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BINOR: 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.

What changed

BINOR

BE 0863.109.760
NACE 62.200, Computer consultancy and computer facilities management
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€100,112
2024 · €234,931-€134,819
Equity
€515,653
2024 · €548,541-€32,888
Cash
€529,859
2024 · €521,838+€8,021
Balance sheet total
€666,307
2024 · €708,702-€42,395

Largest movements

2024 to 2025
Assets
  • Receivables within one year -€36,863

    down €36,863 (-35.4%), from €104,015 to €67,152

    of which Other amounts receivable: -€37,494

  • Tangible fixed assets -€11,328

    down €11,328 (-15.2%), from €74,547 to €63,219

    of which Furniture and vehicles: -€16,242

  • Cash +€8,021

    up €8,021 (+1.5%), from €521,838 to €529,859

    mainly Net result for the year (+€100,112) and Receivables within one year (+€36,863)

Equity and liabilities
  • Reserves -€43,000

    down €43,000 (-8.5%), from €508,000 to €465,000

  • Debts after one year -€12,146

    down €12,146 (-32.4%), from €37,451 to €25,305

  • Profit (loss) carried forward +€10,112

    up €10,112 (+31.6%), from €32,041 to €42,153

Income statement
  • Gross operating margin -€124,838

    down €124,838 (-43.0%), from €290,410 to €165,572

  • Financial income -€81,473

    down €81,473 (-91.0%), from €89,556 to €8,083

    of which Non-recurring financial income: -€86,099

  • Taxes -€62,229

    down €62,229 (-55.8%), from €111,618 to €49,389

  • Other operating charges -€6,879

    down €6,879 (-77.5%), from €8,874 to €1,995

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €234,931
Gross operating margin -€124,838
Depreciation +€1,575
Other operating charges +€6,879
Financial income -€81,473
Financial charges +€809
Taxes +€62,229
Result 2025 €100,112

Cash bridge derived

cash 2024 to 2025

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.

From operations +€161,160
Investment -€7,944
Financing -€145,195
Cash 2024 €521,838
Net result for the year +€100,112
Depreciation +€19,697
Receivables within one year +€36,863
Deferred charges and accrued income +€1,800
Trade debts +€1,433
Tax, wage and social debts +€1,255
Investment in fixed assets (net) -€7,944
Debts after one year -€12,146
Current portion of long-term debt -€49
Contributions, distributions and other -€133,000
Cash 2025 €529,859
Every line side by side 43 lines
Line Code 2024 2025 Change %
Total assets 20/58 €708,702 €666,307 -€42,395 -6.0%
Fixed assets 21/28 €76,102 €64,349 -€11,753 -15.4%
Intangible fixed assets 21 €1,499 €1,074 -€425 -28.4%
Tangible fixed assets 22/27 €74,547 €63,219 -€11,328 -15.2%
Land and buildings 22 €4,720 €4,720 = 0.0%
Furniture and vehicles 24 €63,373 €47,131 -€16,242 -25.6%
Other tangible fixed assets 26 €6,454 €11,368 +€4,914 +76.1%
Financial fixed assets 28 €56 €56 = 0.0%
Current assets 29/58 €632,600 €601,958 -€30,642 -4.8%
Amounts receivable within one year 40/41 €104,015 €67,152 -€36,863 -35.4%
Trade receivables 40 €3,369 €4,000 +€631 +18.7%
Other amounts receivable 41 €100,646 €63,152 -€37,494 -37.3%
Cash at bank and in hand 54/58 €521,838 €529,859 +€8,021 +1.5%
Deferred charges and accrued income 490/1 €6,747 €4,947 -€1,800 -26.7%
Total equity and liabilities 10/49 €708,702 €666,307 -€42,395 -6.0%
Equity 10/15 €548,541 €515,653 -€32,888 -6.0%
Contributions 10/11 €8,500 €8,500 = 0.0%
Reserves 13 €508,000 €465,000 -€43,000 -8.5%
Distributable reserves 133 €508,000 €465,000 -€43,000 -8.5%
Profit (loss) carried forward 14 €32,041 €42,153 +€10,112 +31.6%
Amounts payable 17/49 €160,161 €150,654 -€9,507 -5.9%
Amounts payable after more than one year 17 €37,451 €25,305 -€12,146 -32.4%
Financial debts 170/4 €37,451 €25,305 -€12,146 -32.4%
Amounts payable within one year 42/48 €122,710 €125,349 +€2,639 +2.2%
Current portion of amounts payable after more than one year 42 €13,862 €13,813 -€49 -0.4%
Trade debts 44 €3,856 €5,289 +€1,433 +37.2%
Suppliers 440/4 €3,856 €5,289 +€1,433 +37.2%
Taxes, remuneration and social security 45 €104,992 €106,247 +€1,255 +1.2%
Taxes 450/3 €104,992 €106,247 +€1,255 +1.2%
Non-recurring operating income 76A €1,909 €6,044 +€4,135 +216.6%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €21,272 €19,697 -€1,575 -7.4%
Other operating charges 640/8 €8,874 €1,995 -€6,879 -77.5%
Gross operating margin 9900 €290,410 €165,572 -€124,838 -43.0%
Operating profit (loss) 9901 €260,264 €143,880 -€116,384 -44.7%
Financial income 75/76B €89,556 €8,083 -€81,473 -91.0%
Recurring financial income 75 €3,457 €8,083 +€4,626 +133.8%
Non-recurring financial income 76B €86,099 - -€86,099
Financial charges 65/66B €3,271 €2,462 -€809 -24.7%
Recurring financial charges 65 €3,271 €2,462 -€809 -24.7%
Profit (loss) for the period before taxes 9903 €346,549 €149,501 -€197,048 -56.9%
Income taxes 67/77 €111,618 €49,389 -€62,229 -55.8%
Profit (loss) for the period 9904 €234,931 €100,112 -€134,819 -57.4%
Profit (loss) for the period to be appropriated 9905 €234,931 €100,112 -€134,819 -57.4%

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.