Bincom: 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.
Bincom
Largest movements
- Cash -€43,212
down €43,212 (-28.3%), from €152,557 to €109,345
mainly Net result for the year (-€40,030) and Investment in fixed assets (net) (-€37,203)
- Receivables within one year -€19,355
down €19,355 (-7.1%), from €272,975 to €253,620
of which Other amounts receivable: -€13,189
- Deferred charges and accrued income +€8,232
up €8,232 (+238.1%), from €3,458 to €11,689
- Reserves -€40,030
down €40,030 (-12.4%), from €322,047 to €282,017
- Debts after one year -€22,385
down €22,385 (-9.7%), from €230,333 to €207,948
- Gross operating margin -€53,564
down €53,564 (-86.9%), from €61,643 to €8,078
- Financial income -€12,294
down €12,294 (-78.1%), from €15,748 to €3,455
- Financial charges +€5,987
up €5,987 (+285.1%), from €2,100 to €8,086
- Depreciation -€2,466
down €2,466 (-5.5%), from €44,934 to €42,467
- Taxes -€1,121
down €1,121 (-83.4%), from €1,345 to €224
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 | €765,081 | €705,481 | -€59,600 | -7.8% |
| Fixed assets | 21/28 | €336,091 | €330,826 | -€5,265 | -1.6% |
| Tangible fixed assets | 22/27 | €263,344 | €258,079 | -€5,265 | -2.0% |
| Land and buildings | 22 | €30,518 | €26,379 | -€4,139 | -13.6% |
| Plant, machinery and equipment | 23 | €215,789 | €230,248 | +€14,459 | +6.7% |
| Furniture and vehicles | 24 | €17,037 | €1,452 | -€15,585 | -91.5% |
| Financial fixed assets | 28 | €72,747 | €72,747 | = | 0.0% |
| Current assets | 29/58 | €428,990 | €374,655 | -€54,335 | -12.7% |
| Amounts receivable within one year | 40/41 | €272,975 | €253,620 | -€19,355 | -7.1% |
| Trade receivables | 40 | €259,736 | €253,570 | -€6,166 | -2.4% |
| Other amounts receivable | 41 | €13,239 | €50 | -€13,189 | -99.6% |
| Cash at bank and in hand | 54/58 | €152,557 | €109,345 | -€43,212 | -28.3% |
| Deferred charges and accrued income | 490/1 | €3,458 | €11,689 | +€8,232 | +238.1% |
| Total equity and liabilities | 10/49 | €765,081 | €705,481 | -€59,600 | -7.8% |
| Equity | 10/15 | €509,047 | €469,017 | -€40,030 | -7.9% |
| Contributions | 10/11 | €187,000 | €187,000 | = | 0.0% |
| Reserves | 13 | €322,047 | €282,017 | -€40,030 | -12.4% |
| Distributable reserves | 133 | €322,047 | €282,017 | -€40,030 | -12.4% |
| Amounts payable | 17/49 | €256,034 | €236,464 | -€19,570 | -7.6% |
| Amounts payable after more than one year | 17 | €230,333 | €207,948 | -€22,385 | -9.7% |
| Financial debts | 170/4 | €230,333 | €207,948 | -€22,385 | -9.7% |
| Amounts payable within one year | 42/48 | €25,701 | €28,516 | +€2,815 | +11.0% |
| Current portion of amounts payable after more than one year | 42 | €21,667 | €22,385 | +€718 | +3.3% |
| Trade debts | 44 | €1,397 | €1,049 | -€348 | -24.9% |
| Suppliers | 440/4 | €1,397 | €1,049 | -€348 | -24.9% |
| Taxes, remuneration and social security | 45 | €438 | €1,976 | +€1,538 | +351.0% |
| Taxes | 450/3 | €438 | €1,976 | +€1,538 | +351.0% |
| Other amounts payable | 47/48 | €2,198 | €3,106 | +€907 | +41.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,934 | €42,467 | -€2,466 | -5.5% |
| Other operating charges | 640/8 | €415 | €786 | +€371 | +89.4% |
| Gross operating margin | 9900 | €61,643 | €8,078 | -€53,564 | -86.9% |
| Operating profit (loss) | 9901 | €16,294 | -€35,175 | -€51,469 | |
| Financial income | 75/76B | €15,748 | €3,455 | -€12,294 | -78.1% |
| Recurring financial income | 75 | €15,748 | €3,455 | -€12,294 | -78.1% |
| Financial charges | 65/66B | €2,100 | €8,086 | +€5,987 | +285.1% |
| Recurring financial charges | 65 | €2,100 | €8,086 | +€5,987 | +285.1% |
| Profit (loss) for the period before taxes | 9903 | €29,943 | -€39,807 | -€69,750 | |
| Income taxes | 67/77 | €1,345 | €224 | -€1,121 | -83.4% |
| Profit (loss) for the period | 9904 | €28,598 | -€40,030 | -€68,629 | |
| Profit (loss) for the period to be appropriated | 9905 | €28,598 | -€40,030 | -€68,629 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.