Drukkerij Binst: 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.
Drukkerij Binst
Largest movements
- Receivables within one year -€6,816
down €6,816 (-92.8%), from €7,345 to €529
- Tangible fixed assets -€3,753
down €3,753 (-2.8%), from €134,793 to €131,040
of which Land and buildings: -€3,508
- Deferred charges and accrued income +€3,704
up €3,704 (+2,122%), from €175 to €3,879
- Cash -€3,566
down €3,566 (-98.1%), from €3,636 to €70
mainly Net result for the year (-€22,854) and Deferred charges and accrued income (-€3,704)
- Profit (loss) carried forward -€22,854
down €22,854 (-10.1%), from -€226,024 to -€248,878
- Other debts +€11,213
up €11,213 (+76.1%), from €14,734 to €25,946
- Trade debts +€4,458
up €4,458 (+91.2%), from €4,888 to €9,346
- Accrued charges and deferred income -€3,254
down €3,254 (-92.7%), from €3,511 to €258
- Gross operating margin -€25,303
down €25,303, from €14,453 to -€10,850
- Financial charges +€3,564
up €3,564 (+700%), from €509 to €4,074
of which Non-recurring financial charges: +€3,318
- Depreciation -€1,543
down €1,543 (-78.0%), from €1,978 to €435
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 | €146,004 | €135,567 | -€10,437 | -7.1% |
| Fixed assets | 21/28 | €134,793 | €131,040 | -€3,753 | -2.8% |
| Tangible fixed assets | 22/27 | €134,793 | €131,040 | -€3,753 | -2.8% |
| Land and buildings | 22 | €134,548 | €131,040 | -€3,508 | -2.6% |
| Plant, machinery and equipment | 23 | €245 | - | -€245 | |
| Current assets | 29/58 | €11,211 | €4,527 | -€6,684 | -59.6% |
| Amounts receivable within one year | 40/41 | €7,345 | €529 | -€6,816 | -92.8% |
| Other amounts receivable | 41 | €7,345 | €529 | -€6,816 | -92.8% |
| Current investments | 50/53 | €56 | €50 | -€6 | -10.8% |
| Cash at bank and in hand | 54/58 | €3,636 | €70 | -€3,566 | -98.1% |
| Deferred charges and accrued income | 490/1 | €175 | €3,879 | +€3,704 | +2,122% |
| Total equity and liabilities | 10/49 | €146,004 | €135,567 | -€10,437 | -7.1% |
| Equity | 10/15 | €122,871 | €100,016 | -€22,854 | -18.6% |
| Contributions | 10/11 | €85,000 | €85,000 | = | 0.0% |
| Reserves | 13 | €263,894 | €263,894 | = | 0.0% |
| Tax-exempt reserves | 132 | €101,095 | €101,095 | = | 0.0% |
| Distributable reserves | 133 | €162,800 | €162,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€226,024 | -€248,878 | -€22,854 | -10.1% |
| Amounts payable | 17/49 | €23,133 | €35,550 | +€12,417 | +53.7% |
| Amounts payable within one year | 42/48 | €19,622 | €35,293 | +€15,671 | +79.9% |
| Trade debts | 44 | €4,888 | €9,346 | +€4,458 | +91.2% |
| Suppliers | 440/4 | €4,888 | €9,346 | +€4,458 | +91.2% |
| Other amounts payable | 47/48 | €14,734 | €25,946 | +€11,213 | +76.1% |
| Accrued charges and deferred income | 492/3 | €3,511 | €258 | -€3,254 | -92.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,978 | €435 | -€1,543 | -78.0% |
| Other operating charges | 640/8 | €7,529 | €7,501 | -€28 | -0.4% |
| Non-recurring operating charges | 66A | €1 | €1 | = | 0.0% |
| Gross operating margin | 9900 | €14,453 | -€10,850 | -€25,303 | |
| Operating profit (loss) | 9901 | €4,946 | -€18,786 | -€23,731 | |
| Financial income | 75/76B | €2 | €5 | +€3 | +158% |
| Recurring financial income | 75 | €2 | €5 | +€3 | +158% |
| Financial charges | 65/66B | €509 | €4,074 | +€3,564 | +700% |
| Recurring financial charges | 65 | €509 | €756 | +€246 | +48.3% |
| Non-recurring financial charges | 66B | - | €3,318 | +€3,318 | |
| Profit (loss) for the period before taxes | 9903 | €4,439 | -€22,854 | -€27,293 | |
| Profit (loss) for the period | 9904 | €4,439 | -€22,854 | -€27,293 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,439 | -€22,854 | -€27,293 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.