Handelsagentuur Binnemans: what changed
Handelsagentuur Binnemans
Largest movements
- Receivables within one year -€7,306
down €7,306 (-18.5%), from €39,437 to €32,131
of which Trade receivables: -€6,230
- Cash +€5,405
up €5,405 (+9.2%), from €58,885 to €64,290
mainly Receivables within one year (+€7,306) and Accrued charges and deferred income (+€1,930)
- Tangible fixed assets +€1,962
up €1,962 (+63.8%), from €3,074 to €5,036
- Contributions -€18,295
down €18,295 (-98.4%), from €18,592 to €297
- Reserves +€15,919
up €15,919 (+17.0%), from €93,607 to €109,526
- Accrued charges and deferred income +€1,930
up €1,930 (+73.8%), from €2,616 to €4,546
- Gross operating margin -€2,806
down €2,806 (-32.5%), from €8,640 to €5,834
- Depreciation +€494
up €494 (+82.6%), from €598 to €1,092
- Financial income +€365
up €365 (+37.5%), from €973 to €1,338
- Financial charges +€290
up €290 (+5.8%), from €5,018 to €5,307
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €127,061 | €127,024 | -€37 | 0.0% |
| Fixed assets | 21/28 | €3,074 | €5,036 | +€1,962 | +63.8% |
| Tangible fixed assets | 22/27 | €3,074 | €5,036 | +€1,962 | +63.8% |
| Plant, machinery and equipment | 23 | €3,074 | €5,036 | +€1,962 | +63.8% |
| Current assets | 29/58 | €123,987 | €121,988 | -€1,999 | -1.6% |
| Amounts receivable within one year | 40/41 | €39,437 | €32,131 | -€7,306 | -18.5% |
| Trade receivables | 40 | €33,990 | €27,760 | -€6,230 | -18.3% |
| Other amounts receivable | 41 | €5,447 | €4,370 | -€1,076 | -19.8% |
| Current investments | 50/53 | €24,390 | €24,390 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €58,885 | €64,290 | +€5,405 | +9.2% |
| Deferred charges and accrued income | 490/1 | €1,275 | €1,178 | -€98 | -7.7% |
| Total equity and liabilities | 10/49 | €127,061 | €127,024 | -€37 | 0.0% |
| Equity | 10/15 | €112,199 | €109,823 | -€2,376 | -2.1% |
| Contributions | 10/11 | €18,592 | €297 | -€18,295 | -98.4% |
| Reserves | 13 | €93,607 | €109,526 | +€15,919 | +17.0% |
| Distributable reserves | 133 | €93,607 | €109,526 | +€15,919 | +17.0% |
| Amounts payable | 17/49 | €14,862 | €17,201 | +€2,339 | +15.7% |
| Amounts payable after more than one year | 17 | €8,500 | €8,500 | = | 0.0% |
| Financial debts | 170/4 | €8,500 | €8,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €3,746 | €4,156 | +€410 | +10.9% |
| Trade debts | 44 | €3,746 | €4,156 | +€410 | +10.9% |
| Suppliers | 440/4 | €3,746 | €4,156 | +€410 | +10.9% |
| Accrued charges and deferred income | 492/3 | €2,616 | €4,546 | +€1,930 | +73.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €598 | €1,092 | +€494 | +82.6% |
| Other operating charges | 640/8 | €1,366 | €1,400 | +€34 | +2.5% |
| Gross operating margin | 9900 | €8,640 | €5,834 | -€2,806 | -32.5% |
| Operating profit (loss) | 9901 | €6,677 | €3,343 | -€3,334 | -49.9% |
| Financial income | 75/76B | €973 | €1,338 | +€365 | +37.5% |
| Recurring financial income | 75 | €973 | €1,338 | +€365 | +37.5% |
| Financial charges | 65/66B | €5,018 | €5,307 | +€290 | +5.8% |
| Recurring financial charges | 65 | €5,018 | €5,307 | +€290 | +5.8% |
| Profit (loss) for the period before taxes | 9903 | €2,632 | -€627 | -€3,258 | |
| Income taxes | 67/77 | €1,678 | €1,749 | +€71 | +4.2% |
| Profit (loss) for the period | 9904 | €954 | -€2,376 | -€3,330 | |
| Profit (loss) for the period to be appropriated | 9905 | €954 | -€2,376 | -€3,330 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.