BINIAN: 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.
BINIAN
Largest movements
- Cash +€65,099
up €65,099 (+139.6%), from €46,616 to €111,715
mainly Net result for the year (+€47,268) and Tax, wage and social debts (+€18,460)
- Receivables within one year +€23,079
up €23,079 (+324.4%), from €7,113 to €30,192
- Tangible fixed assets -€13,688
down €13,688 (-28.4%), from €48,252 to €34,564
of which Plant, machinery and equipment: -€12,582
- Financial fixed assets +€3,150
up €3,150 (+19.3%), from €16,355 to €19,505
- Profit (loss) carried forward +€47,268
up €47,268 (+92.7%), from €51,012 to €98,279
- Tax, wage and social debts +€18,460
up €18,460 (+109.8%), from €16,816 to €35,276
of which Taxes: +€18,460
- Other debts +€12,671
up €12,671 (+28.8%), from €44,013 to €56,684
- Purchases and services +€326,115
new in 2024: €326,115
- Turnover +€246,827
new in 2024: €246,827
- Gross operating margin +€15,365
up €15,365 (+29.5%), from €52,014 to €67,379
- Taxes +€2,953
new in 2024: €2,953
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €118,337 | €195,976 | +€77,639 | +65.6% |
| Fixed assets | 21/28 | €64,607 | €54,069 | -€10,538 | -16.3% |
| Tangible fixed assets | 22/27 | €48,252 | €34,564 | -€13,688 | -28.4% |
| Plant, machinery and equipment | 23 | €44,660 | €32,078 | -€12,582 | -28.2% |
| Furniture and vehicles | 24 | €3,593 | €2,486 | -€1,107 | -30.8% |
| Financial fixed assets | 28 | €16,355 | €19,505 | +€3,150 | +19.3% |
| Current assets | 29/58 | €53,729 | €141,907 | +€88,177 | +164.1% |
| Amounts receivable within one year | 40/41 | €7,113 | €30,192 | +€23,079 | +324.4% |
| Trade receivables | 40 | €7,113 | €30,192 | +€23,079 | +324.4% |
| Cash at bank and in hand | 54/58 | €46,616 | €111,715 | +€65,099 | +139.6% |
| Total equity and liabilities | 10/49 | €118,337 | €195,976 | +€77,639 | +65.6% |
| Equity | 10/15 | €53,012 | €100,279 | +€47,268 | +89.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Capital | 10 | €2,000 | €2,000 | = | 0.0% |
| Issued capital | 100 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €51,012 | €98,279 | +€47,268 | +92.7% |
| Amounts payable | 17/49 | €65,325 | €95,696 | +€30,371 | +46.5% |
| Amounts payable within one year | 42/48 | €65,325 | €95,696 | +€30,371 | +46.5% |
| Trade debts | 44 | €4,496 | €3,736 | -€759 | -16.9% |
| Suppliers | 440/4 | €4,496 | €3,736 | -€759 | -16.9% |
| Taxes, remuneration and social security | 45 | €16,816 | €35,276 | +€18,460 | +109.8% |
| Taxes | 450/3 | €13,316 | €31,776 | +€18,460 | +138.6% |
| Remuneration and social security | 454/9 | €3,500 | €3,500 | = | 0.0% |
| Other amounts payable | 47/48 | €44,013 | €56,684 | +€12,671 | +28.8% |
| Turnover | 70 | - | €246,827 | +€246,827 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €326,115 | +€326,115 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,688 | €13,688 | = | 0.0% |
| Other operating charges | 640/8 | €912 | €3,344 | +€2,432 | +266.7% |
| Gross operating margin | 9900 | €52,014 | €67,379 | +€15,365 | +29.5% |
| Operating profit (loss) | 9901 | €37,413 | €50,346 | +€12,933 | +34.6% |
| Financial charges | 65/66B | - | €125 | +€125 | |
| Recurring financial charges | 65 | - | €125 | +€125 | |
| Profit (loss) for the period before taxes | 9903 | €37,413 | €50,221 | +€12,808 | +34.2% |
| Income taxes | 67/77 | - | €2,953 | +€2,953 | |
| Profit (loss) for the period | 9904 | €37,413 | €47,268 | +€9,854 | +26.3% |
| Profit (loss) for the period to be appropriated | 9905 | €37,413 | €47,268 | +€9,854 | +26.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.