CABINET BINDELLE: 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.
CABINET BINDELLE
Largest movements
- Cash +€63,071
up €63,071 (+84.4%), from €74,747 to €137,818
mainly Receivables within one year (+€34,797) and Net result for the year (+€17,351)
- Receivables within one year -€34,797
down €34,797 (-54.4%), from €63,948 to €29,151
of which Trade receivables: -€31,349
- Tangible fixed assets -€14,302
down €14,302 (-9.5%), from €150,878 to €136,576
of which Furniture and vehicles: -€7,862
- Other debts +€12,958
up €12,958 (+90.4%), from €14,329 to €27,287
- Tax, wage and social debts +€6,339
up €6,339 (+12.0%), from €52,779 to €59,118
of which Remuneration and social security: +€5,157
- Gross operating margin +€24,245
up €24,245 (+31.7%), from €76,450 to €100,695
- Taxes +€4,160
up €4,160 (+109%), from €3,808 to €7,968
- Staff costs +€2,075
up €2,075 (+4.1%), from €50,423 to €52,498
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 | €289,573 | €303,545 | +€13,972 | +4.8% |
| Fixed assets | 21/28 | €150,878 | €136,576 | -€14,302 | -9.5% |
| Tangible fixed assets | 22/27 | €150,878 | €136,576 | -€14,302 | -9.5% |
| Land and buildings | 22 | €123,197 | €117,334 | -€5,863 | -4.8% |
| Plant, machinery and equipment | 23 | €4,142 | €3,566 | -€577 | -13.9% |
| Furniture and vehicles | 24 | €23,539 | €15,677 | -€7,862 | -33.4% |
| Current assets | 29/58 | €138,695 | €166,969 | +€28,274 | +20.4% |
| Amounts receivable within one year | 40/41 | €63,948 | €29,151 | -€34,797 | -54.4% |
| Trade receivables | 40 | €59,687 | €28,339 | -€31,349 | -52.5% |
| Other amounts receivable | 41 | €4,261 | €813 | -€3,448 | -80.9% |
| Cash at bank and in hand | 54/58 | €74,747 | €137,818 | +€63,071 | +84.4% |
| Total equity and liabilities | 10/49 | €289,573 | €303,545 | +€13,972 | +4.8% |
| Equity | 10/15 | €198,841 | €196,192 | -€2,649 | -1.3% |
| Contributions | 10/11 | €37,184 | €37,184 | = | 0.0% |
| Reserves | 13 | €83,952 | €83,952 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,718 | €3,718 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,718 | €3,718 | = | 0.0% |
| Tax-exempt reserves | 132 | €80,234 | €80,234 | = | 0.0% |
| Profit (loss) carried forward | 14 | €77,705 | €75,056 | -€2,649 | -3.4% |
| Amounts payable | 17/49 | €90,732 | €107,354 | +€16,622 | +18.3% |
| Amounts payable within one year | 42/48 | €90,732 | €107,354 | +€16,622 | +18.3% |
| Trade debts | 44 | €23,624 | €20,949 | -€2,675 | -11.3% |
| Suppliers | 440/4 | €23,624 | €20,949 | -€2,675 | -11.3% |
| Taxes, remuneration and social security | 45 | €52,779 | €59,118 | +€6,339 | +12.0% |
| Taxes | 450/3 | €10,157 | €11,339 | +€1,182 | +11.6% |
| Remuneration and social security | 454/9 | €42,622 | €47,779 | +€5,157 | +12.1% |
| Other amounts payable | 47/48 | €14,329 | €27,287 | +€12,958 | +90.4% |
| Remuneration, social security and pensions | 62 | €50,423 | €52,498 | +€2,075 | +4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,619 | €14,302 | -€317 | -2.2% |
| Other operating charges | 640/8 | €8,923 | €9,170 | +€247 | +2.8% |
| Gross operating margin | 9900 | €76,450 | €100,695 | +€24,245 | +31.7% |
| Operating profit (loss) | 9901 | €2,485 | €24,725 | +€22,240 | +895% |
| Financial income | 75/76B | €334 | €1,286 | +€953 | +285% |
| Recurring financial income | 75 | €334 | €1,286 | +€953 | +285% |
| Financial charges | 65/66B | €565 | €693 | +€128 | +22.6% |
| Recurring financial charges | 65 | €565 | €693 | +€128 | +22.6% |
| Profit (loss) for the period before taxes | 9903 | €2,254 | €25,319 | +€23,065 | +1,023% |
| Income taxes | 67/77 | €3,808 | €7,968 | +€4,160 | +109% |
| Profit (loss) for the period | 9904 | -€1,555 | €17,351 | +€18,905 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,555 | €17,351 | +€18,905 |
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 18 October 2026 via checked.be.