B.CareMark: 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.
B.CareMark
Largest movements
- Receivables within one year +€19,631
up €19,631 (+5326.2%), from €369 to €20,000
- Deferred charges and accrued income -€2,889
no longer reported in 2024 (was €2,889)
- Tangible fixed assets -€874
down €874 (-30.6%), from €2,859 to €1,985
of which Land and buildings: -€856
- Cash -€831
down €831 (-98.6%), from €843 to €12
mainly Receivables within one year (-€19,631) and Net result for the year (-€16,482)
- Trade debts +€17,908
up €17,908 (+461.8%), from €3,878 to €21,786
- Profit (loss) carried forward -€16,482
down €16,482 (-42.5%), from -€38,754 to -€55,235
- Other debts +€10,935
up €10,935 (+314.4%), from €3,478 to €14,414
- Tax, wage and social debts +€2,676
up €2,676 (+1295.3%), from €207 to €2,882
of which Remuneration and social security: +€2,500
- Gross operating margin +€6,427
up €6,427 (+34.8%), from -€18,449 to -€12,022
- Financial charges -€703
down €703 (-37.6%), from €1,870 to €1,167
of which Non-recurring financial charges: -€569
- Other operating charges +€282
up €282 (+28.5%), from €990 to €1,273
- Depreciation +€263
up €263 (+15.5%), from €1,700 to €1,963
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,960 | €21,997 | +€15,037 | +216.1% |
| Fixed assets | 21/28 | €2,859 | €1,985 | -€874 | -30.6% |
| Tangible fixed assets | 22/27 | €2,859 | €1,985 | -€874 | -30.6% |
| Land and buildings | 22 | €1,568 | €713 | -€856 | -54.5% |
| Plant, machinery and equipment | 23 | €1,291 | €1,272 | -€19 | -1.5% |
| Current assets | 29/58 | €4,100 | €20,012 | +€15,912 | +388.1% |
| Amounts receivable within one year | 40/41 | €369 | €20,000 | +€19,631 | +5326.2% |
| Trade receivables | 40 | €369 | €20,000 | +€19,631 | +5326.2% |
| Cash at bank and in hand | 54/58 | €843 | €12 | -€831 | -98.6% |
| Deferred charges and accrued income | 490/1 | €2,889 | - | -€2,889 | |
| Total equity and liabilities | 10/49 | €6,960 | €21,997 | +€15,037 | +216.1% |
| Equity | 10/15 | -€603 | -€17,085 | -€16,482 | -2731.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €36,150 | €36,150 | = | 0.0% |
| Distributable reserves | 133 | €36,150 | €36,150 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€38,754 | -€55,235 | -€16,482 | -42.5% |
| Amounts payable | 17/49 | €7,563 | €39,082 | +€31,519 | +416.8% |
| Amounts payable within one year | 42/48 | €7,563 | €39,082 | +€31,519 | +416.8% |
| Trade debts | 44 | €3,878 | €21,786 | +€17,908 | +461.8% |
| Suppliers | 440/4 | €3,878 | €21,786 | +€17,908 | +461.8% |
| Taxes, remuneration and social security | 45 | €207 | €2,882 | +€2,676 | +1295.3% |
| Taxes | 450/3 | €207 | €382 | +€176 | +85.1% |
| Remuneration and social security | 454/9 | - | €2,500 | +€2,500 | |
| Other amounts payable | 47/48 | €3,478 | €14,414 | +€10,935 | +314.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,700 | €1,963 | +€263 | +15.5% |
| Other operating charges | 640/8 | €990 | €1,273 | +€282 | +28.5% |
| Gross operating margin | 9900 | -€18,449 | -€12,022 | +€6,427 | +34.8% |
| Operating profit (loss) | 9901 | -€21,140 | -€15,258 | +€5,882 | +27.8% |
| Financial income | 75/76B | €271 | €120 | -€151 | -55.7% |
| Recurring financial income | 75 | €271 | €120 | -€151 | -55.7% |
| Financial charges | 65/66B | €1,870 | €1,167 | -€703 | -37.6% |
| Recurring financial charges | 65 | €1,301 | €1,167 | -€134 | -10.3% |
| Non-recurring financial charges | 66B | €569 | - | -€569 | |
| Profit (loss) for the period before taxes | 9903 | -€22,740 | -€16,306 | +€6,434 | +28.3% |
| Income taxes | 67/77 | €207 | €176 | -€31 | -14.9% |
| Profit (loss) for the period | 9904 | -€22,947 | -€16,482 | +€6,465 | +28.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€22,947 | -€16,482 | +€6,465 | +28.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.