BIND: 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.
BIND
Largest movements
- Cash +€12,378
up €12,378 (+13.3%), from €93,387 to €105,765
mainly Deferred charges and accrued income (+€8,925) and Other debts (+€6,335)
- Deferred charges and accrued income -€8,925
down €8,925 (-54.9%), from €16,266 to €7,341
- Receivables within one year -€1,819
down €1,819 (-11.6%), from €15,651 to €13,832
of which Other amounts receivable: -€5,440
- Other debts +€6,335
up €6,335 (+9.5%), from €67,012 to €73,347
- Profit (loss) carried forward -€4,861
down €4,861 (-86.2%), from -€5,637 to -€10,498
- Gross operating margin +€1,055
up €1,055 (+77.2%), from -€1,367 to -€312
- Taxes +€640
up €640 (+125%), from €513 to €1,153
- Depreciation -€371
down €371 (-17.1%), from €2,175 to €1,803
- Other operating charges +€71
up €71 (+8.6%), from €823 to €894
- Financial charges -€59
down €59 (-7.7%), from €758 to €700
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €127,940 | €129,173 | +€1,232 | +1.0% |
| Fixed assets | 21/28 | €2,637 | €2,234 | -€402 | -15.3% |
| Tangible fixed assets | 22/27 | €2,637 | €2,234 | -€402 | -15.3% |
| Furniture and vehicles | 24 | €2,637 | €2,234 | -€402 | -15.3% |
| Current assets | 29/58 | €125,303 | €126,938 | +€1,635 | +1.3% |
| Amounts receivable within one year | 40/41 | €15,651 | €13,832 | -€1,819 | -11.6% |
| Trade receivables | 40 | €8,364 | €11,986 | +€3,621 | +43.3% |
| Other amounts receivable | 41 | €7,287 | €1,847 | -€5,440 | -74.7% |
| Cash at bank and in hand | 54/58 | €93,387 | €105,765 | +€12,378 | +13.3% |
| Deferred charges and accrued income | 490/1 | €16,266 | €7,341 | -€8,925 | -54.9% |
| Total equity and liabilities | 10/49 | €127,940 | €129,173 | +€1,232 | +1.0% |
| Equity | 10/15 | €48,229 | €43,367 | -€4,861 | -10.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €41,465 | €41,465 | = | 0.0% |
| Distributable reserves | 133 | €41,465 | €41,465 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,637 | -€10,498 | -€4,861 | -86.2% |
| Amounts payable | 17/49 | €79,711 | €85,805 | +€6,094 | +7.6% |
| Amounts payable within one year | 42/48 | €79,711 | €85,405 | +€5,694 | +7.1% |
| Trade debts | 44 | €3,853 | €2,753 | -€1,101 | -28.6% |
| Suppliers | 440/4 | €3,853 | €2,753 | -€1,101 | -28.6% |
| Taxes, remuneration and social security | 45 | €8,846 | €9,306 | +€460 | +5.2% |
| Taxes | 450/3 | €8,846 | €9,306 | +€460 | +5.2% |
| Other amounts payable | 47/48 | €67,012 | €73,347 | +€6,335 | +9.5% |
| Accrued charges and deferred income | 492/3 | - | €400 | +€400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,175 | €1,803 | -€371 | -17.1% |
| Other operating charges | 640/8 | €823 | €894 | +€71 | +8.6% |
| Gross operating margin | 9900 | -€1,367 | -€312 | +€1,055 | +77.2% |
| Operating profit (loss) | 9901 | -€4,365 | -€3,009 | +€1,356 | +31.1% |
| Financial income | 75/76B | €0 | €1 | +€1 | |
| Recurring financial income | 75 | €0 | €1 | +€1 | |
| Financial charges | 65/66B | €758 | €700 | -€59 | -7.7% |
| Recurring financial charges | 65 | €758 | €700 | -€59 | -7.7% |
| Profit (loss) for the period before taxes | 9903 | -€5,123 | -€3,708 | +€1,415 | +27.6% |
| Income taxes | 67/77 | €513 | €1,153 | +€640 | +125% |
| Profit (loss) for the period | 9904 | -€5,637 | -€4,861 | +€775 | +13.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,637 | -€4,861 | +€775 | +13.8% |
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 16 October 2026 via checked.be.