Ô BinÔme: what changed
Two fiscal 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.
Ô BinÔme
Largest movements
- Cash +€8,532
up €8,532 (+180.5%), from €4,726 to €13,258
mainly Net result for the year (+€6,438) and Depreciation (+€5,000)
- Tangible fixed assets -€5,000
down €5,000 (-20.7%), from €24,167 to €19,167
- Debts after one year -€6,500
down €6,500 (-23.2%), from €28,054 to €21,555
- Profit (loss) carried forward +€6,438
up €6,438, from -€5,038 to €1,399
- Tax, wage and social debts +€1,882
up €1,882 (+438.2%), from €429 to €2,311
- Trade debts +€1,232
up €1,232 (+176.7%), from €697 to €1,929
- Current portion of long-term debt +€506
up €506 (+8.4%), from €5,993 to €6,500
- Gross operating margin +€18,549
up €18,549, from -€2,599 to €15,951
- Depreciation +€4,167
up €4,167 (+500.0%), from €833 to €5,000
- Financial charges +€1,810
up €1,810 (+228.6%), from €792 to €2,602
- Other operating charges +€577
up €577 (+70.9%), from €815 to €1,392
- Taxes +€526
new in 2025: €526
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.
Cash bridge derived
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 | €33,386 | €36,944 | +€3,558 | +10.7% |
| Fixed assets | 21/28 | €26,007 | €21,007 | -€5,000 | -19.2% |
| Tangible fixed assets | 22/27 | €24,167 | €19,167 | -€5,000 | -20.7% |
| Furniture and vehicles | 24 | €24,167 | €19,167 | -€5,000 | -20.7% |
| Financial fixed assets | 28 | €1,840 | €1,840 | = | 0.0% |
| Current assets | 29/58 | €7,379 | €15,938 | +€8,558 | +116.0% |
| Stocks and contracts in progress | 3 | €1,000 | €1,000 | = | 0.0% |
| Stocks | 30/36 | €1,000 | €1,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €733 | €760 | +€27 | +3.7% |
| Trade receivables | 40 | €733 | €760 | +€27 | +3.7% |
| Cash at bank and in hand | 54/58 | €4,726 | €13,258 | +€8,532 | +180.5% |
| Deferred charges and accrued income | 490/1 | €920 | €920 | = | 0.0% |
| Total equity and liabilities | 10/49 | €33,386 | €36,944 | +€3,558 | +10.7% |
| Equity | 10/15 | -€2,038 | €4,399 | +€6,438 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,038 | €1,399 | +€6,438 | |
| Amounts payable | 17/49 | €35,424 | €32,545 | -€2,879 | -8.1% |
| Amounts payable after more than one year | 17 | €28,054 | €21,555 | -€6,500 | -23.2% |
| Financial debts | 170/4 | €28,054 | €21,555 | -€6,500 | -23.2% |
| Amounts payable within one year | 42/48 | €7,370 | €10,990 | +€3,620 | +49.1% |
| Current portion of amounts payable after more than one year | 42 | €5,993 | €6,500 | +€506 | +8.4% |
| Trade debts | 44 | €697 | €1,929 | +€1,232 | +176.7% |
| Suppliers | 440/4 | €697 | €1,929 | +€1,232 | +176.7% |
| Taxes, remuneration and social security | 45 | €429 | €2,311 | +€1,882 | +438.2% |
| Taxes | 450/3 | €429 | €2,311 | +€1,882 | +438.2% |
| Other amounts payable | 47/48 | €250 | €250 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €833 | €5,000 | +€4,167 | +500.0% |
| Other operating charges | 640/8 | €815 | €1,392 | +€577 | +70.9% |
| Gross operating margin | 9900 | -€2,599 | €15,951 | +€18,549 | |
| Operating profit (loss) | 9901 | -€4,247 | €9,558 | +€13,805 | |
| Financial income | 75/76B | - | €6 | +€6 | |
| Recurring financial income | 75 | - | €6 | +€6 | |
| Financial charges | 65/66B | €792 | €2,602 | +€1,810 | +228.6% |
| Recurring financial charges | 65 | €792 | €2,602 | +€1,810 | +228.6% |
| Profit (loss) for the period before taxes | 9903 | -€5,038 | €6,963 | +€12,001 | |
| Income taxes | 67/77 | - | €526 | +€526 | |
| Profit (loss) for the period | 9904 | -€5,038 | €6,438 | +€11,476 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,038 | €6,438 | +€11,476 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.