BELI-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.
BELI-CARE
Largest movements
- Receivables within one year +€25,958
up €25,958 (+70.7%), from €36,726 to €62,684
- Tangible fixed assets -€19,637
down €19,637 (-6.0%), from €329,106 to €309,469
of which Land and buildings: -€10,427
- Cash +€9,728
up €9,728 (+1,061%), from €917 to €10,644
mainly Depreciation (+€23,504) and Net result for the year (+€18,231)
- Debts after one year -€15,777
down €15,777 (-5.9%), from €266,332 to €250,555
- Reserves +€15,000
up €15,000 (+806%), from €1,860 to €16,860
- Trade debts +€7,342
up €7,342 (+782%), from €939 to €8,281
- Current portion of long-term debt +€6,095
up €6,095 (+18.6%), from €32,821 to €38,916
- Gross operating margin +€15,604
up €15,604 (+34.0%), from €45,924 to €61,528
- Taxes +€2,724
up €2,724 (+103%), from €2,645 to €5,369
- Depreciation -€1,831
down €1,831 (-7.2%), from €25,335 to €23,504
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
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 | €371,013 | €389,281 | +€18,268 | +4.9% |
| Fixed assets | 21/28 | €329,233 | €309,596 | -€19,637 | -6.0% |
| Tangible fixed assets | 22/27 | €329,106 | €309,469 | -€19,637 | -6.0% |
| Land and buildings | 22 | €212,052 | €201,625 | -€10,427 | -4.9% |
| Plant, machinery and equipment | 23 | €111,083 | €103,069 | -€8,014 | -7.2% |
| Furniture and vehicles | 24 | €5,971 | €4,775 | -€1,196 | -20.0% |
| Financial fixed assets | 28 | €127 | €127 | = | 0.0% |
| Current assets | 29/58 | €41,780 | €79,685 | +€37,905 | +90.7% |
| Amounts receivable within one year | 40/41 | €36,726 | €62,684 | +€25,958 | +70.7% |
| Other amounts receivable | 41 | €36,726 | €62,684 | +€25,958 | +70.7% |
| Cash at bank and in hand | 54/58 | €917 | €10,644 | +€9,728 | +1,061% |
| Deferred charges and accrued income | 490/1 | €4,138 | €6,357 | +€2,219 | +53.6% |
| Total equity and liabilities | 10/49 | €371,013 | €389,281 | +€18,268 | +4.9% |
| Equity | 10/15 | €70,040 | €87,829 | +€17,788 | +25.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €16,860 | +€15,000 | +806% |
| Distributable reserves | 133 | €1,860 | €16,860 | +€15,000 | +806% |
| Profit (loss) carried forward | 14 | €55,780 | €58,569 | +€2,788 | +5.0% |
| Amounts payable | 17/49 | €300,972 | €301,452 | +€480 | +0.2% |
| Amounts payable after more than one year | 17 | €266,332 | €250,555 | -€15,777 | -5.9% |
| Financial debts | 170/4 | €266,332 | €250,555 | -€15,777 | -5.9% |
| Amounts payable within one year | 42/48 | €34,641 | €50,897 | +€16,256 | +46.9% |
| Current portion of amounts payable after more than one year | 42 | €32,821 | €38,916 | +€6,095 | +18.6% |
| Trade debts | 44 | €939 | €8,281 | +€7,342 | +782% |
| Suppliers | 440/4 | €939 | €8,281 | +€7,342 | +782% |
| Taxes, remuneration and social security | 45 | €880 | €3,700 | +€2,820 | +320% |
| Taxes | 450/3 | - | €3,700 | +€3,700 | |
| Remuneration and social security | 454/9 | €880 | - | -€880 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,335 | €23,504 | -€1,831 | -7.2% |
| Other operating charges | 640/8 | €2,762 | €2,894 | +€131 | +4.8% |
| Gross operating margin | 9900 | €45,924 | €61,528 | +€15,604 | +34.0% |
| Operating profit (loss) | 9901 | €17,826 | €35,130 | +€17,304 | +97.1% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €11,471 | €11,531 | +€60 | +0.5% |
| Recurring financial charges | 65 | €11,471 | €11,531 | +€60 | +0.5% |
| Profit (loss) for the period before taxes | 9903 | €6,355 | €23,601 | +€17,245 | +271% |
| Income taxes | 67/77 | €2,645 | €5,369 | +€2,724 | +103% |
| Profit (loss) for the period | 9904 | €3,710 | €18,231 | +€14,521 | +391% |
| Profit (loss) for the period to be appropriated | 9905 | €3,710 | €18,231 | +€14,521 | +391% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.