BINCA: what changed
Two fiscal 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.
BINCA
Largest movements
- Tangible fixed assets -€208,738
down €208,738 (-20.2%), from €1.0m to €825,118
- Short-term financial debts -€417,586
down €417,586 (-61.1%), from €683,486 to €265,900
- Debts after one year +€286,688
up €286,688 (+81.4%), from €352,398 to €639,086
of which Other amounts payable: +€288,594
- Profit (loss) carried forward -€82,770
down €82,770 (-29.6%), from -€279,218 to -€361,989
- Trade debts +€11,997
up €11,997 (+106.5%), from €11,260 to €23,257
- Financial charges -€12,637
down €12,637 (-15.5%), from €81,625 to €68,988
- Gross operating margin +€4,421
up €4,421, from -€3,664 to €757
- Other operating charges +€1,046
up €1,046 (+10.7%), from €9,756 to €10,802
- Depreciation -€1,031
down €1,031 (-21.6%), from €4,768 to €3,738
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,034,746 | €826,857 | -€207,889 | -20.1% |
| Fixed assets | 21/28 | €1,033,855 | €825,118 | -€208,738 | -20.2% |
| Tangible fixed assets | 22/27 | €1,033,855 | €825,118 | -€208,738 | -20.2% |
| Land and buildings | 22 | €1,033,855 | €825,118 | -€208,738 | -20.2% |
| Current assets | 29/58 | €891 | €1,739 | +€848 | +95.2% |
| Amounts receivable within one year | 40/41 | - | €948 | +€948 | |
| Trade receivables | 40 | - | €948 | +€948 | |
| Cash at bank and in hand | 54/58 | €891 | €791 | -€100 | -11.2% |
| Total equity and liabilities | 10/49 | €1,034,746 | €826,857 | -€207,889 | -20.1% |
| Equity | 10/15 | -€79,218 | -€161,989 | -€82,770 | -104.5% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€279,218 | -€361,989 | -€82,770 | -29.6% |
| Amounts payable | 17/49 | €1,113,964 | €988,846 | -€125,119 | -11.2% |
| Amounts payable after more than one year | 17 | €352,398 | €639,086 | +€286,688 | +81.4% |
| Financial debts | 170/4 | €30,110 | €28,204 | -€1,906 | -6.3% |
| Other amounts payable | 178/9 | €322,288 | €610,882 | +€288,594 | +89.5% |
| Amounts payable within one year | 42/48 | €761,567 | €349,760 | -€411,807 | -54.1% |
| Current portion of amounts payable after more than one year | 42 | €16,778 | €9,828 | -€6,950 | -41.4% |
| Financial debts | 43 | €683,486 | €265,900 | -€417,586 | -61.1% |
| Credit institutions | 430/8 | €683,486 | €265,900 | -€417,586 | -61.1% |
| Trade debts | 44 | €11,260 | €23,257 | +€11,997 | +106.5% |
| Suppliers | 440/4 | €11,260 | €23,257 | +€11,997 | +106.5% |
| Other amounts payable | 47/48 | €50,042 | €50,775 | +€732 | +1.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,768 | €3,738 | -€1,031 | -21.6% |
| Other operating charges | 640/8 | €9,756 | €10,802 | +€1,046 | +10.7% |
| Gross operating margin | 9900 | -€3,664 | €757 | +€4,421 | |
| Operating profit (loss) | 9901 | -€18,188 | -€13,782 | +€4,406 | +24.2% |
| Financial charges | 65/66B | €81,625 | €68,988 | -€12,637 | -15.5% |
| Recurring financial charges | 65 | €81,625 | €68,988 | -€12,637 | -15.5% |
| Profit (loss) for the period before taxes | 9903 | -€99,813 | -€82,770 | +€17,043 | +17.1% |
| Profit (loss) for the period | 9904 | -€99,813 | -€82,770 | +€17,043 | +17.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€99,813 | -€82,770 | +€17,043 | +17.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.