BELIBI 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.
BELIBI CARE
Largest movements
- Receivables after one year +€52,500
up €52,500 (+263%), from €20,000 to €72,500
- Cash -€32,131
down €32,131 (-32.1%), from €100,031 to €67,900
mainly Receivables after one year (-€52,500) and Debts after one year (-€5,451)
- Tangible fixed assets -€5,480
down €5,480 (-25.2%), from €21,775 to €16,295
- Receivables within one year -€3,656
down €3,656 (-11.7%), from €31,116 to €27,460
of which Trade receivables: -€6,231
- Tax, wage and social debts +€12,782
up €12,782 (+576%), from €2,218 to €15,000
- Debts after one year -€5,451
down €5,451 (-40.1%), from €13,595 to €8,144
- Reserves +€5,000
up €5,000 (+4.0%), from €126,110 to €131,110
of which Distributable reserves: +€5,000
- Other debts -€2,003
no longer reported in 2025 (was €2,003)
- Gross operating margin -€16,566
down €16,566 (-47.6%), from €34,836 to €18,270
- Taxes -€3,528
down €3,528 (-42.4%), from €8,327 to €4,799
- Depreciation +€528
up €528 (+8.0%), from €6,598 to €7,126
- Financial income +€453
up €453 (+363%), from €125 to €578
- Financial charges -€381
down €381 (-30.0%), from €1,272 to €891
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 | €175,386 | €186,137 | +€10,752 | +6.1% |
| Fixed assets | 21/28 | €22,559 | €17,079 | -€5,480 | -24.3% |
| Tangible fixed assets | 22/27 | €21,775 | €16,295 | -€5,480 | -25.2% |
| Furniture and vehicles | 24 | €21,775 | €16,295 | -€5,480 | -25.2% |
| Financial fixed assets | 28 | €784 | €784 | = | 0.0% |
| Current assets | 29/58 | €152,827 | €169,058 | +€16,232 | +10.6% |
| Amounts receivable after more than one year | 29 | €20,000 | €72,500 | +€52,500 | +263% |
| Other amounts receivable | 291 | €20,000 | €72,500 | +€52,500 | +263% |
| Amounts receivable within one year | 40/41 | €31,116 | €27,460 | -€3,656 | -11.7% |
| Trade receivables | 40 | €24,443 | €18,212 | -€6,231 | -25.5% |
| Other amounts receivable | 41 | €6,673 | €9,248 | +€2,575 | +38.6% |
| Cash at bank and in hand | 54/58 | €100,031 | €67,900 | -€32,131 | -32.1% |
| Deferred charges and accrued income | 490/1 | €1,680 | €1,198 | -€482 | -28.7% |
| Total equity and liabilities | 10/49 | €175,386 | €186,137 | +€10,752 | +6.1% |
| Equity | 10/15 | €152,353 | €157,543 | +€5,190 | +3.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €126,110 | €131,110 | +€5,000 | +4.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €124,250 | €129,250 | +€5,000 | +4.0% |
| Profit (loss) carried forward | 14 | €7,643 | €7,833 | +€190 | +2.5% |
| Amounts payable | 17/49 | €23,033 | €28,595 | +€5,562 | +24.1% |
| Amounts payable after more than one year | 17 | €13,595 | €8,144 | -€5,451 | -40.1% |
| Financial debts | 170/4 | €13,595 | €8,144 | -€5,451 | -40.1% |
| Amounts payable within one year | 42/48 | €9,438 | €20,451 | +€11,013 | +117% |
| Current portion of amounts payable after more than one year | 42 | €5,217 | €5,451 | +€234 | +4.5% |
| Taxes, remuneration and social security | 45 | €2,218 | €15,000 | +€12,782 | +576% |
| Taxes | 450/3 | €2,218 | €15,000 | +€12,782 | +576% |
| Other amounts payable | 47/48 | €2,003 | - | -€2,003 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,598 | €7,126 | +€528 | +8.0% |
| Other operating charges | 640/8 | €875 | €843 | -€32 | -3.7% |
| Gross operating margin | 9900 | €34,836 | €18,270 | -€16,566 | -47.6% |
| Operating profit (loss) | 9901 | €27,363 | €10,301 | -€17,062 | -62.4% |
| Financial income | 75/76B | €125 | €578 | +€453 | +363% |
| Recurring financial income | 75 | €125 | €578 | +€453 | +363% |
| Financial charges | 65/66B | €1,272 | €891 | -€381 | -30.0% |
| Recurring financial charges | 65 | €1,272 | €891 | -€381 | -30.0% |
| Profit (loss) for the period before taxes | 9903 | €26,216 | €9,989 | -€16,227 | -61.9% |
| Income taxes | 67/77 | €8,327 | €4,799 | -€3,528 | -42.4% |
| Profit (loss) for the period | 9904 | €17,889 | €5,190 | -€12,699 | -71.0% |
| Profit (loss) for the period to be appropriated | 9905 | €17,889 | €5,190 | -€12,699 | -71.0% |
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 19 October 2026 via checked.be.