BINARY BRICKS: 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.
BINARY BRICKS
Largest movements
- Receivables within one year +€16,871
up €16,871 (+143.5%), from €11,754 to €28,625
of which Trade receivables: +€15,030
- Tangible fixed assets -€9,710
down €9,710 (-17.8%), from €54,423 to €44,713
of which Furniture and vehicles: -€7,574
- Cash -€2,997
down €2,997 (-12.3%), from €24,406 to €21,409
mainly Receivables within one year (-€16,871) and Debts after one year (-€8,877)
- Reserves +€18,896
up €18,896 (+53.4%), from €35,417 to €54,313
- Debts after one year -€8,877
down €8,877 (-36.3%), from €24,434 to €15,556
- Tax, wage and social debts -€8,313
down €8,313 (-65.9%), from €12,607 to €4,294
- Other debts +€1,138
up €1,138 (+24.7%), from €4,612 to €5,750
- Trade debts +€1,105
up €1,105 (+516.5%), from €214 to €1,318
- Gross operating margin -€12,184
down €12,184 (-22.9%), from €53,179 to €40,995
- Taxes -€1,658
down €1,658 (-17.8%), from €9,318 to €7,660
- Depreciation +€1,379
up €1,379 (+12.8%), from €10,771 to €12,150
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.
Cash bridge derived
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 | €90,833 | €95,659 | +€4,826 | +5.3% |
| Fixed assets | 21/28 | €54,673 | €44,963 | -€9,710 | -17.8% |
| Tangible fixed assets | 22/27 | €54,423 | €44,713 | -€9,710 | -17.8% |
| Plant, machinery and equipment | 23 | €18,984 | €16,847 | -€2,136 | -11.3% |
| Furniture and vehicles | 24 | €35,440 | €27,866 | -€7,574 | -21.4% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €36,160 | €50,696 | +€14,536 | +40.2% |
| Amounts receivable within one year | 40/41 | €11,754 | €28,625 | +€16,871 | +143.5% |
| Trade receivables | 40 | €11,754 | €26,784 | +€15,030 | +127.9% |
| Other amounts receivable | 41 | - | €1,840 | +€1,840 | |
| Cash at bank and in hand | 54/58 | €24,406 | €21,409 | -€2,997 | -12.3% |
| Deferred charges and accrued income | 490/1 | - | €662 | +€662 | |
| Total equity and liabilities | 10/49 | €90,833 | €95,659 | +€4,826 | +5.3% |
| Equity | 10/15 | €40,417 | €59,313 | +€18,896 | +46.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €35,417 | €54,313 | +€18,896 | +53.4% |
| Distributable reserves | 133 | €35,417 | €54,313 | +€18,896 | +53.4% |
| Amounts payable | 17/49 | €50,416 | €36,346 | -€14,070 | -27.9% |
| Amounts payable after more than one year | 17 | €24,434 | €15,556 | -€8,877 | -36.3% |
| Financial debts | 170/4 | €24,434 | €15,556 | -€8,877 | -36.3% |
| Amounts payable within one year | 42/48 | €25,983 | €20,240 | -€5,743 | -22.1% |
| Current portion of amounts payable after more than one year | 42 | €8,550 | €8,877 | +€327 | +3.8% |
| Trade debts | 44 | €214 | €1,318 | +€1,105 | +516.5% |
| Suppliers | 440/4 | €214 | €1,318 | +€1,105 | +516.5% |
| Taxes, remuneration and social security | 45 | €12,607 | €4,294 | -€8,313 | -65.9% |
| Taxes | 450/3 | €12,607 | €4,294 | -€8,313 | -65.9% |
| Other amounts payable | 47/48 | €4,612 | €5,750 | +€1,138 | +24.7% |
| Accrued charges and deferred income | 492/3 | - | €550 | +€550 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,771 | €12,150 | +€1,379 | +12.8% |
| Other operating charges | 640/8 | €347 | €594 | +€247 | +71.0% |
| Gross operating margin | 9900 | €53,179 | €40,995 | -€12,184 | -22.9% |
| Operating profit (loss) | 9901 | €42,060 | €28,251 | -€13,809 | -32.8% |
| Financial charges | 65/66B | €1,562 | €1,695 | +€133 | +8.5% |
| Recurring financial charges | 65 | €1,562 | €1,695 | +€133 | +8.5% |
| Profit (loss) for the period before taxes | 9903 | €40,498 | €26,556 | -€13,942 | -34.4% |
| Income taxes | 67/77 | €9,318 | €7,660 | -€1,658 | -17.8% |
| Profit (loss) for the period | 9904 | €31,181 | €18,896 | -€12,284 | -39.4% |
| Profit (loss) for the period to be appropriated | 9905 | €31,181 | €18,896 | -€12,284 | -39.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.