Be. Home Care: what changed
Be. Home Care
Largest movements
- Receivables within one year -€55,371
down €55,371 (-30.9%), from €179,335 to €123,964
of which Trade receivables: -€33,306
- Cash +€18,582
up €18,582 (+1,340%), from €1,386 to €19,969
mainly Receivables within one year (+€55,371) and Contributions, distributions and other (+€12,400)
- Profit (loss) carried forward -€41,856
down €41,856 (-32.4%), from €129,271 to €87,415
- Contributions +€12,400
up €12,400 (+200%), from €6,200 to €18,600
- Tax, wage and social debts -€11,924
down €11,924 (-38.2%), from €31,191 to €19,266
- Trade debts +€11,653
up €11,653 (+926%), from €1,259 to €12,912
- Current portion of long-term debt -€7,673
down €7,673 (-48.6%), from €15,785 to €8,112
- Gross operating margin -€84,539
down €84,539, from €40,218 to -€44,321
- Taxes -€9,167
down €9,167 (-91.3%), from €10,045 to €877
- Financial income +€2,784
up €2,784 (+52.6%), from €5,292 to €8,076
- Other operating charges +€2,307
up €2,307 (+580%), from €398 to €2,704
- Depreciation -€1,456
down €1,456 (-57.4%), from €2,536 to €1,080
Change in the result, 2021 to 2022
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2021 and 2022 balance sheets and the 2022 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €185,646 | €148,169 | -€37,477 | -20.2% |
| Fixed assets | 21/28 | €4,494 | €3,892 | -€602 | -13.4% |
| Intangible fixed assets | 21 | €2,160 | €1,080 | -€1,080 | -50.0% |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €2,334 | €2,812 | +€478 | +20.5% |
| Current assets | 29/58 | €181,152 | €144,278 | -€36,875 | -20.4% |
| Amounts receivable within one year | 40/41 | €179,335 | €123,964 | -€55,371 | -30.9% |
| Trade receivables | 40 | €75,227 | €41,921 | -€33,306 | -44.3% |
| Other amounts receivable | 41 | €104,108 | €82,043 | -€22,064 | -21.2% |
| Cash at bank and in hand | 54/58 | €1,386 | €19,969 | +€18,582 | +1,340% |
| Deferred charges and accrued income | 490/1 | €431 | €345 | -€86 | -20.0% |
| Total equity and liabilities | 10/49 | €185,646 | €148,169 | -€37,477 | -20.2% |
| Equity | 10/15 | €137,331 | €107,875 | -€29,456 | -21.4% |
| Contributions | 10/11 | €6,200 | €18,600 | +€12,400 | +200% |
| Capital | 10 | €6,200 | €18,600 | +€12,400 | +200% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | - | -€12,400 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €129,271 | €87,415 | -€41,856 | -32.4% |
| Amounts payable | 17/49 | €48,315 | €40,295 | -€8,020 | -16.6% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €48,315 | €40,295 | -€8,020 | -16.6% |
| Current portion of amounts payable after more than one year | 42 | €15,785 | €8,112 | -€7,673 | -48.6% |
| Financial debts | 43 | €80 | €4 | -€76 | -94.7% |
| Credit institutions | 430/8 | €80 | €4 | -€76 | -94.7% |
| Trade debts | 44 | €1,259 | €12,912 | +€11,653 | +926% |
| Suppliers | 440/4 | €1,259 | €12,912 | +€11,653 | +926% |
| Taxes, remuneration and social security | 45 | €31,191 | €19,266 | -€11,924 | -38.2% |
| Taxes | 450/3 | €31,191 | €19,266 | -€11,924 | -38.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,536 | €1,080 | -€1,456 | -57.4% |
| Other operating charges | 640/8 | €398 | €2,704 | +€2,307 | +580% |
| Gross operating margin | 9900 | €40,218 | -€44,321 | -€84,539 | |
| Operating profit (loss) | 9901 | €37,284 | -€48,105 | -€85,389 | |
| Financial income | 75/76B | €5,292 | €8,076 | +€2,784 | +52.6% |
| Recurring financial income | 75 | €5,292 | €8,076 | +€2,784 | +52.6% |
| Financial charges | 65/66B | €1,563 | €950 | -€613 | -39.2% |
| Recurring financial charges | 65 | €1,563 | €950 | -€613 | -39.2% |
| Profit (loss) for the period before taxes | 9903 | €41,013 | -€40,979 | -€81,992 | |
| Income taxes | 67/77 | €10,045 | €877 | -€9,167 | -91.3% |
| Profit (loss) for the period | 9904 | €30,969 | -€41,856 | -€72,825 | |
| Profit (loss) for the period to be appropriated | 9905 | €30,969 | -€41,856 | -€72,825 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.