Bindus: 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.
Bindus
Largest movements
- Receivables within one year -€254,758
down €254,758 (-63.3%), from €402,262 to €147,505
of which Other amounts receivable: -€248,958
- Cash +€27,988
up €27,988 (+16.6%), from €168,193 to €196,181
mainly Receivables within one year (+€254,758) and Depreciation (+€20,033)
- Accrued charges and deferred income -€109,134
no longer reported in 2023 (was €109,134)
- Profit (loss) carried forward -€95,254
down €95,254 (-23.4%), from €406,817 to €311,563
- Debts after one year -€21,083
down €21,083 (-11.5%), from €182,615 to €161,532
- Debts within one year -€10,601
down €10,601 (-11.5%), from €91,972 to €81,371
of which Tax, wage and social debts: -€18,510
- Gross operating margin -€173,065
down €173,065 (-32.8%), from €526,921 to €353,856
- Staff costs -€14,265
down €14,265 (-3.4%), from €419,202 to €404,937
- Write-downs +€7,851
new in 2023: €7,851
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.
Derived cash bridge
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 | €913,263 | €677,191 | -€236,072 | -25.8% |
| Fixed assets | 21/28 | €333,443 | €325,003 | -€8,440 | -2.5% |
| Tangible fixed assets | 22/27 | €330,723 | €322,283 | -€8,440 | -2.6% |
| Land and buildings | 22 | €265,702 | €257,946 | -€7,757 | -2.9% |
| Plant, machinery and equipment | 23 | €60,032 | €60,352 | +€320 | +0.5% |
| Furniture and vehicles | 24 | €4,988 | €3,985 | -€1,003 | -20.1% |
| Financial fixed assets | 28 | €2,720 | €2,720 | = | 0.0% |
| Current assets | 29/58 | €579,820 | €352,188 | -€227,632 | -39.3% |
| Amounts receivable within one year | 40/41 | €402,262 | €147,505 | -€254,758 | -63.3% |
| Trade receivables | 40 | €15,650 | €9,851 | -€5,799 | -37.1% |
| Other amounts receivable | 41 | €386,612 | €137,654 | -€248,958 | -64.4% |
| Cash at bank and in hand | 54/58 | €168,193 | €196,181 | +€27,988 | +16.6% |
| Deferred charges and accrued income | 490/1 | €9,365 | €8,503 | -€862 | -9.2% |
| Total equity and liabilities | 10/49 | €913,263 | €677,191 | -€236,072 | -25.8% |
| Equity | 10/15 | €529,543 | €434,288 | -€95,254 | -18.0% |
| Reserves | 13 | €122,726 | €122,726 | = | 0.0% |
| Profit (loss) carried forward | 14 | €406,817 | €311,563 | -€95,254 | -23.4% |
| Amounts payable | 17/49 | €383,720 | €242,903 | -€140,817 | -36.7% |
| Amounts payable after more than one year | 17 | €182,615 | €161,532 | -€21,083 | -11.5% |
| Financial debts | 170/4 | €182,615 | €161,532 | -€21,083 | -11.5% |
| Amounts payable within one year | 42/48 | €91,972 | €81,371 | -€10,601 | -11.5% |
| Current portion of amounts payable after more than one year | 42 | €20,617 | €21,083 | +€466 | +2.3% |
| Trade debts | 44 | €23,923 | €29,667 | +€5,743 | +24.0% |
| Suppliers | 440/4 | €23,923 | €29,667 | +€5,743 | +24.0% |
| Taxes, remuneration and social security | 45 | €45,131 | €26,622 | -€18,510 | -41.0% |
| Remuneration and social security | 454/9 | €45,131 | €26,622 | -€18,510 | -41.0% |
| Accrued charges and deferred income | 492/3 | €109,134 | - | -€109,134 | |
| Non-recurring operating income | 76A | €564 | €50 | -€514 | -91.1% |
| Remuneration, social security and pensions | 62 | €419,202 | €404,937 | -€14,265 | -3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,962 | €20,033 | +€2,071 | +11.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €7,851 | +€7,851 | |
| Other operating charges | 640/8 | €10,068 | €9,548 | -€520 | -5.2% |
| Non-recurring operating charges | 66A | €1,300 | €1,135 | -€165 | -12.7% |
| Gross operating margin | 9900 | €526,921 | €353,856 | -€173,065 | -32.8% |
| Operating profit (loss) | 9901 | €78,389 | -€89,649 | -€168,038 | |
| Financial income | 75/76B | €10 | €667 | +€657 | +6,548% |
| Recurring financial income | 75 | €10 | €667 | +€657 | +6,548% |
| Financial charges | 65/66B | €5,841 | €5,931 | +€90 | +1.5% |
| Recurring financial charges | 65 | €5,841 | €5,931 | +€90 | +1.5% |
| Profit (loss) for the period before taxes | 9903 | €72,557 | -€94,914 | -€167,471 | |
| Income taxes | 67/77 | €291 | €341 | +€50 | +17.1% |
| Profit (loss) for the period | 9904 | €72,266 | -€95,254 | -€167,521 | |
| Profit (loss) for the period to be appropriated | 9905 | €72,266 | -€95,254 | -€167,521 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.