BINOSA: 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
BINOSA
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€251,625
2024 · €267,925-€16,300
Equity
€3.7m
2024 · €3.5m+€249,959
Cash
€90,007
2024 · €87,354+€2,652
Balance sheet total
€4.0m
2024 · €3.8m+€215,616
Largest movements
Assets
- Current investments +€400,000
new in 2025: €400,000
- Receivables after one year -€200,204
down €200,204 (-100%), from €200,204 to €0
Equity and liabilities
- Reserves +€249,959
up €249,959 (+12.7%), from €2.0m to €2.2m
- Other debts -€99,196
down €99,196 (-86.0%), from €115,343 to €16,147
- Debts after one year +€84,632
up €84,632 (+51.4%), from €164,655 to €249,287
of which Other amounts payable: +€95,200
Income statement
- Taxes +€28,876
up €28,876 (+148%), from €19,494 to €48,370
- Gross operating margin +€9,252
up €9,252 (+6.9%), from €133,518 to €142,770
- Financial charges -€1,649
down €1,649 (-8.0%), from €20,520 to €18,871
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.
Result 2024
€267,925
Gross operating margin
+€9,252
Depreciation
+€1,224
Other operating charges
+€439
Financial income
+€12
Financial charges
+€1,649
Taxes
-€28,876
Result 2025
€251,625
raises the resultlowers the result
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.
From operations
+€329,998
Investment
-€401,957
Financing
+€74,611
Cash 2024
€87,354
From operations (derived)
+€329,998
Net result for the year
+€251,625
Depreciation
+€21,923
Receivables after one year
+€200,204
Receivables within one year
-€32,180
Smaller working-capital items
-€531
Tax, wage and social debts
-€11,847
Other debts
-€99,196
Investment (derived)
-€401,957
Investment in fixed assets (net)
-€1,957
Current investments
-€400,000
Financing
+€74,611
Debts after one year
+€84,632
Current portion of long-term debt
-€8,355
Contributions, distributions and other
-€1,666
Cash 2025
€90,007
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,824,961 | €4,040,577 | +€215,616 | +5.6% |
| Fixed assets | 21/28 | €3,504,203 | €3,484,237 | -€19,966 | -0.6% |
| Tangible fixed assets | 22/27 | €61,373 | €41,407 | -€19,966 | -32.5% |
| Furniture and vehicles | 24 | €61,373 | €41,407 | -€19,966 | -32.5% |
| Financial fixed assets | 28 | €3,442,830 | €3,442,830 | = | 0.0% |
| Current assets | 29/58 | €320,757 | €556,340 | +€235,582 | +73.4% |
| Amounts receivable after more than one year | 29 | €200,204 | €0 | -€200,204 | -100% |
| Other amounts receivable | 291 | €200,204 | €0 | -€200,204 | -100% |
| Amounts receivable within one year | 40/41 | €30,159 | €62,339 | +€32,180 | +107% |
| Trade receivables | 40 | €25,141 | €59,758 | +€34,616 | +138% |
| Other amounts receivable | 41 | €5,018 | €2,581 | -€2,437 | -48.6% |
| Current investments | 50/53 | - | €400,000 | +€400,000 | |
| Cash at bank and in hand | 54/58 | €87,354 | €90,007 | +€2,652 | +3.0% |
| Deferred charges and accrued income | 490/1 | €3,040 | €3,994 | +€954 | +31.4% |
| Total equity and liabilities | 10/49 | €3,824,961 | €4,040,577 | +€215,616 | +5.6% |
| Equity | 10/15 | €3,477,291 | €3,727,250 | +€249,959 | +7.2% |
| Contributions | 10/11 | €1,509,600 | €1,509,600 | = | 0.0% |
| Reserves | 13 | €1,967,691 | €2,217,650 | +€249,959 | +12.7% |
| Distributable reserves | 133 | €1,967,691 | €2,217,650 | +€249,959 | +12.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €347,670 | €313,327 | -€34,343 | -9.9% |
| Amounts payable after more than one year | 17 | €164,655 | €249,287 | +€84,632 | +51.4% |
| Financial debts | 170/4 | €35,855 | €25,287 | -€10,568 | -29.5% |
| Other amounts payable | 178/9 | €128,800 | €224,000 | +€95,200 | +73.9% |
| Amounts payable within one year | 42/48 | €183,015 | €64,040 | -€118,975 | -65.0% |
| Current portion of amounts payable after more than one year | 42 | €18,923 | €10,568 | -€8,355 | -44.2% |
| Trade debts | 44 | €2,709 | €3,132 | +€423 | +15.6% |
| Suppliers | 440/4 | €2,709 | €3,132 | +€423 | +15.6% |
| Taxes, remuneration and social security | 45 | €46,040 | €34,193 | -€11,847 | -25.7% |
| Taxes | 450/3 | €46,040 | €34,193 | -€11,847 | -25.7% |
| Other amounts payable | 47/48 | €115,343 | €16,147 | -€99,196 | -86.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,148 | €21,923 | -€1,224 | -5.3% |
| Other operating charges | 640/8 | €2,431 | €1,993 | -€439 | -18.0% |
| Gross operating margin | 9900 | €133,518 | €142,770 | +€9,252 | +6.9% |
| Operating profit (loss) | 9901 | €107,939 | €118,853 | +€10,914 | +10.1% |
| Financial income | 75/76B | €200,000 | €200,013 | +€12 | 0.0% |
| Recurring financial income | 75 | €200,000 | €200,013 | +€12 | 0.0% |
| Financial charges | 65/66B | €20,520 | €18,871 | -€1,649 | -8.0% |
| Recurring financial charges | 65 | €20,520 | €18,871 | -€1,649 | -8.0% |
| Profit (loss) for the period before taxes | 9903 | €287,419 | €299,995 | +€12,576 | +4.4% |
| Income taxes | 67/77 | €19,494 | €48,370 | +€28,876 | +148% |
| Profit (loss) for the period | 9904 | €267,925 | €251,625 | -€16,300 | -6.1% |
| Profit (loss) for the period to be appropriated | 9905 | €267,925 | €251,625 | -€16,300 | -6.1% |
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 25 October 2026 via checked.be.