G.L. BINCKOM: 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.
What changed
G.L. BINCKOM
NACE 62.200, Computer consultancy and computer facilities management
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€22,181
2024 · €27,533-€5,352
Equity
€291,210
2024 · €289,030+€2,181
Cash
€115,479
2024 · €116,373-€893
Balance sheet total
€630,031
2024 · €631,504-€1,473
Largest movements
Assets
- Receivables within one year +€19,377
up €19,377 (+15.5%), from €124,794 to €144,172
of which Other amounts receivable: +€29,028
- Tangible fixed assets -€18,483
down €18,483 (-5.4%), from €344,279 to €325,796
of which Land and buildings: -€28,116
Equity and liabilities
- Current portion of long-term debt +€13,322
up €13,322 (+46.3%), from €28,744 to €42,066
- Trade debts -€10,520
down €10,520 (-40.2%), from €26,179 to €15,659
Income statement
- Gross operating margin -€11,915
down €11,915 (-8.8%), from €134,779 to €122,864
- Taxes -€5,045
down €5,045 (-34.0%), from €14,835 to €9,789
- Depreciation -€2,653
down €2,653 (-7.6%), from €34,928 to €32,275
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.
Result 2024
€27,533
Gross operating margin
-€11,915
Staff costs
+€933
Depreciation
+€2,653
Other operating charges
-€472
Other operating items
-€1,059
Financial income
-€436
Financial charges
-€102
Taxes
+€5,045
Result 2025
€22,181
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€21,762
Investment
-€13,881
Financing
-€8,775
Cash 2024
€116,373
From operations (derived)
+€21,762
Net result for the year
+€22,181
Depreciation
+€32,275
Stocks and contracts
-€797
Receivables within one year
-€19,377
Deferred charges and accrued income
+€2,359
Trade debts
-€10,520
Tax, wage and social debts
-€2,425
Other debts
-€1,933
Investment (derived)
-€13,881
Investment in fixed assets (net)
-€13,791
Current investments
-€89
Financing
-€8,775
Debts after one year
-€2,097
Current portion of long-term debt
+€13,322
Contributions, distributions and other
-€20,000
Cash 2025
€115,479
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €631,504 | €630,031 | -€1,473 | -0.2% |
| Fixed assets | 21/28 | €362,879 | €344,396 | -€18,483 | -5.1% |
| Tangible fixed assets | 22/27 | €344,279 | €325,796 | -€18,483 | -5.4% |
| Land and buildings | 22 | €332,157 | €304,041 | -€28,116 | -8.5% |
| Plant, machinery and equipment | 23 | €9,604 | €7,726 | -€1,878 | -19.6% |
| Furniture and vehicles | 24 | €2,518 | €14,029 | +€11,511 | +457% |
| Financial fixed assets | 28 | €18,600 | €18,600 | = | 0.0% |
| Current assets | 29/58 | €268,625 | €285,635 | +€17,011 | +6.3% |
| Stocks and contracts in progress | 3 | €14,066 | €14,863 | +€797 | +5.7% |
| Stocks | 30/36 | €14,066 | €14,863 | +€797 | +5.7% |
| Amounts receivable within one year | 40/41 | €124,794 | €144,172 | +€19,377 | +15.5% |
| Trade receivables | 40 | €90,295 | €80,645 | -€9,650 | -10.7% |
| Other amounts receivable | 41 | €34,499 | €63,527 | +€29,028 | +84.1% |
| Current investments | 50/53 | €9,199 | €9,288 | +€89 | +1.0% |
| Cash at bank and in hand | 54/58 | €116,373 | €115,479 | -€893 | -0.8% |
| Deferred charges and accrued income | 490/1 | €4,193 | €1,834 | -€2,359 | -56.3% |
| Total equity and liabilities | 10/49 | €631,504 | €630,031 | -€1,473 | -0.2% |
| Equity | 10/15 | €289,030 | €291,210 | +€2,181 | +0.8% |
| Contributions | 10/11 | €16,740 | €16,740 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €270,430 | €272,610 | +€2,181 | +0.8% |
| Amounts payable | 17/49 | €342,474 | €338,821 | -€3,654 | -1.1% |
| Amounts payable after more than one year | 17 | €255,676 | €253,578 | -€2,097 | -0.8% |
| Financial debts | 170/4 | €255,676 | €253,578 | -€2,097 | -0.8% |
| Amounts payable within one year | 42/48 | €86,799 | €85,242 | -€1,556 | -1.8% |
| Current portion of amounts payable after more than one year | 42 | €28,744 | €42,066 | +€13,322 | +46.3% |
| Trade debts | 44 | €26,179 | €15,659 | -€10,520 | -40.2% |
| Suppliers | 440/4 | €26,179 | €15,659 | -€10,520 | -40.2% |
| Taxes, remuneration and social security | 45 | €23,211 | €20,786 | -€2,425 | -10.4% |
| Taxes | 450/3 | €19,928 | €17,315 | -€2,613 | -13.1% |
| Remuneration and social security | 454/9 | €3,283 | €3,471 | +€188 | +5.7% |
| Other amounts payable | 47/48 | €8,665 | €6,732 | -€1,933 | -22.3% |
| Remuneration, social security and pensions | 62 | €54,106 | €53,173 | -€933 | -1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,928 | €32,275 | -€2,653 | -7.6% |
| Other operating charges | 640/8 | €1,315 | €1,787 | +€472 | +35.9% |
| Non-recurring operating charges | 66A | - | €1,059 | +€1,059 | |
| Gross operating margin | 9900 | €134,779 | €122,864 | -€11,915 | -8.8% |
| Operating profit (loss) | 9901 | €44,430 | €34,570 | -€9,860 | -22.2% |
| Financial income | 75/76B | €2,762 | €2,327 | -€436 | -15.8% |
| Recurring financial income | 75 | €2,762 | €2,327 | -€436 | -15.8% |
| Financial charges | 65/66B | €4,825 | €4,927 | +€102 | +2.1% |
| Recurring financial charges | 65 | €4,825 | €4,927 | +€102 | +2.1% |
| Profit (loss) for the period before taxes | 9903 | €42,367 | €31,970 | -€10,397 | -24.5% |
| Income taxes | 67/77 | €14,835 | €9,789 | -€5,045 | -34.0% |
| Profit (loss) for the period | 9904 | €27,533 | €22,181 | -€5,352 | -19.4% |
| Profit (loss) for the period to be appropriated | 9905 | €27,533 | €22,181 | -€5,352 | -19.4% |
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 20 October 2026 via checked.be.