BINIMA: 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.
BINIMA
Largest movements
- Current investments +€683,031
up €683,031 (+228%), from €300,000 to €983,031
- Cash -€289,462
down €289,462 (-67.6%), from €428,212 to €138,750
mainly Current investments (-€683,031) and Receivables within one year (-€280,663)
- Receivables within one year +€280,663
new in 2025: €280,663
- Intangible fixed assets -€54,000
down €54,000 (-12.6%), from €429,127 to €375,127
- Profit (loss) carried forward +€552,778
up €552,778 (+129%), from €429,284 to €982,062
- Tax, wage and social debts +€155,100
up €155,100 (+113%), from €137,033 to €292,133
- Other debts -€77,898
down €77,898 (-41.2%), from €189,273 to €111,375
- Gross operating margin +€68,231
up €68,231 (+10.4%), from €653,440 to €721,670
- Financial income +€64,441
up €64,441 (+1,052%), from €6,124 to €70,566
- Taxes +€22,061
up €22,061 (+15.9%), from €138,871 to €160,932
- Financial charges -€17,924
down €17,924 (-61.3%), from €29,251 to €11,327
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 | €1,225,167 | €1,836,404 | +€611,237 | +49.9% |
| Fixed assets | 21/28 | €496,701 | €432,344 | -€64,357 | -13.0% |
| Intangible fixed assets | 21 | €429,127 | €375,127 | -€54,000 | -12.6% |
| Tangible fixed assets | 22/27 | €67,573 | €57,217 | -€10,357 | -15.3% |
| Plant, machinery and equipment | 23 | €43,216 | €38,075 | -€5,141 | -11.9% |
| Furniture and vehicles | 24 | €24,357 | €19,142 | -€5,216 | -21.4% |
| Current assets | 29/58 | €728,466 | €1,404,060 | +€675,594 | +92.7% |
| Amounts receivable within one year | 40/41 | - | €280,663 | +€280,663 | |
| Trade receivables | 40 | - | €280,663 | +€280,663 | |
| Current investments | 50/53 | €300,000 | €983,031 | +€683,031 | +228% |
| Cash at bank and in hand | 54/58 | €428,212 | €138,750 | -€289,462 | -67.6% |
| Deferred charges and accrued income | 490/1 | €254 | €1,616 | +€1,362 | +536% |
| Total equity and liabilities | 10/49 | €1,225,167 | €1,836,404 | +€611,237 | +49.9% |
| Equity | 10/15 | €867,177 | €1,419,956 | +€552,778 | +63.7% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €431,894 | €431,894 | = | 0.0% |
| Distributable reserves | 133 | €431,894 | €431,894 | = | 0.0% |
| Profit (loss) carried forward | 14 | €429,284 | €982,062 | +€552,778 | +129% |
| Amounts payable | 17/49 | €357,990 | €416,448 | +€58,459 | +16.3% |
| Amounts payable within one year | 42/48 | €328,863 | €405,635 | +€76,772 | +23.3% |
| Trade debts | 44 | €2,557 | €2,127 | -€430 | -16.8% |
| Suppliers | 440/4 | €2,557 | €2,127 | -€430 | -16.8% |
| Taxes, remuneration and social security | 45 | €137,033 | €292,133 | +€155,100 | +113% |
| Taxes | 450/3 | €137,033 | €292,133 | +€155,100 | +113% |
| Other amounts payable | 47/48 | €189,273 | €111,375 | -€77,898 | -41.2% |
| Accrued charges and deferred income | 492/3 | €29,126 | €10,813 | -€18,313 | -62.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €61,571 | €60,900 | -€671 | -1.1% |
| Other operating charges | 640/8 | €588 | €543 | -€45 | -7.6% |
| Non-recurring operating charges | 66A | - | €5,757 | +€5,757 | |
| Gross operating margin | 9900 | €653,440 | €721,670 | +€68,231 | +10.4% |
| Operating profit (loss) | 9901 | €591,281 | €654,471 | +€63,190 | +10.7% |
| Financial income | 75/76B | €6,124 | €70,566 | +€64,441 | +1,052% |
| Recurring financial income | 75 | €6,124 | €70,566 | +€64,441 | +1,052% |
| Financial charges | 65/66B | €29,251 | €11,327 | -€17,924 | -61.3% |
| Recurring financial charges | 65 | €29,251 | €11,327 | -€17,924 | -61.3% |
| Profit (loss) for the period before taxes | 9903 | €568,154 | €713,710 | +€145,556 | +25.6% |
| Income taxes | 67/77 | €138,871 | €160,932 | +€22,061 | +15.9% |
| Profit (loss) for the period | 9904 | €429,284 | €552,778 | +€123,495 | +28.8% |
| Profit (loss) for the period to be appropriated | 9905 | €429,284 | €552,778 | +€123,495 | +28.8% |
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 24 October 2026 via checked.be.