B-HEALTHY: 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.
B-HEALTHY
Largest movements
- Cash +€22,791
up €22,791 (+20.5%), from €111,042 to €133,833
mainly Net result for the year (+€92,590) and Depreciation (+€1,389)
- Deferred charges and accrued income +€13,224
up €13,224 (+9.7%), from €135,747 to €148,971
- Reserves +€36,766
up €36,766 (+14.6%), from €252,350 to €289,116
of which Distributable reserves: +€36,766
- Gross operating margin -€16,591
down €16,591 (-10.9%), from €152,686 to €136,095
- Taxes -€6,016
down €6,016 (-13.6%), from €44,320 to €38,304
- Other operating charges +€3,614
up €3,614 (+917%), from €394 to €4,008
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 | €272,384 | €308,412 | +€36,028 | +13.2% |
| Fixed assets | 21/28 | €10,678 | €9,289 | -€1,389 | -13.0% |
| Tangible fixed assets | 22/27 | €10,603 | €9,214 | -€1,389 | -13.1% |
| Land and buildings | 22 | €10,011 | €9,104 | -€908 | -9.1% |
| Furniture and vehicles | 24 | €591 | €110 | -€481 | -81.4% |
| Financial fixed assets | 28 | €75 | €75 | = | 0.0% |
| Current assets | 29/58 | €261,706 | €299,123 | +€37,416 | +14.3% |
| Amounts receivable within one year | 40/41 | €14,917 | €16,318 | +€1,401 | +9.4% |
| Other amounts receivable | 41 | €14,917 | €16,318 | +€1,401 | +9.4% |
| Cash at bank and in hand | 54/58 | €111,042 | €133,833 | +€22,791 | +20.5% |
| Deferred charges and accrued income | 490/1 | €135,747 | €148,971 | +€13,224 | +9.7% |
| Total equity and liabilities | 10/49 | €272,384 | €308,412 | +€36,028 | +13.2% |
| Equity | 10/15 | €270,950 | €307,716 | +€36,766 | +13.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €252,350 | €289,116 | +€36,766 | +14.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €250,490 | €287,256 | +€36,766 | +14.7% |
| Amounts payable | 17/49 | €1,433 | €696 | -€738 | -51.5% |
| Amounts payable within one year | 42/48 | €1,433 | €696 | -€738 | -51.5% |
| Trade debts | 44 | €1,433 | €41 | -€1,393 | -97.2% |
| Suppliers | 440/4 | €1,433 | €41 | -€1,393 | -97.2% |
| Taxes, remuneration and social security | 45 | - | €655 | +€655 | |
| Taxes | 450/3 | - | €655 | +€655 | |
| Non-recurring operating income | 76A | - | €4,000 | +€4,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,389 | €1,389 | = | 0.0% |
| Other operating charges | 640/8 | €394 | €4,008 | +€3,614 | +917% |
| Gross operating margin | 9900 | €152,686 | €136,095 | -€16,591 | -10.9% |
| Operating profit (loss) | 9901 | €150,904 | €130,699 | -€20,205 | -13.4% |
| Financial income | 75/76B | €431 | €497 | +€66 | +15.3% |
| Recurring financial income | 75 | €431 | €497 | +€66 | +15.3% |
| Financial charges | 65/66B | €162 | €302 | +€140 | +86.5% |
| Recurring financial charges | 65 | €162 | €302 | +€140 | +86.5% |
| Profit (loss) for the period before taxes | 9903 | €151,173 | €130,894 | -€20,279 | -13.4% |
| Income taxes | 67/77 | €44,320 | €38,304 | -€6,016 | -13.6% |
| Profit (loss) for the period | 9904 | €106,853 | €92,590 | -€14,264 | -13.3% |
| Profit (loss) for the period to be appropriated | 9905 | €106,853 | €92,590 | -€14,264 | -13.3% |
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 14 October 2026 via checked.be.