BINCHE PNEUS: what changed
BINCHE PNEUS
Largest movements
- Cash -€21,302
down €21,302 (-86.6%), from €24,587 to €3,285
mainly Net result for the year (-€24,365) and Receivables within one year (-€9,687)
- Receivables within one year +€9,687
up €9,687 (+124%), from €7,783 to €17,470
of which Trade receivables: +€8,295
- Stocks and contracts +€1,216
up €1,216 (+9.7%), from €12,516 to €13,732
- Tangible fixed assets -€830
down €830 (-22.8%), from €3,640 to €2,810
- Profit (loss) carried forward -€24,365
down €24,365 (-138%), from -€17,597 to -€41,962
- Trade debts +€16,135
up €16,135 (+71.2%), from €22,654 to €38,789
- Current portion of long-term debt -€6,350
down €6,350 (-79.0%), from €8,040 to €1,690
- Tax, wage and social debts +€4,190
up €4,190 (+28.7%), from €14,575 to €18,765
of which Remuneration and social security: +€4,594
- Debts after one year -€1,237
down €1,237 (-53.4%), from €2,318 to €1,081
- Staff costs +€34,478
up €34,478 (+228%), from €15,102 to €49,580
- Gross operating margin +€5,894
up €5,894 (+23.5%), from €25,056 to €30,950
- Financial charges +€3,954
up €3,954 (+291%), from €1,360 to €5,314
of which Non-recurring financial charges: +€2,566
- Other operating charges -€1,136
down €1,136 (-48.9%), from €2,325 to €1,189
- Depreciation -€670
down €670 (-44.7%), from €1,500 to €830
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 | €48,590 | €37,297 | -€11,293 | -23.2% |
| Fixed assets | 21/28 | €3,640 | €2,810 | -€830 | -22.8% |
| Tangible fixed assets | 22/27 | €3,640 | €2,810 | -€830 | -22.8% |
| Plant, machinery and equipment | 23 | €3,640 | €2,810 | -€830 | -22.8% |
| Current assets | 29/58 | €44,950 | €34,487 | -€10,463 | -23.3% |
| Stocks and contracts in progress | 3 | €12,516 | €13,732 | +€1,216 | +9.7% |
| Stocks | 30/36 | €12,516 | €13,732 | +€1,216 | +9.7% |
| Amounts receivable within one year | 40/41 | €7,783 | €17,470 | +€9,687 | +124% |
| Trade receivables | 40 | €4,126 | €12,421 | +€8,295 | +201% |
| Other amounts receivable | 41 | €3,657 | €5,049 | +€1,392 | +38.1% |
| Cash at bank and in hand | 54/58 | €24,587 | €3,285 | -€21,302 | -86.6% |
| Deferred charges and accrued income | 490/1 | €64 | - | -€64 | |
| Total equity and liabilities | 10/49 | €48,590 | €37,297 | -€11,293 | -23.2% |
| Equity | 10/15 | €1,003 | -€23,362 | -€24,365 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,597 | -€41,962 | -€24,365 | -138% |
| Amounts payable | 17/49 | €47,587 | €60,659 | +€13,072 | +27.5% |
| Amounts payable after more than one year | 17 | €2,318 | €1,081 | -€1,237 | -53.4% |
| Financial debts | 170/4 | €2,318 | €1,081 | -€1,237 | -53.4% |
| Amounts payable within one year | 42/48 | €45,269 | €59,578 | +€14,309 | +31.6% |
| Current portion of amounts payable after more than one year | 42 | €8,040 | €1,690 | -€6,350 | -79.0% |
| Financial debts | 43 | - | €312 | +€312 | |
| Credit institutions | 430/8 | - | €312 | +€312 | |
| Trade debts | 44 | €22,654 | €38,789 | +€16,135 | +71.2% |
| Suppliers | 440/4 | €22,654 | €38,789 | +€16,135 | +71.2% |
| Taxes, remuneration and social security | 45 | €14,575 | €18,765 | +€4,190 | +28.7% |
| Taxes | 450/3 | €12,836 | €12,432 | -€404 | -3.1% |
| Remuneration and social security | 454/9 | €1,739 | €6,333 | +€4,594 | +264% |
| Other amounts payable | 47/48 | - | €22 | +€22 | |
| Remuneration, social security and pensions | 62 | €15,102 | €49,580 | +€34,478 | +228% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,500 | €830 | -€670 | -44.7% |
| Other operating charges | 640/8 | €2,325 | €1,189 | -€1,136 | -48.9% |
| Non-recurring operating charges | 66A | €2,144 | - | -€2,144 | |
| Gross operating margin | 9900 | €25,056 | €30,950 | +€5,894 | +23.5% |
| Operating profit (loss) | 9901 | €3,985 | -€20,649 | -€24,634 | |
| Financial income | 75/76B | €1,566 | €1,626 | +€60 | +3.8% |
| Recurring financial income | 75 | €1,566 | €1,626 | +€60 | +3.8% |
| Financial charges | 65/66B | €1,360 | €5,314 | +€3,954 | +291% |
| Recurring financial charges | 65 | €1,360 | €2,748 | +€1,388 | +102% |
| Non-recurring financial charges | 66B | - | €2,566 | +€2,566 | |
| Profit (loss) for the period before taxes | 9903 | €4,191 | -€24,337 | -€28,528 | |
| Income taxes | 67/77 | €244 | €28 | -€216 | -88.5% |
| Profit (loss) for the period | 9904 | €3,947 | -€24,365 | -€28,312 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,947 | -€24,365 | -€28,312 |
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 5 November 2026 via checked.be.