binôche: 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.
binôche
Largest movements
- Stocks and contracts -€51,518
down €51,518 (-23.4%), from €220,463 to €168,945
- Intangible fixed assets -€15,323
down €15,323 (-58.2%), from €26,313 to €10,990
- Deferred charges and accrued income +€9,092
up €9,092 (+136%), from €6,663 to €15,755
- Profit (loss) carried forward -€48,800
down €48,800, from €0 to -€48,800
- Reserves -€45,686
down €45,686 (-13.8%), from €330,555 to €284,869
- Trade debts +€27,794
up €27,794 (+63.8%), from €43,593 to €71,387
- Other debts +€26,597
up €26,597 (+30.6%), from €87,056 to €113,652
- Short-term financial debts -€11,773
down €11,773 (-100%), from €11,773 to €0
- Gross operating margin -€121,230
down €121,230 (-59.4%), from €204,095 to €82,865
- Taxes -€24,054
down €24,054 (-99.4%), from €24,199 to €146
- Staff costs +€15,343
up €15,343 (+21.2%), from €72,450 to €87,792
- Other operating charges -€8,403
down €8,403 (-45.5%), from €18,485 to €10,082
- Write-downs +€3,258
new in 2025: €3,258
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 | €522,994 | €457,206 | -€65,788 | -12.6% |
| Fixed assets | 21/28 | €38,546 | €18,431 | -€20,115 | -52.2% |
| Intangible fixed assets | 21 | €26,313 | €10,990 | -€15,323 | -58.2% |
| Tangible fixed assets | 22/27 | €12,233 | €7,441 | -€4,792 | -39.2% |
| Plant, machinery and equipment | 23 | €6,779 | €3,751 | -€3,028 | -44.7% |
| Furniture and vehicles | 24 | €5,454 | €3,690 | -€1,764 | -32.3% |
| Current assets | 29/58 | €484,448 | €438,775 | -€45,673 | -9.4% |
| Stocks and contracts in progress | 3 | €220,463 | €168,945 | -€51,518 | -23.4% |
| Stocks | 30/36 | €220,463 | €168,945 | -€51,518 | -23.4% |
| Amounts receivable within one year | 40/41 | €95,924 | €92,454 | -€3,470 | -3.6% |
| Trade receivables | 40 | €95,924 | €69,566 | -€26,358 | -27.5% |
| Other amounts receivable | 41 | €0 | €22,888 | +€22,888 | |
| Cash at bank and in hand | 54/58 | €161,397 | €161,621 | +€224 | +0.1% |
| Deferred charges and accrued income | 490/1 | €6,663 | €15,755 | +€9,092 | +136% |
| Total equity and liabilities | 10/49 | €522,994 | €457,206 | -€65,788 | -12.6% |
| Equity | 10/15 | €349,147 | €254,661 | -€94,486 | -27.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €330,555 | €284,869 | -€45,686 | -13.8% |
| Distributable reserves | 133 | €330,555 | €284,869 | -€45,686 | -13.8% |
| Profit (loss) carried forward | 14 | €0 | -€48,800 | -€48,800 | |
| Amounts payable | 17/49 | €173,847 | €202,546 | +€28,698 | +16.5% |
| Amounts payable within one year | 42/48 | €166,847 | €202,546 | +€35,698 | +21.4% |
| Financial debts | 43 | €11,773 | €0 | -€11,773 | -100% |
| Credit institutions | 430/8 | €11,773 | €0 | -€11,773 | -100% |
| Trade debts | 44 | €43,593 | €71,387 | +€27,794 | +63.8% |
| Suppliers | 440/4 | €43,593 | €71,387 | +€27,794 | +63.8% |
| Taxes, remuneration and social security | 45 | €24,426 | €17,506 | -€6,920 | -28.3% |
| Taxes | 450/3 | €11,702 | €6,822 | -€4,880 | -41.7% |
| Remuneration and social security | 454/9 | €12,724 | €10,684 | -€2,040 | -16.0% |
| Other amounts payable | 47/48 | €87,056 | €113,652 | +€26,597 | +30.6% |
| Accrued charges and deferred income | 492/3 | €7,000 | €0 | -€7,000 | -100% |
| Non-recurring operating income | 76A | €814 | €0 | -€814 | -100% |
| Remuneration, social security and pensions | 62 | €72,450 | €87,792 | +€15,343 | +21.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,241 | €21,201 | +€960 | +4.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €3,258 | +€3,258 | |
| Other operating charges | 640/8 | €18,485 | €10,082 | -€8,403 | -45.5% |
| Gross operating margin | 9900 | €204,095 | €82,865 | -€121,230 | -59.4% |
| Operating profit (loss) | 9901 | €92,919 | -€39,468 | -€132,386 | |
| Financial income | 75/76B | €79 | €425 | +€346 | +435% |
| Recurring financial income | 75 | €79 | €425 | +€346 | +435% |
| Financial charges | 65/66B | €6,853 | €9,612 | +€2,760 | +40.3% |
| Recurring financial charges | 65 | €6,853 | €9,612 | +€2,760 | +40.3% |
| Profit (loss) for the period before taxes | 9903 | €86,146 | -€48,655 | -€134,800 | |
| Income taxes | 67/77 | €24,199 | €146 | -€24,054 | -99.4% |
| Profit (loss) for the period | 9904 | €61,947 | -€48,800 | -€110,747 | |
| Profit (loss) for the period to be appropriated | 9905 | €61,947 | -€48,800 | -€110,747 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.