BINIC: 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.
BINIC
Largest movements
- Cash +€59,283
up €59,283 (+47.0%), from €126,151 to €185,434
mainly Net result for the year (+€70,667) and Depreciation (+€1,668)
- Receivables within one year +€8,071
up €8,071 (+45.8%), from €17,638 to €25,709
- Profit (loss) carried forward +€69,808
up €69,808 (+56.4%), from €123,740 to €193,548
- Other debts -€3,385
down €3,385 (-92.4%), from €3,665 to €280
- Gross operating margin +€20,710
up €20,710 (+27.5%), from €75,445 to €96,155
- Taxes +€4,285
up €4,285 (+26.8%), from €15,997 to €20,283
- Other operating charges -€1,119
down €1,119 (-59.7%), from €1,873 to €754
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 | €151,565 | €217,891 | +€66,326 | +43.8% |
| Fixed assets | 21/28 | €5,046 | €3,379 | -€1,668 | -33.0% |
| Tangible fixed assets | 22/27 | €5,038 | €3,371 | -€1,668 | -33.1% |
| Furniture and vehicles | 24 | €3,172 | €1,936 | -€1,236 | -39.0% |
| Other tangible fixed assets | 26 | €1,866 | €1,434 | -€432 | -23.1% |
| Financial fixed assets | 28 | €8 | €8 | = | 0.0% |
| Current assets | 29/58 | €146,519 | €214,512 | +€67,993 | +46.4% |
| Amounts receivable within one year | 40/41 | €17,638 | €25,709 | +€8,071 | +45.8% |
| Trade receivables | 40 | €17,638 | €25,709 | +€8,071 | +45.8% |
| Cash at bank and in hand | 54/58 | €126,151 | €185,434 | +€59,283 | +47.0% |
| Deferred charges and accrued income | 490/1 | €2,730 | €3,369 | +€639 | +23.4% |
| Total equity and liabilities | 10/49 | €151,565 | €217,891 | +€66,326 | +43.8% |
| Equity | 10/15 | €127,740 | €197,548 | +€69,808 | +54.6% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €123,740 | €193,548 | +€69,808 | +56.4% |
| Amounts payable | 17/49 | €23,825 | €20,343 | -€3,483 | -14.6% |
| Amounts payable within one year | 42/48 | €23,825 | €20,343 | -€3,483 | -14.6% |
| Trade debts | 44 | €3,913 | €3,525 | -€388 | -9.9% |
| Suppliers | 440/4 | €3,913 | €3,525 | -€388 | -9.9% |
| Taxes, remuneration and social security | 45 | €16,247 | €16,537 | +€290 | +1.8% |
| Taxes | 450/3 | €16,247 | €16,537 | +€290 | +1.8% |
| Other amounts payable | 47/48 | €3,665 | €280 | -€3,385 | -92.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,094 | €1,668 | +€573 | +52.4% |
| Other operating charges | 640/8 | €1,873 | €754 | -€1,119 | -59.7% |
| Gross operating margin | 9900 | €75,445 | €96,155 | +€20,710 | +27.5% |
| Operating profit (loss) | 9901 | €72,477 | €93,733 | +€21,256 | +29.3% |
| Financial charges | 65/66B | €1,986 | €2,783 | +€797 | +40.1% |
| Recurring financial charges | 65 | €1,986 | €2,783 | +€797 | +40.1% |
| Profit (loss) for the period before taxes | 9903 | €70,492 | €90,950 | +€20,458 | +29.0% |
| Income taxes | 67/77 | €15,997 | €20,283 | +€4,285 | +26.8% |
| Profit (loss) for the period | 9904 | €54,494 | €70,667 | +€16,173 | +29.7% |
| Profit (loss) for the period to be appropriated | 9905 | €54,494 | €70,667 | +€16,173 | +29.7% |
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 1 October 2026 via checked.be.