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B-Cured: 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.

What changed

B-Cured

BE 0797.254.480
NACE 96.230, Day spas, saunas and steam baths
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€1,462
2024 · €291+€1,171
Equity
€5,995
2024 · €4,532+€1,462
Cash
€11,701
2024 · €10,453+€1,249
Balance sheet total
€168,738
2024 · €184,976-€16,238

Largest movements

2024 to 2025
Assets
  • Tangible fixed assets -€14,332

    down €14,332 (-8.5%), from €169,492 to €155,160

    of which Furniture and vehicles: -€8,327

  • Deferred charges and accrued income -€3,500

    no longer reported in 2025 (was €3,500)

Equity and liabilities
  • Debts after one year -€15,362

    down €15,362 (-10.0%), from €153,063 to €137,701

    of which Financial debts: -€13,369

  • Tax, wage and social debts +€3,693

    up €3,693 (+196.4%), from €1,880 to €5,573

  • Trade debts -€3,602

    no longer reported in 2025 (was €3,602)

  • Other debts -€2,974

    down €2,974 (-47.7%), from €6,232 to €3,258

Income statement
  • Gross operating margin +€1,563

    up €1,563 (+6.4%), from €24,341 to €25,904

  • Other operating charges +€1,187

    up €1,187 (+62.3%), from €1,907 to €3,094

  • Financial charges -€737

    down €737 (-11.0%), from €6,679 to €5,941

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €291
Gross operating margin +€1,563
Other operating charges -€1,187
Financial income -€41
Financial charges +€737
Taxes +€99
Result 2025 €1,462

Cash bridge derived

cash 2024 to 2025

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.

From operations +€16,066
Investment €0
Financing -€14,818
Cash 2024 €10,453
Net result for the year +€1,462
Depreciation +€14,332
Receivables within one year -€345
Deferred charges and accrued income +€3,500
Trade debts -€3,602
Tax, wage and social debts +€3,693
Other debts -€2,974
Debts after one year -€15,362
Current portion of long-term debt +€543
Short-term financial debts +€1
Cash 2025 €11,701
Every line side by side 42 lines
Line Code 2024 2025 Change %
Total assets 20/58 €184,976 €168,738 -€16,238 -8.8%
Fixed assets 21/28 €169,492 €155,160 -€14,332 -8.5%
Tangible fixed assets 22/27 €169,492 €155,160 -€14,332 -8.5%
Land and buildings 22 €147,868 €141,863 -€6,004 -4.1%
Furniture and vehicles 24 €21,624 €13,297 -€8,327 -38.5%
Current assets 29/58 €15,484 €13,577 -€1,907 -12.3%
Amounts receivable within one year 40/41 €1,532 €1,876 +€345 +22.5%
Trade receivables 40 €232 €476 +€245 +105.5%
Other amounts receivable 41 €1,300 €1,400 +€100 +7.7%
Cash at bank and in hand 54/58 €10,453 €11,701 +€1,249 +11.9%
Deferred charges and accrued income 490/1 €3,500 - -€3,500
Total equity and liabilities 10/49 €184,976 €168,738 -€16,238 -8.8%
Equity 10/15 €4,532 €5,995 +€1,462 +32.3%
Contributions 10/11 €1,800 €1,800 = 0.0%
Reserves 13 €2,500 €4,000 +€1,500 +60.0%
Distributable reserves 133 €2,500 €4,000 +€1,500 +60.0%
Profit (loss) carried forward 14 €232 €195 -€38 -16.3%
Amounts payable 17/49 €180,444 €162,743 -€17,701 -9.8%
Amounts payable after more than one year 17 €153,063 €137,701 -€15,362 -10.0%
Financial debts 170/4 €122,622 €109,253 -€13,369 -10.9%
Other amounts payable 178/9 €30,440 €28,448 -€1,993 -6.5%
Amounts payable within one year 42/48 €27,381 €25,042 -€2,339 -8.5%
Current portion of amounts payable after more than one year 42 €14,818 €15,362 +€543 +3.7%
Financial debts 43 €849 €849 +€1 +0.1%
Credit institutions 430/8 €849 €849 +€1 +0.1%
Trade debts 44 €3,602 - -€3,602
Suppliers 440/4 €3,602 - -€3,602
Taxes, remuneration and social security 45 €1,880 €5,573 +€3,693 +196.4%
Taxes 450/3 €1,880 €5,573 +€3,693 +196.4%
Other amounts payable 47/48 €6,232 €3,258 -€2,974 -47.7%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €14,332 €14,332 = 0.0%
Other operating charges 640/8 €1,907 €3,094 +€1,187 +62.3%
Gross operating margin 9900 €24,341 €25,904 +€1,563 +6.4%
Operating profit (loss) 9901 €8,102 €8,478 +€376 +4.6%
Financial income 75/76B €69 €28 -€41 -59.7%
Recurring financial income 75 €69 €28 -€41 -59.7%
Financial charges 65/66B €6,679 €5,941 -€737 -11.0%
Recurring financial charges 65 €6,679 €5,941 -€737 -11.0%
Profit (loss) for the period before taxes 9903 €1,493 €2,565 +€1,072 +71.8%
Income taxes 67/77 €1,202 €1,103 -€99 -8.3%
Profit (loss) for the period 9904 €291 €1,462 +€1,171 +402.8%
Profit (loss) for the period to be appropriated 9905 €291 €1,462 +€1,171 +402.8%

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 28 September 2026 via checked.be.