and accrued income | 490/1 | €1,220 | €600 | -€620 | -50.8% |
| Total equity and liabilities | 10/49 | €1,516,967 | €1,431,790 | -€85,177 | -5.6% |
| Equity | 10/15 | €1,272,050 | €1,259,824 | -€12,226 | -1.0% |
| Contributions | 10/11 | €119,440 | €119,440 | = | 0.0% |
| Reserves | 13 | €1,152,610 | €1,140,384 | -€12,226 | -1.1% |
| Tax-exempt reserves | 132 | €56,250 | €56,250 | = | 0.0% |
| Distributable reserves | 133 | €1,096,360 | €1,084,134 | -€12,226 | -1.1% |
| Amounts payable | 17/49 | €244,917 | €171,967 | -€72,950 | -29.8% |
| Amounts payable after more than one year | 17 | €151,111 | €94,445 | -€56,667 | -37.5% |
| Financial debts | 170/4 | €151,111 | €94,445 | -€56,667 | -37.5% |
| Amounts payable within one year | 42/48 | €83,803 | €74,348 | -€9,455 | -11.3% |
| Current portion of amounts payable after more than one year | 42 | €56,667 | €56,667 | = | 0.0% |
| Trade debts | 44 | €7,246 | €8,547 | +€1,301 | +18.0% |
| Suppliers | 440/4 | €7,246 | €8,547 | +€1,301 | +18.0% |
| Taxes, remuneration and social security | 45 | €19,891 | €8,056 | -€11,835 | -59.5% |
| Taxes | 450/3 | €19,891 | €8,056 | -€11,835 | -59.5% |
| Other amounts payable | 47/48 | - | €1,079 | +€1,079 | |
| Accrued charges and deferred income | 492/3 | €10,002 | €3,174 | -€6,828 | -68.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,008 | €29,115 | +€107 | +0.4% |
| Other operating charges | 640/8 | €12,393 | €8,582 | -€3,811 | -30.8% |
| Gross operating margin | 9900 | €105,279 | €93,965 | -€11,314 | -10.7% |
| Operating profit (loss) | 9901 | €63,878 | €56,269 | -€7,609 | -11.9% |
| Financial income | 75/76B | €58,750 | €51,978 | -€6,772 | -11.5% |
| Recurring financial income | 75 | €58,750 | €51,978 | -€6,772 | -11.5% |
| Financial charges | 65/66B | €20,940 | €7,908 | -€13,032 | -62.2% |
| Recurring financial charges | 65 | €20,940 | €7,908 | -€13,032 | -62.2% |
| Profit (loss) for the period before taxes | 9903 | €101,687 | €100,338 | -€1,349 | -1.3% |
| Income taxes | 67/77 | €19,689 | €19,707 | +€18 | +0.1% |
| Profit (loss) for the period | 9904 | €81,998 | €80,631 | -€1,367 | -1.7% |
| Profit (loss) for the period to be appropriated | 9905 | €81,998 | €80,631 | -€1,367 | -1.7% |
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 25 October 2026 via checked.be.