BELL-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.
BELL-CARE
Largest movements
- Cash +€61,307
up €61,307 (+186%), from €32,928 to €94,235
mainly Receivables within one year (+€60,659) and Depreciation (+€12,145)
- Receivables within one year -€60,659
down €60,659 (-96.2%), from €63,030 to €2,371
of which Other amounts receivable: -€38,802
- Tangible fixed assets -€11,250
down €11,250 (-53.7%), from €20,954 to €9,704
of which Furniture and vehicles: -€10,076
- Deferred charges and accrued income +€5,379
up €5,379 (+461%), from €1,167 to €6,546
- Current portion of long-term debt -€7,081
down €7,081 (-74.9%), from €9,460 to €2,379
- Other debts +€3,709
up €3,709 (+10.4%), from €35,567 to €39,276
- Debts after one year -€2,379
no longer reported in 2025 (was €2,379)
- Gross operating margin +€2,633
up €2,633 (+35.5%), from €7,427 to €10,060
- Financial income +€2,000
new in 2025: €2,000
- Taxes +€755
up €755 (+587%), from €129 to €884
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 | €118,079 | €112,857 | -€5,223 | -4.4% |
| Fixed assets | 21/28 | €20,954 | €9,704 | -€11,250 | -53.7% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €20,954 | €9,704 | -€11,250 | -53.7% |
| Plant, machinery and equipment | 23 | €3,043 | €1,929 | -€1,114 | -36.6% |
| Furniture and vehicles | 24 | €17,851 | €7,775 | -€10,076 | -56.4% |
| Other tangible fixed assets | 26 | €60 | €0 | -€60 | -100% |
| Current assets | 29/58 | €97,125 | €103,153 | +€6,027 | +6.2% |
| Amounts receivable within one year | 40/41 | €63,030 | €2,371 | -€60,659 | -96.2% |
| Trade receivables | 40 | €21,857 | - | -€21,857 | |
| Other amounts receivable | 41 | €41,174 | €2,371 | -€38,802 | -94.2% |
| Cash at bank and in hand | 54/58 | €32,928 | €94,235 | +€61,307 | +186% |
| Deferred charges and accrued income | 490/1 | €1,167 | €6,546 | +€5,379 | +461% |
| Total equity and liabilities | 10/49 | €118,079 | €112,857 | -€5,223 | -4.4% |
| Equity | 10/15 | €67,068 | €66,032 | -€1,036 | -1.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €48,468 | €47,432 | -€1,036 | -2.1% |
| Tax-exempt reserves | 132 | €13,580 | €10,472 | -€3,108 | -22.9% |
| Distributable reserves | 133 | €34,888 | €36,960 | +€2,072 | +5.9% |
| Provisions and deferred taxes | 16 | €3,395 | €2,618 | -€777 | -22.9% |
| Deferred taxes | 168 | €3,395 | €2,618 | -€777 | -22.9% |
| Amounts payable | 17/49 | €47,616 | €44,207 | -€3,409 | -7.2% |
| Amounts payable after more than one year | 17 | €2,379 | - | -€2,379 | |
| Financial debts | 170/4 | €2,379 | - | -€2,379 | |
| Amounts payable within one year | 42/48 | €45,237 | €44,207 | -€1,030 | -2.3% |
| Current portion of amounts payable after more than one year | 42 | €9,460 | €2,379 | -€7,081 | -74.9% |
| Trade debts | 44 | €210 | €1,388 | +€1,178 | +560% |
| Suppliers | 440/4 | €210 | €1,388 | +€1,178 | +560% |
| Taxes, remuneration and social security | 45 | - | €1,164 | +€1,164 | |
| Taxes | 450/3 | - | €1,164 | +€1,164 | |
| Other amounts payable | 47/48 | €35,567 | €39,276 | +€3,709 | +10.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,062 | €12,145 | +€83 | +0.7% |
| Other operating charges | 640/8 | €603 | €649 | +€46 | +7.6% |
| Gross operating margin | 9900 | €7,427 | €10,060 | +€2,633 | +35.5% |
| Operating profit (loss) | 9901 | -€5,237 | -€2,733 | +€2,504 | +47.8% |
| Financial income | 75/76B | - | €2,000 | +€2,000 | |
| Recurring financial income | 75 | - | €2,000 | +€2,000 | |
| Financial charges | 65/66B | €288 | €196 | -€92 | -31.9% |
| Recurring financial charges | 65 | €288 | €196 | -€92 | -31.9% |
| Profit (loss) for the period before taxes | 9903 | -€5,525 | -€929 | +€4,596 | +83.2% |
| Transfer from deferred taxes | 780 | €777 | €777 | = | 0.0% |
| Income taxes | 67/77 | €129 | €884 | +€755 | +587% |
| Profit (loss) for the period | 9904 | -€4,877 | -€1,036 | +€3,840 | +78.8% |
| Transfer from tax-exempt reserves | 789 | €3,108 | €3,108 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,768 | €2,072 | +€3,840 |
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 16 October 2026 via checked.be.