BINK CONSULTING: 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.
BINK CONSULTING
Largest movements
- Cash +€22,930
up €22,930 (+6.6%), from €345,038 to €367,969
mainly Net result for the year (+€74,414) and Other debts (+€52,163)
- Receivables within one year +€20,320
up €20,320 (+96.0%), from €21,175 to €41,494
of which Trade receivables: +€19,360
- Tangible fixed assets -€17,973
down €17,973 (-21.4%), from €83,878 to €65,904
of which Furniture and vehicles: -€19,696
- Other debts +€52,163
new in 2025: €52,163
- Debts after one year -€41,169
no longer reported in 2025 (was €41,169)
- Reserves +€11,910
up €11,910 (+3.5%), from €336,265 to €348,175
of which Distributable reserves: +€11,910
- Gross operating margin +€18,841
up €18,841 (+18.2%), from €103,537 to €122,378
- Depreciation +€5,619
up €5,619 (+39.0%), from €14,395 to €20,014
- Taxes +€4,055
up €4,055 (+16.4%), from €24,735 to €28,791
- Financial income +€2,374
up €2,374 (+73.3%), from €3,240 to €5,614
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 | €450,091 | €475,367 | +€25,277 | +5.6% |
| Fixed assets | 21/28 | €83,878 | €65,904 | -€17,973 | -21.4% |
| Tangible fixed assets | 22/27 | €83,878 | €65,904 | -€17,973 | -21.4% |
| Plant, machinery and equipment | 23 | €890 | €2,613 | +€1,722 | +193% |
| Furniture and vehicles | 24 | €82,987 | €63,292 | -€19,696 | -23.7% |
| Current assets | 29/58 | €366,213 | €409,463 | +€43,250 | +11.8% |
| Amounts receivable within one year | 40/41 | €21,175 | €41,494 | +€20,320 | +96.0% |
| Trade receivables | 40 | €20,328 | €39,688 | +€19,360 | +95.2% |
| Other amounts receivable | 41 | €847 | €1,806 | +€960 | +113% |
| Cash at bank and in hand | 54/58 | €345,038 | €367,969 | +€22,930 | +6.6% |
| Total equity and liabilities | 10/49 | €450,091 | €475,367 | +€25,277 | +5.6% |
| Equity | 10/15 | €395,511 | €407,421 | +€11,910 | +3.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €336,265 | €348,175 | +€11,910 | +3.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €334,405 | €346,315 | +€11,910 | +3.6% |
| Profit (loss) carried forward | 14 | €46,846 | €46,846 | = | 0.0% |
| Amounts payable | 17/49 | €54,579 | €67,946 | +€13,367 | +24.5% |
| Amounts payable after more than one year | 17 | €41,169 | - | -€41,169 | |
| Other amounts payable | 178/9 | €41,169 | - | -€41,169 | |
| Amounts payable within one year | 42/48 | €13,411 | €67,946 | +€54,536 | +407% |
| Trade debts | 44 | €1,526 | €4,887 | +€3,361 | +220% |
| Suppliers | 440/4 | €1,526 | €4,887 | +€3,361 | +220% |
| Taxes, remuneration and social security | 45 | €11,885 | €10,896 | -€988 | -8.3% |
| Taxes | 450/3 | €11,885 | €10,896 | -€988 | -8.3% |
| Other amounts payable | 47/48 | - | €52,163 | +€52,163 | |
| Remuneration, social security and pensions | 62 | €4,691 | €3,950 | -€741 | -15.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,395 | €20,014 | +€5,619 | +39.0% |
| Other operating charges | 640/8 | €650 | €741 | +€92 | +14.1% |
| Gross operating margin | 9900 | €103,537 | €122,378 | +€18,841 | +18.2% |
| Operating profit (loss) | 9901 | €83,802 | €97,673 | +€13,871 | +16.6% |
| Financial income | 75/76B | €3,240 | €5,614 | +€2,374 | +73.3% |
| Recurring financial income | 75 | €3,240 | €5,614 | +€2,374 | +73.3% |
| Financial charges | 65/66B | €248 | €83 | -€165 | -66.5% |
| Recurring financial charges | 65 | €248 | €83 | -€165 | -66.5% |
| Profit (loss) for the period before taxes | 9903 | €86,794 | €103,204 | +€16,410 | +18.9% |
| Income taxes | 67/77 | €24,735 | €28,791 | +€4,055 | +16.4% |
| Profit (loss) for the period | 9904 | €62,059 | €74,414 | +€12,355 | +19.9% |
| Profit (loss) for the period to be appropriated | 9905 | €62,059 | €74,414 | +€12,355 | +19.9% |
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 14 October 2026 via checked.be.