BE HEALTH: 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 HEALTH
Largest movements
- Receivables within one year -€124,107
down €124,107 (-93.0%), from €133,386 to €9,279
of which Trade receivables: -€123,285
- Tangible fixed assets -€36,776
down €36,776 (-24.6%), from €149,452 to €112,676
of which Land and buildings: -€37,605
- Trade debts -€142,020
down €142,020 (-92.5%), from €153,617 to €11,597
- Profit (loss) carried forward -€47,964
down €47,964 (-355%), from -€13,522 to -€61,486
- Other debts +€30,693
up €30,693 (+119%), from €25,763 to €56,456
- Debts after one year -€4,200
down €4,200 (-3.7%), from €113,634 to €109,435
- Other operating charges +€15,156
up €15,156 (+823%), from €1,841 to €16,996
- Staff costs +€8,311
new in 2024: €8,311
- Gross operating margin -€7,255
down €7,255 (-3,128%), from -€232 to -€7,487
- Depreciation +€3,899
up €3,899 (+68.8%), from €5,666 to €9,565
- Financial charges -€178
down €178 (-3.1%), from €5,783 to €5,606
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €282,858 | €122,970 | -€159,888 | -56.5% |
| Fixed assets | 21/28 | €149,452 | €112,676 | -€36,776 | -24.6% |
| Tangible fixed assets | 22/27 | €149,452 | €112,676 | -€36,776 | -24.6% |
| Land and buildings | 22 | €149,452 | €111,847 | -€37,605 | -25.2% |
| Furniture and vehicles | 24 | - | €829 | +€829 | |
| Current assets | 29/58 | €133,406 | €10,294 | -€123,112 | -92.3% |
| Amounts receivable within one year | 40/41 | €133,386 | €9,279 | -€124,107 | -93.0% |
| Trade receivables | 40 | €131,287 | €8,002 | -€123,285 | -93.9% |
| Other amounts receivable | 41 | €2,099 | €1,277 | -€822 | -39.2% |
| Cash at bank and in hand | 54/58 | €20 | €1,015 | +€995 | +4,971% |
| Total equity and liabilities | 10/49 | €282,858 | €122,970 | -€159,888 | -56.5% |
| Equity | 10/15 | -€13,522 | -€61,486 | -€47,964 | -355% |
| Profit (loss) carried forward | 14 | -€13,522 | -€61,486 | -€47,964 | -355% |
| Amounts payable | 17/49 | €296,380 | €184,456 | -€111,924 | -37.8% |
| Amounts payable after more than one year | 17 | €113,634 | €109,435 | -€4,200 | -3.7% |
| Financial debts | 170/4 | €113,634 | €109,435 | -€4,200 | -3.7% |
| Amounts payable within one year | 42/48 | €182,746 | €74,152 | -€108,594 | -59.4% |
| Current portion of amounts payable after more than one year | 42 | €3,366 | €4,200 | +€834 | +24.8% |
| Trade debts | 44 | €153,617 | €11,597 | -€142,020 | -92.5% |
| Suppliers | 440/4 | €153,617 | €11,597 | -€142,020 | -92.5% |
| Taxes, remuneration and social security | 45 | - | €1,899 | +€1,899 | |
| Remuneration and social security | 454/9 | - | €1,899 | +€1,899 | |
| Other amounts payable | 47/48 | €25,763 | €56,456 | +€30,693 | +119% |
| Accrued charges and deferred income | 492/3 | - | €870 | +€870 | |
| Remuneration, social security and pensions | 62 | - | €8,311 | +€8,311 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,666 | €9,565 | +€3,899 | +68.8% |
| Other operating charges | 640/8 | €1,841 | €16,996 | +€15,156 | +823% |
| Gross operating margin | 9900 | -€232 | -€7,487 | -€7,255 | -3,128% |
| Operating profit (loss) | 9901 | -€7,739 | -€42,359 | -€34,621 | -447% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €5,783 | €5,606 | -€178 | -3.1% |
| Recurring financial charges | 65 | €5,783 | €5,606 | -€178 | -3.1% |
| Profit (loss) for the period before taxes | 9903 | -€13,522 | -€47,964 | -€34,442 | -255% |
| Profit (loss) for the period | 9904 | -€13,522 | -€47,964 | -€34,442 | -255% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,522 | -€47,964 | -€34,442 | -255% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.