Binspire: 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.
Binspire
Largest movements
- Cash -€8,802
down €8,802 (-27.4%), from €32,070 to €23,268
mainly Contributions, distributions and other (-€22,750) and Other debts (-€7,999)
- Tangible fixed assets -€2,736
down €2,736 (-22.8%), from €12,023 to €9,287
of which Other tangible fixed assets: -€1,508
- Receivables within one year +€742
up €742 (+5.0%), from €14,840 to €15,582
of which Other amounts receivable: +€2,410
- Other debts -€7,999
down €7,999 (-22.5%), from €35,489 to €27,490
- Trade debts -€1,150
down €1,150 (-54.7%), from €2,103 to €953
- Accrued charges and deferred income -€929
down €929 (-78.8%), from €1,179 to €250
- Tax, wage and social debts -€717
down €717 (-13.6%), from €5,270 to €4,553
- Gross operating margin -€11,163
down €11,163 (-24.7%), from €45,169 to €34,006
- Taxes -€1,910
down €1,910 (-23.1%), from €8,265 to €6,356
- Financial charges -€661
down €661 (-28.3%), from €2,338 to €1,677
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 | €60,668 | €49,894 | -€10,773 | -17.8% |
| Fixed assets | 21/28 | €12,023 | €9,287 | -€2,736 | -22.8% |
| Tangible fixed assets | 22/27 | €12,023 | €9,287 | -€2,736 | -22.8% |
| Plant, machinery and equipment | 23 | €729 | €568 | -€161 | -22.1% |
| Furniture and vehicles | 24 | €1,605 | €537 | -€1,068 | -66.5% |
| Other tangible fixed assets | 26 | €9,689 | €8,182 | -€1,508 | -15.6% |
| Current assets | 29/58 | €48,645 | €40,608 | -€8,037 | -16.5% |
| Amounts receivable within one year | 40/41 | €14,840 | €15,582 | +€742 | +5.0% |
| Trade receivables | 40 | €14,105 | €12,437 | -€1,668 | -11.8% |
| Other amounts receivable | 41 | €735 | €3,145 | +€2,410 | +327.9% |
| Cash at bank and in hand | 54/58 | €32,070 | €23,268 | -€8,802 | -27.4% |
| Deferred charges and accrued income | 490/1 | €1,735 | €1,758 | +€24 | +1.4% |
| Total equity and liabilities | 10/49 | €60,668 | €49,894 | -€10,773 | -17.8% |
| Equity | 10/15 | €16,627 | €16,649 | +€22 | +0.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €14,100 | €14,100 | = | 0.0% |
| Distributable reserves | 133 | €14,100 | €14,100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27 | €49 | +€22 | +80.0% |
| Amounts payable | 17/49 | €44,040 | €33,245 | -€10,795 | -24.5% |
| Amounts payable within one year | 42/48 | €42,862 | €32,995 | -€9,867 | -23.0% |
| Trade debts | 44 | €2,103 | €953 | -€1,150 | -54.7% |
| Suppliers | 440/4 | €2,103 | €953 | -€1,150 | -54.7% |
| Taxes, remuneration and social security | 45 | €5,270 | €4,553 | -€717 | -13.6% |
| Taxes | 450/3 | €5,270 | €4,553 | -€717 | -13.6% |
| Other amounts payable | 47/48 | €35,489 | €27,490 | -€7,999 | -22.5% |
| Accrued charges and deferred income | 492/3 | €1,179 | €250 | -€929 | -78.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,083 | €2,736 | -€346 | -11.2% |
| Other operating charges | 640/8 | €451 | €465 | +€14 | +3.2% |
| Non-recurring operating charges | 66A | €257 | - | -€257 | |
| Gross operating margin | 9900 | €45,169 | €34,006 | -€11,163 | -24.7% |
| Operating profit (loss) | 9901 | €41,378 | €30,804 | -€10,574 | -25.6% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €2,338 | €1,677 | -€661 | -28.3% |
| Recurring financial charges | 65 | €2,338 | €1,677 | -€661 | -28.3% |
| Profit (loss) for the period before taxes | 9903 | €39,040 | €29,127 | -€9,913 | -25.4% |
| Income taxes | 67/77 | €8,265 | €6,356 | -€1,910 | -23.1% |
| Profit (loss) for the period | 9904 | €30,775 | €22,772 | -€8,003 | -26.0% |
| Profit (loss) for the period to be appropriated | 9905 | €30,775 | €22,772 | -€8,003 | -26.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.