Be-Cure: 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.
Be-Cure
Largest movements
- Intangible fixed assets -€25,000
down €25,000 (-19.8%), from €126,503 to €101,503
- Tangible fixed assets -€16,534
down €16,534 (-5.1%), from €323,528 to €306,994
of which Land and buildings: -€18,273
- Debts after one year -€40,036
down €40,036 (-10.8%), from €369,218 to €329,182
- Other debts -€11,115
down €11,115 (-33.4%), from €33,310 to €22,195
- Reserves +€10,615
up €10,615 (+19.2%), from €55,384 to €65,999
- Gross operating margin -€15,703
down €15,703 (-15.7%), from €100,218 to €84,515
- Taxes -€4,134
down €4,134 (-54.5%), from €7,581 to €3,447
- Depreciation +€1,132
up €1,132 (+2.3%), from €48,453 to €49,585
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 | €514,825 | €470,504 | -€44,321 | -8.6% |
| Fixed assets | 21/28 | €450,031 | €408,497 | -€41,534 | -9.2% |
| Intangible fixed assets | 21 | €126,503 | €101,503 | -€25,000 | -19.8% |
| Tangible fixed assets | 22/27 | €323,528 | €306,994 | -€16,534 | -5.1% |
| Land and buildings | 22 | €312,823 | €294,550 | -€18,273 | -5.8% |
| Plant, machinery and equipment | 23 | €2,591 | €4,928 | +€2,337 | +90.2% |
| Furniture and vehicles | 24 | €8,114 | €7,516 | -€597 | -7.4% |
| Current assets | 29/58 | €64,795 | €62,007 | -€2,787 | -4.3% |
| Amounts receivable within one year | 40/41 | - | €3,053 | +€3,053 | |
| Other amounts receivable | 41 | - | €3,053 | +€3,053 | |
| Cash at bank and in hand | 54/58 | €52,666 | €51,805 | -€861 | -1.6% |
| Deferred charges and accrued income | 490/1 | €12,128 | €7,149 | -€4,980 | -41.1% |
| Total equity and liabilities | 10/49 | €514,825 | €470,504 | -€44,321 | -8.6% |
| Equity | 10/15 | €56,384 | €66,999 | +€10,615 | +18.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €55,384 | €65,999 | +€10,615 | +19.2% |
| Distributable reserves | 133 | €55,384 | €65,999 | +€10,615 | +19.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €458,441 | €403,505 | -€54,936 | -12.0% |
| Amounts payable after more than one year | 17 | €369,218 | €329,182 | -€40,036 | -10.8% |
| Financial debts | 170/4 | €369,218 | €329,182 | -€40,036 | -10.8% |
| Amounts payable within one year | 42/48 | €89,073 | €74,173 | -€14,900 | -16.7% |
| Current portion of amounts payable after more than one year | 42 | €39,395 | €40,036 | +€641 | +1.6% |
| Financial debts | 43 | €81 | €719 | +€638 | +790.2% |
| Credit institutions | 430/8 | €81 | €719 | +€638 | +790.2% |
| Trade debts | 44 | €2,043 | €1,208 | -€834 | -40.8% |
| Suppliers | 440/4 | €2,043 | €1,208 | -€834 | -40.8% |
| Taxes, remuneration and social security | 45 | €14,245 | €10,016 | -€4,229 | -29.7% |
| Taxes | 450/3 | €12,495 | €8,371 | -€4,124 | -33.0% |
| Remuneration and social security | 454/9 | €1,750 | €1,645 | -€105 | -6.0% |
| Other amounts payable | 47/48 | €33,310 | €22,195 | -€11,115 | -33.4% |
| Accrued charges and deferred income | 492/3 | €150 | €150 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,453 | €49,585 | +€1,132 | +2.3% |
| Other operating charges | 640/8 | €4,057 | €4,195 | +€137 | +3.4% |
| Gross operating margin | 9900 | €100,218 | €84,515 | -€15,703 | -15.7% |
| Operating profit (loss) | 9901 | €47,707 | €30,735 | -€16,972 | -35.6% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €16,164 | €16,673 | +€510 | +3.2% |
| Recurring financial charges | 65 | €16,164 | €16,673 | +€510 | +3.2% |
| Profit (loss) for the period before taxes | 9903 | €31,544 | €14,062 | -€17,482 | -55.4% |
| Income taxes | 67/77 | €7,581 | €3,447 | -€4,134 | -54.5% |
| Profit (loss) for the period | 9904 | €23,963 | €10,615 | -€13,348 | -55.7% |
| Profit (loss) for the period to be appropriated | 9905 | €23,963 | €10,615 | -€13,348 | -55.7% |
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 6 October 2026 via checked.be.