FC ASSUR BINCHE: 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.
FC ASSUR BINCHE
Largest movements
- Receivables within one year -€14,231
down €14,231 (-27.3%), from €52,170 to €37,939
of which Other amounts receivable: -€14,057
- Cash +€5,000
up €5,000 (+662%), from €755 to €5,755
mainly Receivables within one year (+€14,231) and Accrued charges and deferred income (+€13,713)
- Accrued charges and deferred income +€13,713
up €13,713 (+856%), from €1,602 to €15,315
- Profit (loss) carried forward -€13,013
down €13,013 (-44.7%), from €29,109 to €16,097
- Other debts -€7,194
down €7,194 (-74.8%), from €9,613 to €2,419
- Tax, wage and social debts -€2,164
down €2,164 (-100%), from €2,164 to €0
of which Remuneration and social security: -€1,729
- Gross operating margin -€12,503
down €12,503, from €8,606 to -€3,898
- Staff costs +€5,370
up €5,370 (+110%), from €4,902 to €10,272
- Taxes -€1,859
down €1,859 (-100%), from €1,859 to €0
- Financial income -€592
down €592 (-20.6%), from €2,872 to €2,280
- Financial charges -€182
down €182 (-16.3%), from €1,111 to €930
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 | €62,948 | €54,291 | -€8,658 | -13.8% |
| Fixed assets | 21/28 | €2,206 | €2,206 | = | 0.0% |
| Financial fixed assets | 28 | €2,206 | €2,206 | = | 0.0% |
| Current assets | 29/58 | €60,743 | €52,085 | -€8,658 | -14.3% |
| Amounts receivable within one year | 40/41 | €52,170 | €37,939 | -€14,231 | -27.3% |
| Trade receivables | 40 | €263 | €89 | -€174 | -66.0% |
| Other amounts receivable | 41 | €51,907 | €37,850 | -€14,057 | -27.1% |
| Cash at bank and in hand | 54/58 | €755 | €5,755 | +€5,000 | +662% |
| Deferred charges and accrued income | 490/1 | €7,817 | €8,390 | +€573 | +7.3% |
| Total equity and liabilities | 10/49 | €62,948 | €54,291 | -€8,658 | -13.8% |
| Equity | 10/15 | €49,569 | €36,557 | -€13,013 | -26.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,109 | €16,097 | -€13,013 | -44.7% |
| Amounts payable | 17/49 | €13,379 | €17,734 | +€4,355 | +32.6% |
| Amounts payable within one year | 42/48 | €11,777 | €2,419 | -€9,358 | -79.5% |
| Taxes, remuneration and social security | 45 | €2,164 | €0 | -€2,164 | -100% |
| Taxes | 450/3 | €435 | €0 | -€435 | -100% |
| Remuneration and social security | 454/9 | €1,729 | €0 | -€1,729 | -100% |
| Other amounts payable | 47/48 | €9,613 | €2,419 | -€7,194 | -74.8% |
| Accrued charges and deferred income | 492/3 | €1,602 | €15,315 | +€13,713 | +856% |
| Remuneration, social security and pensions | 62 | €4,902 | €10,272 | +€5,370 | +110% |
| Other operating charges | 640/8 | €193 | €193 | = | 0.0% |
| Gross operating margin | 9900 | €8,606 | -€3,898 | -€12,503 | |
| Operating profit (loss) | 9901 | €3,511 | -€14,363 | -€17,874 | |
| Financial income | 75/76B | €2,872 | €2,280 | -€592 | -20.6% |
| Recurring financial income | 75 | €2,872 | €2,280 | -€592 | -20.6% |
| Financial charges | 65/66B | €1,111 | €930 | -€182 | -16.3% |
| Recurring financial charges | 65 | €1,111 | €930 | -€182 | -16.3% |
| Profit (loss) for the period before taxes | 9903 | €5,272 | -€13,013 | -€18,284 | |
| Income taxes | 67/77 | €1,859 | €0 | -€1,859 | -100% |
| Profit (loss) for the period | 9904 | €3,413 | -€13,013 | -€16,425 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,413 | -€13,013 | -€16,425 |
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 31 October 2026 via checked.be.