BINNEMANSHEIDE: 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.
BINNEMANSHEIDE
Largest movements
- Stocks and contracts +€38,728
up €38,728 (+23.2%), from €167,191 to €205,919
- Receivables within one year -€29,384
down €29,384 (-46.2%), from €63,600 to €34,215
of which Trade receivables: -€29,923
- Tangible fixed assets -€13,611
down €13,611 (-13.7%), from €99,568 to €85,957
of which Furniture and vehicles: -€12,280
- Cash +€6,145
up €6,145 (+14.9%), from €41,244 to €47,388
mainly Other debts (+€33,757) and Receivables within one year (+€29,384)
- Other debts +€33,757
up €33,757 (+63.6%), from €53,057 to €86,813
- Current portion of long-term debt -€18,171
no longer reported in 2025 (was €18,171)
- Trade debts -€15,443
down €15,443 (-58.8%), from €26,275 to €10,832
- Gross operating margin -€8,498
down €8,498 (-9.1%), from €93,764 to €85,265
- Staff costs -€6,056
down €6,056 (-9.1%), from €66,498 to €60,442
- Depreciation -€2,938
down €2,938 (-17.8%), from €16,549 to €13,611
- Financial charges +€2,164
up €2,164 (+41.6%), from €5,204 to €7,369
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 | €376,485 | €376,292 | -€193 | -0.1% |
| Fixed assets | 21/28 | €99,568 | €85,957 | -€13,611 | -13.7% |
| Tangible fixed assets | 22/27 | €99,568 | €85,957 | -€13,611 | -13.7% |
| Land and buildings | 22 | €80,863 | €80,300 | -€563 | -0.7% |
| Plant, machinery and equipment | 23 | €2,209 | €1,440 | -€769 | -34.8% |
| Furniture and vehicles | 24 | €16,496 | €4,217 | -€12,280 | -74.4% |
| Current assets | 29/58 | €276,917 | €290,335 | +€13,418 | +4.8% |
| Stocks and contracts in progress | 3 | €167,191 | €205,919 | +€38,728 | +23.2% |
| Stocks | 30/36 | €167,191 | €205,919 | +€38,728 | +23.2% |
| Amounts receivable within one year | 40/41 | €63,600 | €34,215 | -€29,384 | -46.2% |
| Trade receivables | 40 | €59,489 | €29,566 | -€29,923 | -50.3% |
| Other amounts receivable | 41 | €4,111 | €4,649 | +€538 | +13.1% |
| Cash at bank and in hand | 54/58 | €41,244 | €47,388 | +€6,145 | +14.9% |
| Deferred charges and accrued income | 490/1 | €4,883 | €2,813 | -€2,070 | -42.4% |
| Total equity and liabilities | 10/49 | €376,485 | €376,292 | -€193 | -0.1% |
| Equity | 10/15 | €216,584 | €217,162 | +€578 | +0.3% |
| Contributions | 10/11 | €125,000 | €125,000 | = | 0.0% |
| Capital | 10 | €125,000 | €125,000 | = | 0.0% |
| Issued capital | 100 | €125,000 | €125,000 | = | 0.0% |
| Reserves | 13 | €91,584 | €92,162 | +€578 | +0.6% |
| Non-distributable reserves | 130/1 | €12,500 | €12,500 | = | 0.0% |
| Legal reserve | 130 | €12,500 | €12,500 | = | 0.0% |
| Distributable reserves | 133 | €79,084 | €79,662 | +€578 | +0.7% |
| Amounts payable | 17/49 | €159,901 | €159,130 | -€770 | -0.5% |
| Amounts payable within one year | 42/48 | €156,827 | €154,929 | -€1,897 | -1.2% |
| Current portion of amounts payable after more than one year | 42 | €18,171 | - | -€18,171 | |
| Financial debts | 43 | €50,000 | €50,000 | = | 0.0% |
| Credit institutions | 430/8 | €50,000 | €50,000 | = | 0.0% |
| Trade debts | 44 | €26,275 | €10,832 | -€15,443 | -58.8% |
| Suppliers | 440/4 | €26,275 | €10,832 | -€15,443 | -58.8% |
| Taxes, remuneration and social security | 45 | €9,324 | €7,284 | -€2,040 | -21.9% |
| Taxes | 450/3 | €3,670 | €2,049 | -€1,622 | -44.2% |
| Remuneration and social security | 454/9 | €5,654 | €5,236 | -€418 | -7.4% |
| Other amounts payable | 47/48 | €53,057 | €86,813 | +€33,757 | +63.6% |
| Accrued charges and deferred income | 492/3 | €3,074 | €4,201 | +€1,127 | +36.7% |
| Remuneration, social security and pensions | 62 | €66,498 | €60,442 | -€6,056 | -9.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,549 | €13,611 | -€2,938 | -17.8% |
| Other operating charges | 640/8 | €2,773 | €2,787 | +€13 | +0.5% |
| Gross operating margin | 9900 | €93,764 | €85,265 | -€8,498 | -9.1% |
| Operating profit (loss) | 9901 | €7,943 | €8,426 | +€483 | +6.1% |
| Financial income | 75/76B | - | €644 | +€644 | |
| Recurring financial income | 75 | - | €644 | +€644 | |
| Financial charges | 65/66B | €5,204 | €7,369 | +€2,164 | +41.6% |
| Recurring financial charges | 65 | €5,204 | €7,369 | +€2,164 | +41.6% |
| Profit (loss) for the period before taxes | 9903 | €2,738 | €1,701 | -€1,037 | -37.9% |
| Income taxes | 67/77 | €973 | €1,124 | +€151 | +15.6% |
| Profit (loss) for the period | 9904 | €1,766 | €578 | -€1,188 | -67.3% |
| Profit (loss) for the period to be appropriated | 9905 | €1,766 | €578 | -€1,188 | -67.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.