BINCHE SOINS: 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.
What changed
BINCHE SOINS
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€321,039
2024 · €822,981-€501,941
Equity
€2.4m
2024 · €2.3m+€71,039
Cash
€254,137
2024 · €41,139+€212,998
Balance sheet total
€5.3m
2024 · €4.2m+€1.0m
Largest movements
Assets
- Tangible fixed assets +€417,810
up €417,810 (+14.2%), from €2.9m to €3.4m
of which Land and buildings: +€430,798
- Deferred charges and accrued income +€357,272
up €357,272 (+654,823%), from €55 to €357,326
- Cash +€212,998
up €212,998 (+518%), from €41,139 to €254,137
mainly Other debts (+€477,822) and Debts after one year (+€456,152)
Equity and liabilities
- Other debts +€477,822
up €477,822 (+448%), from €106,651 to €584,473
- Debts after one year +€456,152
up €456,152 (+28.8%), from €1.6m to €2.0m
of which Financial debts: +€452,549
- Profit (loss) carried forward +€71,039
up €71,039 (+3.0%), from €2.3m to €2.4m
- Current portion of long-term debt +€60,135
up €60,135 (+44.4%), from €135,367 to €195,502
Income statement
- Financial income -€450,000
down €450,000 (-56.3%), from €800,000 to €350,000
- Depreciation +€38,286
up €38,286 (+22.1%), from €173,023 to €211,309
- Staff costs -€23,271
down €23,271 (-21.6%), from €107,931 to €84,660
- Services and other goods +€22,649
up €22,649 (+16.7%), from €135,865 to €158,514
- Other operating income +€18,748
up €18,748 (+8.5%), from €219,462 to €238,210
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.
Result 2024
€822,981
Other operating income
+€18,748
Services and other goods
-€22,649
Staff costs
+€23,271
Depreciation
-€38,286
Other operating charges
-€112
Other operating items
-€21,061
Financial income
-€450,000
Financial charges
-€18,297
Taxes
+€6,446
Result 2025
€321,039
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€595,850
Investment
-€629,119
Financing
+€246,268
Cash 2024
€41,139
From operations (derived)
+€595,850
Net result for the year
+€321,039
Depreciation
+€211,309
Receivables within one year
-€39,230
Deferred charges and accrued income
-€357,272
Trade debts
+€11,189
Tax, wage and social debts
-€29,009
Other debts
+€477,822
Investment (derived)
-€629,119
Investment in fixed assets (net)
-€629,119
Financing
+€246,268
Debts after one year
+€456,152
Current portion of long-term debt
+€60,135
Short-term financial debts
-€20,019
Contributions, distributions and other
-€250,000
Cash 2025
€254,137
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,239,159 | €5,266,469 | +€1.0m | +24.2% |
| Fixed assets | 21/28 | €4,057,558 | €4,475,368 | +€417,810 | +10.3% |
| Tangible fixed assets | 22/27 | €2,945,158 | €3,362,968 | +€417,810 | +14.2% |
| Land and buildings | 22 | €2,892,953 | €3,323,752 | +€430,798 | +14.9% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €52,204 | €39,216 | -€12,989 | -24.9% |
| Financial fixed assets | 28 | €1,112,400 | €1,112,400 | = | 0.0% |
| Affiliated companies | 280/1 | €1,112,400 | €1,112,400 | = | 0.0% |
| Participating interests | 280 | €1,112,400 | €1,112,400 | = | 0.0% |
| Current assets | 29/58 | €181,601 | €791,101 | +€609,500 | +336% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €140,408 | €179,638 | +€39,230 | +27.9% |
| Trade receivables | 40 | €2,022 | €0 | -€2,022 | -100% |
| Other amounts receivable | 41 | €138,386 | €179,638 | +€41,252 | +29.8% |
| Cash at bank and in hand | 54/58 | €41,139 | €254,137 | +€212,998 | +518% |
| Deferred charges and accrued income | 490/1 | €55 | €357,326 | +€357,272 | +654,823% |
| Total equity and liabilities | 10/49 | €4,239,159 | €5,266,469 | +€1.0m | +24.2% |
| Equity | 10/15 | €2,346,430 | €2,417,469 | +€71,039 | +3.0% |
| Contributions | 10/11 | €9,060 | €9,060 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,337,370 | €2,408,409 | +€71,039 | +3.0% |
| Amounts payable | 17/49 | €1,892,729 | €2,849,000 | +€956,270 | +50.5% |
| Amounts payable after more than one year | 17 | €1,584,840 | €2,040,993 | +€456,152 | +28.8% |
| Financial debts | 170/4 | €1,550,143 | €2,002,692 | +€452,549 | +29.2% |
| Credit institutions | 173 | €1,550,143 | €2,002,692 | +€452,549 | +29.2% |
| Other amounts payable | 178/9 | €34,698 | €38,301 | +€3,603 | +10.4% |
| Amounts payable within one year | 42/48 | €307,889 | €808,007 | +€500,118 | +162% |
| Current portion of amounts payable after more than one year | 42 | €135,367 | €195,502 | +€60,135 | +44.4% |
| Financial debts | 43 | €23,381 | €3,362 | -€20,019 | -85.6% |
| Credit institutions | 430/8 | €23,381 | €3,362 | -€20,019 | -85.6% |
| Trade debts | 44 | €264 | €11,453 | +€11,189 | +4,245% |
| Suppliers | 440/4 | €264 | €11,453 | +€11,189 | +4,245% |
| Taxes, remuneration and social security | 45 | €42,226 | €13,218 | -€29,009 | -68.7% |
| Taxes | 450/3 | €33,340 | €1,835 | -€31,505 | -94.5% |
| Remuneration and social security | 454/9 | €8,886 | €11,383 | +€2,497 | +28.1% |
| Other amounts payable | 47/48 | €106,651 | €584,473 | +€477,822 | +448% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Operating income | 70/76A | €519,462 | €538,210 | +€18,748 | +3.6% |
| Turnover | 70 | €300,000 | €300,000 | = | 0.0% |
| Other operating income | 74 | €219,462 | €238,210 | +€18,748 | +8.5% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Operating charges | 60/66A | €437,731 | €496,568 | +€58,838 | +13.4% |
| Services and other goods | 61 | €135,865 | €158,514 | +€22,649 | +16.7% |
| Remuneration, social security and pensions | 62 | €107,931 | €84,660 | -€23,271 | -21.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €173,023 | €211,309 | +€38,286 | +22.1% |
| Other operating charges | 640/8 | €20,911 | €21,024 | +€112 | +0.5% |
| Non-recurring operating charges | 66A | - | €21,061 | +€21,061 | |
| Operating profit (loss) | 9901 | €81,732 | €41,642 | -€40,090 | -49.1% |
| Financial income | 75/76B | €800,000 | €350,000 | -€450,000 | -56.3% |
| Recurring financial income | 75 | €800,000 | €350,000 | -€450,000 | -56.3% |
| Income from financial fixed assets | 750 | €800,000 | €350,000 | -€450,000 | -56.3% |
| Financial charges | 65/66B | €46,232 | €64,529 | +€18,297 | +39.6% |
| Recurring financial charges | 65 | €46,232 | €64,529 | +€18,297 | +39.6% |
| Debt charges | 650 | €44,896 | €63,355 | +€18,459 | +41.1% |
| Other financial charges | 652/9 | €1,336 | €1,174 | -€162 | -12.2% |
| Profit (loss) for the period before taxes | 9903 | €835,499 | €327,112 | -€508,387 | -60.8% |
| Income taxes | 67/77 | €12,519 | €6,073 | -€6,446 | -51.5% |
| Taxes | 670/3 | €12,519 | €6,073 | -€6,446 | -51.5% |
| Tax adjustments and reversals of tax provisions | 77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | €822,981 | €321,039 | -€501,941 | -61.0% |
| Profit (loss) for the period to be appropriated | 9905 | €822,981 | €321,039 | -€501,941 | -61.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.