BeCare: 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.
BeCare
Largest movements
- Cash +€74,515
up €74,515 (+119.1%), from €62,582 to €137,097
mainly Net result for the year (+€99,948) and Other debts (+€84,956)
- Receivables after one year -€13,000
down €13,000 (-4.9%), from €264,300 to €251,300
- Tangible fixed assets -€5,121
down €5,121 (-22.2%), from €23,086 to €17,965
of which Furniture and vehicles: -€23,086
- Financial fixed assets +€5,000
new in 2025: €5,000
- Other debts +€84,956
up €84,956 (+31.8%), from €267,232 to €352,187
- Reserves -€59,090
down €59,090 (-100.0%), from €59,090 to €0
- Debts after one year +€20,000
new in 2025: €20,000
- Tax, wage and social debts +€11,839
up €11,839 (+199.4%), from €5,936 to €17,775
- Gross operating margin +€51,822
up €51,822 (+71.9%), from €72,045 to €123,866
- Taxes +€12,293
up €12,293 (+78.7%), from €15,619 to €27,911
- Financial income +€1,491
up €1,491 (+12.7%), from €11,774 to €13,265
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 | €358,953 | €420,409 | +€61,456 | +17.1% |
| Fixed assets | 21/28 | €23,086 | €22,965 | -€121 | -0.5% |
| Tangible fixed assets | 22/27 | €23,086 | €17,965 | -€5,121 | -22.2% |
| Furniture and vehicles | 24 | €23,086 | €0 | -€23,086 | -100.0% |
| Other tangible fixed assets | 26 | - | €17,965 | +€17,965 | |
| Financial fixed assets | 28 | - | €5,000 | +€5,000 | |
| Current assets | 29/58 | €335,867 | €397,444 | +€61,577 | +18.3% |
| Amounts receivable after more than one year | 29 | €264,300 | €251,300 | -€13,000 | -4.9% |
| Other amounts receivable | 291 | €264,300 | €251,300 | -€13,000 | -4.9% |
| Amounts receivable within one year | 40/41 | €5,258 | €5,251 | -€7 | -0.1% |
| Other amounts receivable | 41 | €5,258 | €5,251 | -€7 | -0.1% |
| Cash at bank and in hand | 54/58 | €62,582 | €137,097 | +€74,515 | +119.1% |
| Deferred charges and accrued income | 490/1 | €3,726 | €3,795 | +€69 | +1.9% |
| Total equity and liabilities | 10/49 | €358,953 | €420,409 | +€61,456 | +17.1% |
| Equity | 10/15 | €78,611 | €19,559 | -€59,052 | -75.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €59,090 | €0 | -€59,090 | -100.0% |
| Distributable reserves | 133 | €59,090 | €0 | -€59,090 | -100.0% |
| Profit (loss) carried forward | 14 | €921 | €959 | +€38 | +4.1% |
| Amounts payable | 17/49 | €280,342 | €400,850 | +€120,509 | +43.0% |
| Amounts payable after more than one year | 17 | - | €20,000 | +€20,000 | |
| Financial debts | 170/4 | - | €20,000 | +€20,000 | |
| Amounts payable within one year | 42/48 | €280,342 | €380,850 | +€100,509 | +35.9% |
| Financial debts | 43 | €6,754 | €6,725 | -€30 | -0.4% |
| Credit institutions | 430/8 | €6,754 | €6,725 | -€30 | -0.4% |
| Trade debts | 44 | €419 | €4,162 | +€3,744 | +894.0% |
| Suppliers | 440/4 | €419 | €4,162 | +€3,744 | +894.0% |
| Taxes, remuneration and social security | 45 | €5,936 | €17,775 | +€11,839 | +199.4% |
| Taxes | 450/3 | €5,936 | €17,775 | +€11,839 | +199.4% |
| Other amounts payable | 47/48 | €267,232 | €352,187 | +€84,956 | +31.8% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,237 | €5,121 | -€116 | -2.2% |
| Other operating charges | 640/8 | €1,084 | €1,251 | +€166 | +15.3% |
| Gross operating margin | 9900 | €72,045 | €123,866 | +€51,822 | +71.9% |
| Operating profit (loss) | 9901 | €65,724 | €117,495 | +€51,771 | +78.8% |
| Financial income | 75/76B | €11,774 | €13,265 | +€1,491 | +12.7% |
| Recurring financial income | 75 | €11,774 | €13,265 | +€1,491 | +12.7% |
| Financial charges | 65/66B | €3,756 | €2,901 | -€855 | -22.8% |
| Recurring financial charges | 65 | €3,756 | €2,901 | -€855 | -22.8% |
| Profit (loss) for the period before taxes | 9903 | €73,742 | €127,859 | +€54,117 | +73.4% |
| Income taxes | 67/77 | €15,619 | €27,911 | +€12,293 | +78.7% |
| Profit (loss) for the period | 9904 | €58,124 | €99,948 | +€41,824 | +72.0% |
| Profit (loss) for the period to be appropriated | 9905 | €58,124 | €99,948 | +€41,824 | +72.0% |
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 8 October 2026 via checked.be.