PEF 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.
PEF Binche
Largest movements
- Cash +€48,862
up €48,862 (+22.9%), from €213,288 to €262,150
mainly Tax, wage and social debts (+€63,061) and Net result for the year (+€39,816)
- Receivables within one year +€11,824
up €11,824 (+125%), from €9,486 to €21,310
of which Trade receivables: +€9,123
- Deferred charges and accrued income +€7,214
up €7,214 (+6.0%), from €120,182 to €127,397
- Tax, wage and social debts +€63,061
up €63,061 (+23.9%), from €264,283 to €327,344
of which Remuneration and social security: +€62,281
- Other debts +€4,655
up €4,655 (+12.8%), from €36,331 to €40,985
- Gross operating margin +€280,755
up €280,755 (+12.6%), from €2.2m to €2.5m
- Staff costs +€275,702
up €275,702 (+12.7%), from €2.2m to €2.4m
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 | €355,810 | €423,800 | +€67,990 | +19.1% |
| Fixed assets | 21/28 | €12,854 | €12,944 | +€90 | +0.7% |
| Intangible fixed assets | 21 | €911 | €394 | -€517 | -56.8% |
| Tangible fixed assets | 22/27 | €10,845 | €11,451 | +€607 | +5.6% |
| Furniture and vehicles | 24 | €287 | €2,970 | +€2,683 | +935% |
| Other tangible fixed assets | 26 | €10,558 | €8,482 | -€2,076 | -19.7% |
| Financial fixed assets | 28 | €1,098 | €1,098 | = | 0.0% |
| Current assets | 29/58 | €342,956 | €410,856 | +€67,900 | +19.8% |
| Amounts receivable within one year | 40/41 | €9,486 | €21,310 | +€11,824 | +125% |
| Trade receivables | 40 | €711 | €9,834 | +€9,123 | +1,283% |
| Other amounts receivable | 41 | €8,775 | €11,476 | +€2,701 | +30.8% |
| Cash at bank and in hand | 54/58 | €213,288 | €262,150 | +€48,862 | +22.9% |
| Deferred charges and accrued income | 490/1 | €120,182 | €127,397 | +€7,214 | +6.0% |
| Total equity and liabilities | 10/49 | €355,810 | €423,800 | +€67,990 | +19.1% |
| Equity | 10/15 | €14,260 | €14,260 | = | 0.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €341,550 | €409,540 | +€67,990 | +19.9% |
| Amounts payable within one year | 42/48 | €335,751 | €405,292 | +€69,541 | +20.7% |
| Financial debts | 43 | €16,928 | €20,212 | +€3,283 | +19.4% |
| Credit institutions | 430/8 | €16,928 | €20,212 | +€3,283 | +19.4% |
| Trade debts | 44 | €18,209 | €16,751 | -€1,459 | -8.0% |
| Suppliers | 440/4 | €18,209 | €16,751 | -€1,459 | -8.0% |
| Taxes, remuneration and social security | 45 | €264,283 | €327,344 | +€63,061 | +23.9% |
| Taxes | 450/3 | €769 | €1,549 | +€780 | +102% |
| Remuneration and social security | 454/9 | €263,515 | €325,796 | +€62,281 | +23.6% |
| Other amounts payable | 47/48 | €36,331 | €40,985 | +€4,655 | +12.8% |
| Accrued charges and deferred income | 492/3 | €5,798 | €4,248 | -€1,551 | -26.7% |
| Remuneration, social security and pensions | 62 | €2,167,018 | €2,442,721 | +€275,702 | +12.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,965 | €7,857 | -€108 | -1.4% |
| Other operating charges | 640/8 | €1,464 | €1,948 | +€483 | +33.0% |
| Gross operating margin | 9900 | €2,233,613 | €2,514,368 | +€280,755 | +12.6% |
| Operating profit (loss) | 9901 | €57,165 | €61,842 | +€4,677 | +8.2% |
| Financial income | 75/76B | €518 | €1,103 | +€584 | +113% |
| Recurring financial income | 75 | €518 | €1,103 | +€584 | +113% |
| Financial charges | 65/66B | €1,961 | €1,364 | -€598 | -30.5% |
| Recurring financial charges | 65 | €1,961 | €1,364 | -€598 | -30.5% |
| Profit (loss) for the period before taxes | 9903 | €55,722 | €61,581 | +€5,859 | +10.5% |
| Income taxes | 67/77 | €21,381 | €21,765 | +€385 | +1.8% |
| Profit (loss) for the period | 9904 | €34,342 | €39,816 | +€5,474 | +15.9% |
| Profit (loss) for the period to be appropriated | 9905 | €34,342 | €39,816 | +€5,474 | +15.9% |
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 28 October 2026 via checked.be.