BCARE: 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.
BCARE
Largest movements
- Receivables within one year -€7,186
down €7,186 (-98.4%), from €7,304 to €118
of which Other amounts receivable: -€7,008
- Receivables after one year -€6,797
down €6,797 (-21.5%), from €31,560 to €24,763
- Deferred charges and accrued income -€1,594
down €1,594 (-68.0%), from €2,345 to €751
- Tangible fixed assets -€1,156
down €1,156 (-8.9%), from €12,957 to €11,801
of which Other tangible fixed assets: -€1,460
- Cash +€848
up €848 (+6.6%), from €12,930 to €13,779
mainly Receivables within one year (+€7,186) and Receivables after one year (+€6,797)
- Reserves -€15,116
down €15,116 (-27.2%), from €55,583 to €40,468
of which Distributable reserves: -€15,116
- Trade debts -€1,679
down €1,679 (-61.3%), from €2,739 to €1,060
- Accrued charges and deferred income +€1,117
up €1,117 (+332.6%), from €336 to €1,453
- Gross operating margin +€16,087
up €16,087, from -€7,916 to €8,171
- Financial charges +€2,017
up €2,017 (+250.6%), from €805 to €2,822
- Depreciation +€814
up €814 (+19.4%), from €4,187 to €5,001
- Financial income +€780
up €780 (+63.3%), from €1,232 to €2,013
- Other operating charges +€233
up €233 (+41.1%), from €567 to €800
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.
Cash bridge derived
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 | €67,096 | €51,805 | -€15,291 | -22.8% |
| Fixed assets | 21/28 | €12,957 | €12,394 | -€563 | -4.3% |
| Intangible fixed assets | 21 | - | €593 | +€593 | |
| Tangible fixed assets | 22/27 | €12,957 | €11,801 | -€1,156 | -8.9% |
| Plant, machinery and equipment | 23 | €1,536 | €2,610 | +€1,074 | +69.9% |
| Furniture and vehicles | 24 | €2,550 | €1,780 | -€770 | -30.2% |
| Other tangible fixed assets | 26 | €8,871 | €7,411 | -€1,460 | -16.5% |
| Current assets | 29/58 | €54,139 | €39,411 | -€14,729 | -27.2% |
| Amounts receivable after more than one year | 29 | €31,560 | €24,763 | -€6,797 | -21.5% |
| Other amounts receivable | 291 | €31,560 | €24,763 | -€6,797 | -21.5% |
| Amounts receivable within one year | 40/41 | €7,304 | €118 | -€7,186 | -98.4% |
| Trade receivables | 40 | €296 | €118 | -€178 | -60.1% |
| Other amounts receivable | 41 | €7,008 | €0 | -€7,008 | -100.0% |
| Cash at bank and in hand | 54/58 | €12,930 | €13,779 | +€848 | +6.6% |
| Deferred charges and accrued income | 490/1 | €2,345 | €751 | -€1,594 | -68.0% |
| Total equity and liabilities | 10/49 | €67,096 | €51,805 | -€15,291 | -22.8% |
| Equity | 10/15 | €62,083 | €46,968 | -€15,116 | -24.3% |
| Contributions | 10/11 | €6,500 | €6,500 | = | 0.0% |
| Reserves | 13 | €55,583 | €40,468 | -€15,116 | -27.2% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €6,816 | €6,816 | = | 0.0% |
| Distributable reserves | 133 | €48,768 | €33,652 | -€15,116 | -31.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €5,013 | €4,837 | -€176 | -3.5% |
| Amounts payable within one year | 42/48 | €4,677 | €3,384 | -€1,293 | -27.7% |
| Trade debts | 44 | €2,739 | €1,060 | -€1,679 | -61.3% |
| Suppliers | 440/4 | €2,739 | €1,060 | -€1,679 | -61.3% |
| Taxes, remuneration and social security | 45 | €1,938 | €1,989 | +€50 | +2.6% |
| Taxes | 450/3 | €164 | €196 | +€32 | +19.8% |
| Remuneration and social security | 454/9 | €1,775 | €1,793 | +€18 | +1.0% |
| Other amounts payable | 47/48 | - | €335 | +€335 | |
| Accrued charges and deferred income | 492/3 | €336 | €1,453 | +€1,117 | +332.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,187 | €5,001 | +€814 | +19.4% |
| Other operating charges | 640/8 | €567 | €800 | +€233 | +41.1% |
| Gross operating margin | 9900 | -€7,916 | €8,171 | +€16,087 | |
| Operating profit (loss) | 9901 | -€12,671 | €2,369 | +€15,040 | |
| Financial income | 75/76B | €1,232 | €2,013 | +€780 | +63.3% |
| Recurring financial income | 75 | €1,232 | €2,013 | +€780 | +63.3% |
| Financial charges | 65/66B | €805 | €2,822 | +€2,017 | +250.6% |
| Recurring financial charges | 65 | €805 | €2,822 | +€2,017 | +250.6% |
| Profit (loss) for the period before taxes | 9903 | -€12,243 | €1,560 | +€13,804 | |
| Income taxes | 67/77 | €183 | €207 | +€24 | +12.9% |
| Profit (loss) for the period | 9904 | -€12,427 | €1,353 | +€13,780 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,427 | €1,353 | +€13,780 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.