BINJE F.: 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.
BINJE F.
Largest movements
- Cash -€4,960
down €4,960 (-6.5%), from €76,884 to €71,924
mainly Net result for the year (-€4,754) and Trade debts (-€146)
- Profit (loss) carried forward -€4,754
down €4,754 (-77.8%), from €6,114 to €1,360
- Other operating charges +€2,275
up €2,275 (+498%), from €457 to €2,732
- Gross operating margin +€2,200
up €2,200 (+54.8%), from -€4,015 to -€1,815
- Financial income -€1,750
no longer reported in 2025 (was €1,750)
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 | €76,989 | €71,924 | -€5,065 | -6.6% |
| Current assets | 29/58 | €76,989 | €71,924 | -€5,065 | -6.6% |
| Amounts receivable within one year | 40/41 | €105 | - | -€105 | |
| Other amounts receivable | 41 | €105 | - | -€105 | |
| Cash at bank and in hand | 54/58 | €76,884 | €71,924 | -€4,960 | -6.5% |
| Total equity and liabilities | 10/49 | €76,989 | €71,924 | -€5,065 | -6.6% |
| Equity | 10/15 | €74,314 | €69,560 | -€4,754 | -6.4% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,114 | €1,360 | -€4,754 | -77.8% |
| Amounts payable | 17/49 | €2,675 | €2,364 | -€311 | -11.6% |
| Amounts payable within one year | 42/48 | €2,675 | €2,364 | -€311 | -11.6% |
| Trade debts | 44 | €330 | €184 | -€146 | -44.2% |
| Suppliers | 440/4 | €330 | €184 | -€146 | -44.2% |
| Taxes, remuneration and social security | 45 | €69 | - | -€69 | |
| Taxes | 450/3 | €69 | - | -€69 | |
| Other amounts payable | 47/48 | €2,276 | €2,180 | -€96 | -4.2% |
| Other operating charges | 640/8 | €457 | €2,732 | +€2,275 | +498% |
| Gross operating margin | 9900 | -€4,015 | -€1,815 | +€2,200 | +54.8% |
| Operating profit (loss) | 9901 | -€4,472 | -€4,547 | -€75 | -1.7% |
| Financial income | 75/76B | €1,750 | - | -€1,750 | |
| Recurring financial income | 75 | €1,750 | - | -€1,750 | |
| Financial charges | 65/66B | €177 | €207 | +€30 | +16.9% |
| Recurring financial charges | 65 | €177 | €207 | +€30 | +16.9% |
| Profit (loss) for the period before taxes | 9903 | -€2,899 | -€4,754 | -€1,855 | -64.0% |
| Profit (loss) for the period | 9904 | -€2,899 | -€4,754 | -€1,855 | -64.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,899 | -€4,754 | -€1,855 | -64.0% |
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 27 October 2026 via checked.be.