BCare Management: 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.
BCare Management
Largest movements
- Tangible fixed assets +€361,767
up €361,767 (+57,676%), from €627 to €362,394
of which Land and buildings: +€338,871
- Cash -€42,791
down €42,791 (-69.1%), from €61,969 to €19,178
mainly Investment in fixed assets (net) (-€364,116) and Contributions, distributions and other (-€70,960)
- Receivables within one year -€23,916
down €23,916 (-51.4%), from €46,518 to €22,602
of which Trade receivables: -€36,025
- Deferred charges and accrued income +€10,186
up €10,186 (+330%), from €3,083 to €13,269
- Debts after one year +€253,797
new in 2025: €253,797
- Other debts +€36,447
up €36,447 (+58.7%), from €62,128 to €98,574
- Current portion of long-term debt +€24,219
new in 2025: €24,219
- Reserves -€8,685
down €8,685 (-24.7%), from €35,152 to €26,468
- Tax, wage and social debts -€6,064
down €6,064 (-97.0%), from €6,253 to €189
- Other operating charges +€45,871
up €45,871 (+4,808%), from €954 to €46,825
- Taxes -€13,427
down €13,427 (-41.9%), from €32,042 to €18,615
- Gross operating margin +€4,437
up €4,437 (+3.4%), from €129,948 to €134,385
- Financial charges +€3,195
up €3,195 (+327%), from €976 to €4,171
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 | €118,046 | €423,142 | +€305,096 | +258% |
| Fixed assets | 21/28 | €6,477 | €368,094 | +€361,617 | +5,583% |
| Tangible fixed assets | 22/27 | €627 | €362,394 | +€361,767 | +57,676% |
| Land and buildings | 22 | - | €338,871 | +€338,871 | |
| Furniture and vehicles | 24 | €378 | €23,523 | +€23,145 | +6,130% |
| Other tangible fixed assets | 26 | €250 | €0 | -€250 | -100% |
| Financial fixed assets | 28 | €5,850 | €5,700 | -€150 | -2.6% |
| Current assets | 29/58 | €111,569 | €55,048 | -€56,521 | -50.7% |
| Amounts receivable within one year | 40/41 | €46,518 | €22,602 | -€23,916 | -51.4% |
| Trade receivables | 40 | €39,451 | €3,425 | -€36,025 | -91.3% |
| Other amounts receivable | 41 | €7,067 | €19,176 | +€12,109 | +171% |
| Cash at bank and in hand | 54/58 | €61,969 | €19,178 | -€42,791 | -69.1% |
| Deferred charges and accrued income | 490/1 | €3,083 | €13,269 | +€10,186 | +330% |
| Total equity and liabilities | 10/49 | €118,046 | €423,142 | +€305,096 | +258% |
| Equity | 10/15 | €36,152 | €27,468 | -€8,685 | -24.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €35,152 | €26,468 | -€8,685 | -24.7% |
| Distributable reserves | 133 | €35,152 | €26,468 | -€8,685 | -24.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €81,894 | €395,674 | +€313,781 | +383% |
| Amounts payable after more than one year | 17 | - | €253,797 | +€253,797 | |
| Financial debts | 170/4 | - | €253,797 | +€253,797 | |
| Amounts payable within one year | 42/48 | €81,894 | €141,877 | +€59,983 | +73.2% |
| Current portion of amounts payable after more than one year | 42 | - | €24,219 | +€24,219 | |
| Financial debts | 43 | €5,041 | €7,063 | +€2,023 | +40.1% |
| Credit institutions | 430/8 | €5,041 | €7,063 | +€2,023 | +40.1% |
| Trade debts | 44 | €8,472 | €11,831 | +€3,359 | +39.6% |
| Suppliers | 440/4 | €8,472 | €11,831 | +€3,359 | +39.6% |
| Taxes, remuneration and social security | 45 | €6,253 | €189 | -€6,064 | -97.0% |
| Taxes | 450/3 | €6,253 | €189 | -€6,064 | -97.0% |
| Other amounts payable | 47/48 | €62,128 | €98,574 | +€36,447 | +58.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,261 | €2,499 | +€1,238 | +98.2% |
| Other operating charges | 640/8 | €954 | €46,825 | +€45,871 | +4,808% |
| Gross operating margin | 9900 | €129,948 | €134,385 | +€4,437 | +3.4% |
| Operating profit (loss) | 9901 | €127,733 | €85,061 | -€42,672 | -33.4% |
| Financial income | 75/76B | - | €0 | = | |
| Recurring financial income | 75 | - | €0 | = | |
| Financial charges | 65/66B | €976 | €4,171 | +€3,195 | +327% |
| Recurring financial charges | 65 | €976 | €4,171 | +€3,195 | +327% |
| Profit (loss) for the period before taxes | 9903 | €126,757 | €80,890 | -€45,867 | -36.2% |
| Income taxes | 67/77 | €32,042 | €18,615 | -€13,427 | -41.9% |
| Profit (loss) for the period | 9904 | €94,716 | €62,275 | -€32,441 | -34.3% |
| Profit (loss) for the period to be appropriated | 9905 | €94,716 | €62,275 | -€32,441 | -34.3% |
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 24 October 2026 via checked.be.