BE MY 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 MY CARE
Largest movements
- Receivables within one year +€64,509
up €64,509 (+38.7%), from €166,736 to €231,245
- Deferred charges and accrued income -€5,126
down €5,126 (-24.0%), from €21,342 to €16,217
- Reserves +€32,000
up €32,000 (+1,720%), from €1,860 to €33,860
of which Distributable reserves: +€33,860
- Debts after one year +€18,353
new in 2025: €18,353
- Tax, wage and social debts +€6,908
up €6,908 (+38.2%), from €18,073 to €24,981
- Current portion of long-term debt +€4,789
new in 2025: €4,789
- Gross operating margin +€17,473
up €17,473 (+67.8%), from €25,771 to €43,244
- Taxes +€10,084
up €10,084 (+158%), from €6,390 to €16,474
- Financial income +€1,939
up €1,939 (+22.6%), from €8,600 to €10,539
- Other operating charges +€1,717
up €1,717 (+1,943%), from €88 to €1,805
- Financial charges +€1,394
up €1,394 (+89.3%), from €1,561 to €2,954
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €192,361 | €251,365 | +€59,005 | +30.7% |
| Fixed assets | 21/28 | €4,282 | €3,903 | -€379 | -8.8% |
| Tangible fixed assets | 22/27 | €757 | €378 | -€379 | -50.0% |
| Furniture and vehicles | 24 | €757 | €378 | -€379 | -50.0% |
| Financial fixed assets | 28 | €3,525 | €3,525 | = | 0.0% |
| Current assets | 29/58 | €188,079 | €247,462 | +€59,383 | +31.6% |
| Amounts receivable within one year | 40/41 | €166,736 | €231,245 | +€64,509 | +38.7% |
| Other amounts receivable | 41 | €166,736 | €231,245 | +€64,509 | +38.7% |
| Deferred charges and accrued income | 490/1 | €21,342 | €16,217 | -€5,126 | -24.0% |
| Total equity and liabilities | 10/49 | €192,361 | €251,365 | +€59,005 | +30.7% |
| Equity | 10/15 | €160,191 | €192,363 | +€32,171 | +20.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €33,860 | +€32,000 | +1,720% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | - | €33,860 | +€33,860 | |
| Profit (loss) carried forward | 14 | €145,931 | €146,103 | +€171 | +0.1% |
| Amounts payable | 17/49 | €32,169 | €59,003 | +€26,833 | +83.4% |
| Amounts payable after more than one year | 17 | - | €18,353 | +€18,353 | |
| Financial debts | 170/4 | - | €18,353 | +€18,353 | |
| Amounts payable within one year | 42/48 | €32,169 | €40,650 | +€8,481 | +26.4% |
| Current portion of amounts payable after more than one year | 42 | - | €4,789 | +€4,789 | |
| Financial debts | 43 | €11,895 | €9,512 | -€2,383 | -20.0% |
| Credit institutions | 430/8 | €11,895 | €9,512 | -€2,383 | -20.0% |
| Trade debts | 44 | €2,201 | €1,368 | -€833 | -37.9% |
| Suppliers | 440/4 | €2,201 | €1,368 | -€833 | -37.9% |
| Taxes, remuneration and social security | 45 | €18,073 | €24,981 | +€6,908 | +38.2% |
| Taxes | 450/3 | €18,073 | €24,981 | +€6,908 | +38.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €379 | €379 | = | 0.0% |
| Other operating charges | 640/8 | €88 | €1,805 | +€1,717 | +1,943% |
| Gross operating margin | 9900 | €25,771 | €43,244 | +€17,473 | +67.8% |
| Operating profit (loss) | 9901 | €25,304 | €41,061 | +€15,757 | +62.3% |
| Financial income | 75/76B | €8,600 | €10,539 | +€1,939 | +22.6% |
| Recurring financial income | 75 | €8,600 | €10,539 | +€1,939 | +22.6% |
| Financial charges | 65/66B | €1,561 | €2,954 | +€1,394 | +89.3% |
| Recurring financial charges | 65 | €1,561 | €2,954 | +€1,394 | +89.3% |
| Profit (loss) for the period before taxes | 9903 | €32,343 | €48,645 | +€16,302 | +50.4% |
| Income taxes | 67/77 | €6,390 | €16,474 | +€10,084 | +158% |
| Profit (loss) for the period | 9904 | €25,953 | €32,171 | +€6,218 | +24.0% |
| Profit (loss) for the period to be appropriated | 9905 | €25,953 | €32,171 | +€6,218 | +24.0% |
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 31 October 2026 via checked.be.