BETHANIË: 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.
What changed
BETHANIË
NACE 87.201, Residential care activities
financial year 2023 compared with 2022filed annual accounts (NBB)
Net result for the year
-€33,571
2022 · €190,880-€224,451
Equity
€7.6m
2022 · €7.8m-€188,971
Cash
€1.4m
2022 · €1.1m+€270,637
Balance sheet total
€10.6m
2022 · €10.0m+€536,666
Largest movements
Assets
- Current investments +€555,816
up €555,816 (+75.7%), from €734,299 to €1.3m
- Cash +€270,637
up €270,637 (+25.0%), from €1.1m to €1.4m
mainly Debts within one year (+€665,494) and Depreciation (+€511,595)
- Tangible fixed assets -€169,340
down €169,340 (-2.6%), from €6.4m to €6.2m
of which Land and buildings: -€219,848
Equity and liabilities
- Debts within one year +€665,494
up €665,494 (+33.5%), from €2.0m to €2.7m
of which Tax, wage and social debts: +€719,413
- Investment grants -€155,406
down €155,406 (-7.6%), from €2.0m to €1.9m
Income statement
- Staff costs +€784,796
up €784,796 (+7.5%), from €10.5m to €11.3m
- Other operating charges -€169,942
down €169,942 (-77.9%), from €218,121 to €48,179
- Financial charges -€36,778
down €36,778 (-82.3%), from €44,667 to €7,889
of which Financial charges: -€35,147
- Goods and materials +€35,938
up €35,938 (+12.4%), from €290,187 to €326,125
of which Purchases: +€37,960
- Depreciation -€23,463
down €23,463 (-4.4%), from €535,058 to €511,595
From the 2022 result to the 2023 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.
Result 2022
€190,880
Turnover
+€8,021
Other operating income
+€12,395
Goods and materials
-€35,938
Services and other goods
-€4,655
Staff costs
-€784,796
Depreciation
+€23,463
Other operating charges
+€169,942
Other operating items
+€341,067
Financial income
+€9,271
Financial charges
+€36,778
Result 2023
-€33,571
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
Derived from the 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€1.3m
Investment
-€898,071
Financing
-€171,273
Cash 2022
€1.1m
From operations (derived)
+€1.3m
Net result for the year
-€33,571
Depreciation
+€511,595
Stocks and contracts
-€2,023
Receivables within one year
+€86,330
Deferred charges and accrued income
+€36,139
Debts within one year
+€665,494
Accrued charges and deferred income
+€76,015
Investment (derived)
-€898,071
Investment in fixed assets (net)
-€342,255
Current investments
-€555,816
Financing
-€171,273
Debts after one year
-€15,874
Contributions, distributions and other
-€155,400
Cash 2023
€1.4m
brings cash intakes cash out
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €10,018,190 | €10,554,856 | +€536,666 | +5.4% |
| Fixed assets | 21/28 | €6,400,177 | €6,230,837 | -€169,340 | -2.6% |
| Tangible fixed assets | 22/27 | €6,400,177 | €6,230,837 | -€169,340 | -2.6% |
| Land and buildings | 22 | €6,061,958 | €5,842,110 | -€219,848 | -3.6% |
| Plant, machinery and equipment | 23 | €278,754 | €292,232 | +€13,478 | +4.8% |
| Furniture and vehicles | 24 | €59,466 | €96,495 | +€37,029 | +62.3% |
| Current assets | 29/58 | €3,618,013 | €4,324,019 | +€706,006 | +19.5% |
| Amounts receivable after more than one year | 29 | €550,000 | €550,000 | = | 0.0% |
| Other amounts receivable | 291 | €550,000 | €550,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €35,012 | €37,035 | +€2,023 | +5.8% |
| Stocks | 30/36 | €35,012 | €37,035 | +€2,023 | +5.8% |
| Raw materials and consumables | 30/31 | €35,012 | €37,035 | +€2,023 | +5.8% |
| Amounts receivable within one year | 40/41 | €1,122,879 | €1,036,549 | -€86,330 | -7.7% |
| Trade receivables | 40 | €14,023 | €18,595 | +€4,572 | +32.6% |
| Other amounts receivable | 41 | €1,108,857 | €1,017,954 | -€90,903 | -8.2% |
| Current investments | 50/53 | €734,299 | €1,290,115 | +€555,816 | +75.7% |
| Cash at bank and in hand | 54/58 | €1,082,475 | €1,353,112 | +€270,637 | +25.0% |
| Deferred charges and accrued income | 490/1 | €93,347 | €57,208 | -€36,139 | -38.7% |
| Total equity and liabilities | 10/49 | €10,018,190 | €10,554,856 | +€536,666 | +5.4% |
| Equity | 10/15 | €7,780,799 | €7,591,828 | -€188,971 | -2.4% |
| Contributions | 10/11 | €4,366,921 | €4,366,921 | +€0 | 0.0% |
| Capital | 10 | €4,366,921 | €4,366,921 | +€0 | 0.0% |
| Profit (loss) carried forward | 14 | €1,381,914 | €1,348,349 | -€33,565 | -2.4% |
| Investment grants | 15 | €2,031,964 | €1,876,558 | -€155,406 | -7.6% |
| Amounts payable | 17/49 | €2,237,392 | €2,963,028 | +€725,636 | +32.4% |
| Amounts payable after more than one year | 17 | €126,988 | €111,114 | -€15,874 | -12.5% |
| Financial debts | 170/4 | €126,988 | €111,114 | -€15,874 | -12.5% |
| Credit institutions | 173 | €126,988 | €111,114 | -€15,874 | -12.5% |
| Amounts payable within one year | 42/48 | €1,984,827 | €2,650,321 | +€665,494 | +33.5% |
| Current portion of amounts payable after more than one year | 42 | €15,873 | €15,873 | -€0 | 0.0% |
| Trade debts | 44 | €105,943 | €111,370 | +€5,427 | +5.1% |
| Suppliers | 440/4 | €105,943 | €111,370 | +€5,427 | +5.1% |
| Taxes, remuneration and social security | 45 | €1,800,930 | €2,520,343 | +€719,413 | +39.9% |
| Taxes | 450/3 | €384,222 | €440,235 | +€56,013 | +14.6% |
| Remuneration and social security | 454/9 | €1,416,708 | €2,080,108 | +€663,400 | +46.8% |
| Accrued charges and deferred income | 492/3 | €125,578 | €201,593 | +€76,015 | +60.5% |
| Operating income | 70/76A | €12,459,387 | €12,818,498 | +€359,111 | +2.9% |
| Turnover | 70 | €58,567 | €66,588 | +€8,021 | +13.7% |
| Membership fees, donations, legacies and grants | 73 | €12,279,477 | €12,617,111 | +€337,634 | +2.7% |
| Other operating income | 74 | €113,296 | €125,691 | +€12,395 | +10.9% |
| Non-recurring operating income | 76A | €8,047 | €9,108 | +€1,061 | +13.2% |
| Operating charges | 60/66A | €12,225,762 | €12,855,374 | +€629,612 | +5.1% |
| Goods for resale, raw materials and consumables | 60 | €290,187 | €326,125 | +€35,938 | +12.4% |
| Purchases | 600/8 | €290,187 | €328,147 | +€37,960 | +13.1% |
| Change in stocks: decrease (increase) | 609 | - | -€2,022 | -€2,022 | |
| Services and other goods | 61 | €646,172 | €650,827 | +€4,655 | +0.7% |
| Remuneration, social security and pensions | 62 | €10,533,852 | €11,318,648 | +€784,796 | +7.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €535,058 | €511,595 | -€23,463 | -4.4% |
| Other operating charges | 640/8 | €218,121 | €48,179 | -€169,942 | -77.9% |
| Non-recurring operating charges | 66A | €2,372 | - | -€2,372 | |
| Operating profit (loss) | 9901 | €233,625 | -€36,876 | -€270,501 | |
| Financial income | 75/76B | €1,923 | €11,194 | +€9,271 | +482% |
| Recurring financial income | 75 | €1,923 | €11,194 | +€9,271 | +482% |
| Income from financial fixed assets | 750 | - | €375 | +€375 | |
| Income from current assets | 751 | €922 | €7,056 | +€6,134 | +665% |
| Other financial income | 752/9 | €1,001 | €3,763 | +€2,762 | +276% |
| Financial charges | 65/66B | €44,667 | €7,889 | -€36,778 | -82.3% |
| Recurring financial charges | 65 | €38,873 | €3,726 | -€35,147 | -90.4% |
| Debt charges | 650 | €20,543 | - | -€20,543 | |
| Write-downs on current assets other than stocks, contracts in progress and trade receivables: additions (reversals) | 651 | €17,592 | -€2,053 | -€19,645 | |
| Other financial charges | 652/9 | €739 | €5,779 | +€5,041 | +683% |
| Non-recurring financial charges | 66B | €5,795 | €4,163 | -€1,632 | -28.2% |
| Profit (loss) for the period before taxes | 9903 | €190,880 | -€33,571 | -€224,451 | |
| Profit (loss) for the period | 9904 | €190,880 | -€33,571 | -€224,451 | |
| Profit (loss) for the period to be appropriated | 9905 | €190,880 | -€33,571 | -€224,451 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.