BINI CHABLIS: 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
BINI CHABLIS
NACE 70.100, Activities of head offices
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€34,524
2024 · €43,855-€9,330
Equity
€508,466
2024 · €475,608+€32,858
Cash
€25,643
2024 · €34,854-€9,211
Balance sheet total
€2.0m
2024 · €2.1m-€61,329
Largest movements
Assets
- Tangible fixed assets -€60,504
down €60,504 (-3.7%), from €1.6m to €1.6m
of which Land and buildings: -€79,198
Equity and liabilities
- Debts after one year -€80,662
down €80,662 (-5.6%), from €1.4m to €1.4m
- Reserves +€32,858
up €32,858 (+8.7%), from €375,608 to €408,466
- Other debts -€22,549
down €22,549 (-45.0%), from €50,156 to €27,607
Income statement
- Gross operating margin -€20,492
down €20,492 (-11.0%), from €186,162 to €165,670
- Depreciation -€6,473
down €6,473 (-7.3%), from €88,081 to €81,608
- Taxes -€4,122
down €4,122 (-24.2%), from €17,025 to €12,903
- Financial charges -€2,556
down €2,556 (-8.9%), from €28,640 to €26,084
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
€43,855
Gross operating margin
-€20,492
Depreciation
+€6,473
Other operating charges
-€743
Other operating items
-€1,305
Financial income
+€60
Financial charges
+€2,556
Taxes
+€4,122
Result 2025
€34,524
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.
From operations
+€88,962
Investment
-€21,105
Financing
-€77,068
Cash 2024
€34,854
From operations (derived)
+€88,962
Net result for the year
+€34,524
Depreciation
+€81,608
Receivables within one year
-€10,039
Deferred charges and accrued income
+€1,654
Trade debts
+€10,334
Tax, wage and social debts
-€362
Other debts
-€22,549
Accrued charges and deferred income
-€6,209
Investment (derived)
-€21,105
Investment in fixed assets (net)
-€21,105
Financing
-€77,068
Debts after one year
-€80,662
Current portion of long-term debt
+€182
Short-term financial debts
+€5,078
Contributions, distributions and other
-€1,666
Cash 2025
€25,643
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,094,859 | €2,033,529 | -€61,329 | -2.9% |
| Fixed assets | 21/28 | €2,055,474 | €1,994,970 | -€60,504 | -2.9% |
| Tangible fixed assets | 22/27 | €1,630,474 | €1,569,970 | -€60,504 | -3.7% |
| Land and buildings | 22 | €1,604,756 | €1,525,559 | -€79,198 | -4.9% |
| Furniture and vehicles | 24 | €5,324 | €3,323 | -€2,001 | -37.6% |
| Leasing and similar rights | 25 | €20,393 | €41,088 | +€20,695 | +101.5% |
| Financial fixed assets | 28 | €425,000 | €425,000 | = | 0.0% |
| Current assets | 29/58 | €39,385 | €38,559 | -€826 | -2.1% |
| Amounts receivable within one year | 40/41 | €108 | €10,147 | +€10,039 | +9297.5% |
| Trade receivables | 40 | - | €3,011 | +€3,011 | |
| Other amounts receivable | 41 | €108 | €7,137 | +€7,029 | +6509.2% |
| Cash at bank and in hand | 54/58 | €34,854 | €25,643 | -€9,211 | -26.4% |
| Deferred charges and accrued income | 490/1 | €4,423 | €2,769 | -€1,654 | -37.4% |
| Total equity and liabilities | 10/49 | €2,094,859 | €2,033,529 | -€61,329 | -2.9% |
| Equity | 10/15 | €475,608 | €508,466 | +€32,858 | +6.9% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €375,608 | €408,466 | +€32,858 | +8.7% |
| Distributable reserves | 133 | €375,608 | €408,466 | +€32,858 | +8.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €1,619,251 | €1,525,063 | -€94,188 | -5.8% |
| Amounts payable after more than one year | 17 | €1,431,387 | €1,350,725 | -€80,662 | -5.6% |
| Financial debts | 170/4 | €1,431,387 | €1,350,725 | -€80,662 | -5.6% |
| Amounts payable within one year | 42/48 | €180,528 | €173,212 | -€7,317 | -4.1% |
| Current portion of amounts payable after more than one year | 42 | €107,383 | €107,566 | +€182 | +0.2% |
| Financial debts | 43 | €1,589 | €6,667 | +€5,078 | +319.5% |
| Credit institutions | 430/8 | €1,589 | €6,667 | +€5,078 | +319.5% |
| Trade debts | 44 | €5,881 | €16,214 | +€10,334 | +175.7% |
| Suppliers | 440/4 | €5,881 | €16,214 | +€10,334 | +175.7% |
| Taxes, remuneration and social security | 45 | €15,520 | €15,158 | -€362 | -2.3% |
| Taxes | 450/3 | €15,520 | €14,058 | -€1,462 | -9.4% |
| Remuneration and social security | 454/9 | - | €1,100 | +€1,100 | |
| Other amounts payable | 47/48 | €50,156 | €27,607 | -€22,549 | -45.0% |
| Accrued charges and deferred income | 492/3 | €7,335 | €1,126 | -€6,209 | -84.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €88,081 | €81,608 | -€6,473 | -7.3% |
| Other operating charges | 640/8 | €8,824 | €9,567 | +€743 | +8.4% |
| Non-recurring operating charges | 66A | - | €1,305 | +€1,305 | |
| Gross operating margin | 9900 | €186,162 | €165,670 | -€20,492 | -11.0% |
| Operating profit (loss) | 9901 | €89,257 | €73,189 | -€16,068 | -18.0% |
| Financial income | 75/76B | €262 | €322 | +€60 | +22.9% |
| Recurring financial income | 75 | €262 | €322 | +€60 | +22.9% |
| Financial charges | 65/66B | €28,640 | €26,084 | -€2,556 | -8.9% |
| Recurring financial charges | 65 | €28,640 | €26,084 | -€2,556 | -8.9% |
| Profit (loss) for the period before taxes | 9903 | €60,880 | €47,427 | -€13,452 | -22.1% |
| Income taxes | 67/77 | €17,025 | €12,903 | -€4,122 | -24.2% |
| Profit (loss) for the period | 9904 | €43,855 | €34,524 | -€9,330 | -21.3% |
| Profit (loss) for the period to be appropriated | 9905 | €43,855 | €34,524 | -€9,330 | -21.3% |
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 9 October 2026 via checked.be.