BINNEMANS SRL: 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.
BINNEMANS SRL
Largest movements
- Cash +€231,054
up €231,054 (+103.8%), from €222,596 to €453,650
mainly Depreciation (+€223,396) and Net result for the year (+€146,666)
- Receivables within one year -€58,501
down €58,501 (-26.9%), from €217,100 to €158,599
of which Other amounts receivable: -€55,174
- Receivables after one year -€57,695
down €57,695 (-47.8%), from €120,657 to €62,962
- Stocks and contracts +€25,852
up €25,852 (+22.8%), from €113,509 to €139,361
- Tangible fixed assets -€25,634
down €25,634 (-1.6%), from €1.6m to €1.6m
of which Furniture and vehicles: -€99,872
- Accrued charges and deferred income -€90,085
down €90,085 (-99.0%), from €91,014 to €928
- Trade debts +€84,298
up €84,298 (+44.9%), from €187,624 to €271,922
- Reserves +€64,000
up €64,000 (+8.0%), from €795,669 to €859,669
- Short-term financial debts +€44,000
new in 2025: €44,000
- Debts after one year +€34,251
up €34,251 (+3.6%), from €948,693 to €982,945
- Gross operating margin -€78,054
down €78,054 (-8.7%), from €899,053 to €820,999
- Depreciation -€38,179
down €38,179 (-14.6%), from €261,575 to €223,396
- Taxes -€16,106
down €16,106 (-22.4%), from €71,767 to €55,661
- Financial charges +€15,554
up €15,554 (+54.0%), from €28,816 to €44,370
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.
Cash bridge derived
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 | €2,300,614 | €2,419,978 | +€119,364 | +5.2% |
| Fixed assets | 21/28 | €1,608,367 | €1,576,733 | -€31,634 | -2.0% |
| Intangible fixed assets | 21 | €28,967 | €22,967 | -€6,000 | -20.7% |
| Tangible fixed assets | 22/27 | €1,578,738 | €1,553,104 | -€25,634 | -1.6% |
| Land and buildings | 22 | €1,018,916 | €986,905 | -€32,011 | -3.1% |
| Plant, machinery and equipment | 23 | €109,265 | €237,537 | +€128,272 | +117.4% |
| Furniture and vehicles | 24 | €374,049 | €274,176 | -€99,872 | -26.7% |
| Leasing and similar rights | 25 | €76,509 | €54,486 | -€22,024 | -28.8% |
| Financial fixed assets | 28 | €662 | €662 | = | 0.0% |
| Current assets | 29/58 | €692,247 | €843,245 | +€150,998 | +21.8% |
| Amounts receivable after more than one year | 29 | €120,657 | €62,962 | -€57,695 | -47.8% |
| Other amounts receivable | 291 | €120,657 | €62,962 | -€57,695 | -47.8% |
| Stocks and contracts in progress | 3 | €113,509 | €139,361 | +€25,852 | +22.8% |
| Stocks | 30/36 | €113,509 | €139,361 | +€25,852 | +22.8% |
| Amounts receivable within one year | 40/41 | €217,100 | €158,599 | -€58,501 | -26.9% |
| Trade receivables | 40 | €127,551 | €124,225 | -€3,327 | -2.6% |
| Other amounts receivable | 41 | €89,549 | €34,375 | -€55,174 | -61.6% |
| Cash at bank and in hand | 54/58 | €222,596 | €453,650 | +€231,054 | +103.8% |
| Deferred charges and accrued income | 490/1 | €18,385 | €28,673 | +€10,288 | +56.0% |
| Total equity and liabilities | 10/49 | €2,300,614 | €2,419,978 | +€119,364 | +5.2% |
| Equity | 10/15 | €841,418 | €903,645 | +€62,227 | +7.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €795,669 | €859,669 | +€64,000 | +8.0% |
| Distributable reserves | 133 | €795,669 | €859,669 | +€64,000 | +8.0% |
| Profit (loss) carried forward | 14 | €188 | €254 | +€66 | +34.9% |
| Investment grants | 15 | €26,969 | €25,130 | -€1,838 | -6.8% |
| Amounts payable | 17/49 | €1,459,196 | €1,516,333 | +€57,136 | +3.9% |
| Amounts payable after more than one year | 17 | €948,693 | €982,945 | +€34,251 | +3.6% |
| Financial debts | 170/4 | €948,693 | €982,945 | +€34,251 | +3.6% |
| Amounts payable within one year | 42/48 | €419,489 | €532,460 | +€112,970 | +26.9% |
| Current portion of amounts payable after more than one year | 42 | €143,958 | €144,537 | +€579 | +0.4% |
| Financial debts | 43 | - | €44,000 | +€44,000 | |
| Credit institutions | 430/8 | - | €44,000 | +€44,000 | |
| Trade debts | 44 | €187,624 | €271,922 | +€84,298 | +44.9% |
| Suppliers | 440/4 | €187,624 | €271,922 | +€84,298 | +44.9% |
| Taxes, remuneration and social security | 45 | €54,926 | €70,614 | +€15,688 | +28.6% |
| Taxes | 450/3 | €33,461 | €46,566 | +€13,106 | +39.2% |
| Remuneration and social security | 454/9 | €21,465 | €24,048 | +€2,582 | +12.0% |
| Other amounts payable | 47/48 | €32,982 | €1,387 | -€31,595 | -95.8% |
| Accrued charges and deferred income | 492/3 | €91,014 | €928 | -€90,085 | -99.0% |
| Remuneration, social security and pensions | 62 | €352,100 | €348,006 | -€4,094 | -1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €261,575 | €223,396 | -€38,179 | -14.6% |
| Other operating charges | 640/8 | €12,840 | €13,954 | +€1,113 | +8.7% |
| Gross operating margin | 9900 | €899,053 | €820,999 | -€78,054 | -8.7% |
| Operating profit (loss) | 9901 | €272,537 | €235,643 | -€36,894 | -13.5% |
| Financial income | 75/76B | €7,615 | €11,053 | +€3,438 | +45.1% |
| Recurring financial income | 75 | €6,946 | €8,527 | +€1,581 | +22.8% |
| Non-recurring financial income | 76B | €670 | €2,527 | +€1,857 | +277.3% |
| Financial charges | 65/66B | €28,816 | €44,370 | +€15,554 | +54.0% |
| Recurring financial charges | 65 | €28,816 | €44,370 | +€15,554 | +54.0% |
| Profit (loss) for the period before taxes | 9903 | €251,337 | €202,327 | -€49,010 | -19.5% |
| Income taxes | 67/77 | €71,767 | €55,661 | -€16,106 | -22.4% |
| Profit (loss) for the period | 9904 | €179,569 | €146,666 | -€32,904 | -18.3% |
| Profit (loss) for the period to be appropriated | 9905 | €179,569 | €146,666 | -€32,904 | -18.3% |
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 12 October 2026 via checked.be.