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How would you call changes in the source code that, by their nature, are never supposed to change the bin output? For instance, formatting or commenting.

+1  A: 

This, to me, is a very simple example of Refactoring.

Code refactoring is the process of changing a computer program's source code without modifying its external functional behavior in order to improve some of the nonfunctional attributes of the software.

Péter Török
Not really. In my book, refactoring means not just reformatting, but rewriting code to make it cleaner, better encapsulated etc.; and this changes the bin output.
Tim Pietzcker
In my book, refactoring includes reformatting as well as rewriting code in other ways.
S.Lott
@Tim, @S.Lott: Of course there is much more to Refactoring than simply reformatting the code. I rephrased my answer to clarify it. I don't think that in order for a code change to be refactoring, it __must__ change the binary output.
Péter Török
Actually, I explicitly do not mean refactoring. I'm talking about the kinds of changes that are __never__ supposed to change the bin output, and refactoring often does change the output. The question was quite unclear, sorry, edited to make it clearer.
mafutrct
@mafutrct, I would still call it refactoring - provided you are actually formatting or commenting the code in order to make it cleaner and more readable :-) If this is not the case, how about _obfuscation_ ? ;-)
Péter Török
@Péter: No, refactoring is definitely not what I was referring to, as it often involves actual code changes. Obfuscation also does not include, for instance, improving code comments, so that's something different as well, as I understand it.
mafutrct
@mafutrct, I almost always start refactoring a piece of legacy code by reformatting it and/or fixing Javadoc/code comments. Then of course, typically I would go on doing structural/design changes if I have time and energy for it. But sometimes I don't, or I prefer focusing on my core task, so I leave it like that for the time being. So, for me, it's all part of the same process. I understand if it feels different for you, but I don't have any better/alternative name for it.
Péter Török