BYNENS - HEYER: 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.
BYNENS - HEYER
Largest movements
- Cash -€30,361
down €30,361 (-29.4%), from €103,349 to €72,988
mainly Other debts (-€32,187) and Contributions, distributions and other (-€9,000)
- Tangible fixed assets -€9,286
down €9,286 (-7.2%), from €129,808 to €120,522
of which Other tangible fixed assets: -€7,410
- Other debts -€32,187
no longer reported in 2025 (was €32,187)
- Profit (loss) carried forward -€11,622
down €11,622 (-18.1%), from €64,276 to €52,654
- Accrued charges and deferred income +€3,245
new in 2025: €3,245
- Trade debts +€3,208
new in 2025: €3,208
- Gross operating margin -€9,753
down €9,753 (-37.3%), from €26,147 to €16,393
- Taxes -€2,079
down €2,079 (-100.0%), from €2,079 to €1
- Other operating charges +€342
up €342 (+10.3%), from €3,308 to €3,649
- Depreciation +€323
up €323 (+2.2%), from €14,575 to €14,898
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 | €235,844 | €197,108 | -€38,736 | -16.4% |
| Fixed assets | 21/28 | €129,808 | €120,522 | -€9,286 | -7.2% |
| Tangible fixed assets | 22/27 | €129,808 | €120,522 | -€9,286 | -7.2% |
| Land and buildings | 22 | €63,415 | €61,540 | -€1,876 | -3.0% |
| Other tangible fixed assets | 26 | €66,392 | €58,982 | -€7,410 | -11.2% |
| Current assets | 29/58 | €106,037 | €76,586 | -€29,451 | -27.8% |
| Amounts receivable within one year | 40/41 | €2,687 | €3,597 | +€910 | +33.9% |
| Trade receivables | 40 | €2,687 | €2,687 | = | 0.0% |
| Other amounts receivable | 41 | - | €910 | +€910 | |
| Cash at bank and in hand | 54/58 | €103,349 | €72,988 | -€30,361 | -29.4% |
| Total equity and liabilities | 10/49 | €235,844 | €197,108 | -€38,736 | -16.4% |
| Equity | 10/15 | €199,576 | €187,954 | -€11,622 | -5.8% |
| Contributions | 10/11 | €123,000 | €123,000 | = | 0.0% |
| Capital | 10 | €123,000 | €123,000 | = | 0.0% |
| Issued capital | 100 | €123,000 | €123,000 | = | 0.0% |
| Reserves | 13 | €12,300 | €12,300 | = | 0.0% |
| Non-distributable reserves | 130/1 | €12,300 | €12,300 | = | 0.0% |
| Legal reserve | 130 | €12,300 | €12,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | €64,276 | €52,654 | -€11,622 | -18.1% |
| Amounts payable | 17/49 | €36,268 | €9,153 | -€27,114 | -74.8% |
| Amounts payable after more than one year | 17 | €2,700 | €2,700 | = | 0.0% |
| Other amounts payable | 178/9 | €2,700 | €2,700 | = | 0.0% |
| Amounts payable within one year | 42/48 | €33,568 | €3,208 | -€30,359 | -90.4% |
| Trade debts | 44 | - | €3,208 | +€3,208 | |
| Suppliers | 440/4 | - | €3,208 | +€3,208 | |
| Taxes, remuneration and social security | 45 | €1,381 | - | -€1,381 | |
| Taxes | 450/3 | €1,381 | - | -€1,381 | |
| Other amounts payable | 47/48 | €32,187 | - | -€32,187 | |
| Accrued charges and deferred income | 492/3 | - | €3,245 | +€3,245 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,575 | €14,898 | +€323 | +2.2% |
| Other operating charges | 640/8 | €3,308 | €3,649 | +€342 | +10.3% |
| Gross operating margin | 9900 | €26,147 | €16,393 | -€9,753 | -37.3% |
| Operating profit (loss) | 9901 | €8,264 | -€2,154 | -€10,418 | |
| Financial charges | 65/66B | €468 | €468 | -€0 | 0.0% |
| Recurring financial charges | 65 | €468 | €468 | -€0 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €7,796 | -€2,621 | -€10,418 | |
| Income taxes | 67/77 | €2,079 | €1 | -€2,079 | -100.0% |
| Profit (loss) for the period | 9904 | €5,717 | -€2,622 | -€8,339 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,717 | -€2,622 | -€8,339 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.