HEALTHY - 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.
HEALTHY - BINCHE
Largest movements
- Tangible fixed assets -€8,656
down €8,656 (-5.7%), from €151,672 to €143,016
- Stocks and contracts -€3,185
down €3,185 (-60.0%), from €5,308 to €2,123
- Cash -€2,397
down €2,397 (-44.3%), from €5,407 to €3,010
mainly Debts after one year (-€16,467) and Trade debts (-€6,226)
- Debts after one year -€16,467
down €16,467 (-16.1%), from €102,520 to €86,053
- Trade debts -€6,226
down €6,226 (-41.9%), from €14,877 to €8,651
- Tax, wage and social debts +€2,705
up €2,705 (+283%), from €955 to €3,660
of which Taxes: +€1,464
- Gross operating margin +€2,062
up €2,062 (+12.0%), from €17,258 to €19,321
- Depreciation -€965
down €965 (-8.6%), from €11,193 to €10,228
- Financial charges +€858
up €858 (+23.6%), from €3,639 to €4,497
- Taxes +€728
up €728 (+149%), from €488 to €1,216
- Other operating charges +€412
up €412 (+26.2%), from €1,573 to €1,984
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 | €165,704 | €148,953 | -€16,750 | -10.1% |
| Formation expenses | 20 | €1,388 | €0 | -€1,388 | -100% |
| Fixed assets | 21/28 | €151,856 | €143,016 | -€8,840 | -5.8% |
| Intangible fixed assets | 21 | €183 | €0 | -€183 | -100% |
| Tangible fixed assets | 22/27 | €151,672 | €143,016 | -€8,656 | -5.7% |
| Land and buildings | 22 | €134,259 | €130,005 | -€4,254 | -3.2% |
| Plant, machinery and equipment | 23 | €1,749 | €654 | -€1,095 | -62.6% |
| Furniture and vehicles | 24 | €878 | €17 | -€861 | -98.0% |
| Other tangible fixed assets | 26 | €14,787 | €12,340 | -€2,447 | -16.5% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €12,459 | €5,937 | -€6,522 | -52.3% |
| Stocks and contracts in progress | 3 | €5,308 | €2,123 | -€3,185 | -60.0% |
| Stocks | 30/36 | €5,308 | €2,123 | -€3,185 | -60.0% |
| Amounts receivable within one year | 40/41 | €643 | €172 | -€471 | -73.2% |
| Trade receivables | 40 | €0 | €172 | +€172 | |
| Other amounts receivable | 41 | €643 | €0 | -€643 | -100% |
| Cash at bank and in hand | 54/58 | €5,407 | €3,010 | -€2,397 | -44.3% |
| Deferred charges and accrued income | 490/1 | €1,100 | €632 | -€469 | -42.6% |
| Total equity and liabilities | 10/49 | €165,704 | €148,953 | -€16,750 | -10.1% |
| Equity | 10/15 | €21,442 | €22,837 | +€1,395 | +6.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €11,000 | €11,000 | = | 0.0% |
| Distributable reserves | 133 | €11,000 | €11,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €442 | €1,837 | +€1,395 | +315% |
| Amounts payable | 17/49 | €144,261 | €126,116 | -€18,145 | -12.6% |
| Amounts payable after more than one year | 17 | €102,520 | €86,053 | -€16,467 | -16.1% |
| Financial debts | 170/4 | €102,520 | €86,053 | -€16,467 | -16.1% |
| Amounts payable within one year | 42/48 | €41,741 | €40,063 | -€1,678 | -4.0% |
| Current portion of amounts payable after more than one year | 42 | €16,059 | €16,467 | +€408 | +2.5% |
| Trade debts | 44 | €14,877 | €8,651 | -€6,226 | -41.9% |
| Suppliers | 440/4 | €14,877 | €8,651 | -€6,226 | -41.9% |
| Taxes, remuneration and social security | 45 | €955 | €3,660 | +€2,705 | +283% |
| Taxes | 450/3 | €955 | €2,420 | +€1,464 | +153% |
| Remuneration and social security | 454/9 | €0 | €1,240 | +€1,240 | |
| Other amounts payable | 47/48 | €9,850 | €11,285 | +€1,435 | +14.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,193 | €10,228 | -€965 | -8.6% |
| Other operating charges | 640/8 | €1,573 | €1,984 | +€412 | +26.2% |
| Gross operating margin | 9900 | €17,258 | €19,321 | +€2,062 | +12.0% |
| Operating profit (loss) | 9901 | €4,493 | €7,108 | +€2,615 | +58.2% |
| Financial charges | 65/66B | €3,639 | €4,497 | +€858 | +23.6% |
| Recurring financial charges | 65 | €3,639 | €4,497 | +€858 | +23.6% |
| Profit (loss) for the period before taxes | 9903 | €853 | €2,611 | +€1,757 | +206% |
| Income taxes | 67/77 | €488 | €1,216 | +€728 | +149% |
| Profit (loss) for the period | 9904 | €365 | €1,395 | +€1,029 | +282% |
| Profit (loss) for the period to be appropriated | 9905 | €365 | €1,395 | +€1,029 | +282% |
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 27 October 2026 via checked.be.