BE CARE: 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.
BE CARE
Largest movements
- Tangible fixed assets -€5,618
down €5,618 (-100%), from €5,618 to €0
- Cash +€1,826
up €1,826 (+1,588%), from €115 to €1,940
mainly Investment in fixed assets (net) (+€5,618) and Tax, wage and social debts (+€3,100)
- Receivables within one year -€197
no longer reported in 2023 (was €197)
of which Other amounts receivable: -€197
- Profit (loss) carried forward -€7,433
down €7,433 (-189%), from -€3,942 to -€11,376
- Tax, wage and social debts +€3,100
new in 2023: €3,100
- Trade debts +€388
up €388 (+72.9%), from €532 to €920
- Other operating charges +€7,062
new in 2023: €7,062
- Gross operating margin +€2,945
up €2,945 (+91.1%), from -€3,233 to -€287
- Depreciation -€746
no longer reported in 2023 (was €746)
- Financial charges +€84
new in 2023: €84
- Financial income -€37
no longer reported in 2023 (was €37)
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,930 | €1,940 | -€3,990 | -67.3% |
| Fixed assets | 21/28 | €5,618 | €0 | -€5,618 | -100% |
| Tangible fixed assets | 22/27 | €5,618 | €0 | -€5,618 | -100% |
| Furniture and vehicles | 24 | €5,618 | €0 | -€5,618 | -100% |
| Current assets | 29/58 | €312 | €1,940 | +€1,629 | +522% |
| Amounts receivable within one year | 40/41 | €197 | - | -€197 | |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €197 | - | -€197 | |
| Cash at bank and in hand | 54/58 | €115 | €1,940 | +€1,826 | +1,588% |
| Total equity and liabilities | 10/49 | €5,930 | €1,940 | -€3,990 | -67.3% |
| Equity | 10/15 | -€1,742 | -€9,176 | -€7,433 | -427% |
| Contributions | 10/11 | €2,200 | €2,200 | = | 0.0% |
| Contributions outside capital | 11 | €2,200 | - | -€2,200 | |
| Other | 1109/19 | €2,200 | - | -€2,200 | |
| Profit (loss) carried forward | 14 | -€3,942 | -€11,376 | -€7,433 | -189% |
| Amounts payable | 17/49 | €7,672 | €11,116 | +€3,444 | +44.9% |
| Amounts payable within one year | 42/48 | €7,672 | €11,116 | +€3,444 | +44.9% |
| Trade debts | 44 | €532 | €920 | +€388 | +72.9% |
| Suppliers | 440/4 | €532 | €920 | +€388 | +72.9% |
| Taxes, remuneration and social security | 45 | - | €3,100 | +€3,100 | |
| Taxes | 450/3 | - | €3,100 | +€3,100 | |
| Other amounts payable | 47/48 | €7,140 | €7,097 | -€43 | -0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €746 | - | -€746 | |
| Other operating charges | 640/8 | - | €7,062 | +€7,062 | |
| Gross operating margin | 9900 | -€3,233 | -€287 | +€2,945 | +91.1% |
| Operating profit (loss) | 9901 | -€3,979 | -€7,350 | -€3,371 | -84.7% |
| Financial income | 75/76B | €37 | - | -€37 | |
| Recurring financial income | 75 | €37 | - | -€37 | |
| Financial charges | 65/66B | - | €84 | +€84 | |
| Recurring financial charges | 65 | - | €84 | +€84 | |
| Profit (loss) for the period before taxes | 9903 | -€3,942 | -€7,433 | -€3,491 | -88.6% |
| Profit (loss) for the period | 9904 | -€3,942 | -€7,433 | -€3,491 | -88.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,942 | -€7,433 | -€3,491 | -88.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.