BETHESDA: what changed
What changed
BETHESDA
NACE 87.202, Residential care activities
filed annual accounts (NBB)
Net result for the year
€150,314
2023 · €55,328+€94,986
Equity
-€191,927
2023 · -€342,241+€150,314
Cash
€281,913
2023 · €95,689+€186,223
Balance sheet total
€526,691
2023 · €553,054-€26,363
Largest movements
Assets
- Receivables within one year -€196,037
down €196,037 (-51.7%), from €379,203 to €183,166
of which Trade receivables: -€101,932
- Cash +€186,223
up €186,223 (+195%), from €95,689 to €281,913
mainly Receivables within one year (+€196,037) and Net result for the year (+€150,314)
- Receivables after one year -€30,000
no longer reported in 2024 (was €30,000)
- Tangible fixed assets +€10,219
up €10,219 (+29.1%), from €35,142 to €45,361
of which Furniture and vehicles: +€14,696
Equity and liabilities
- Profit (loss) carried forward +€150,314
up €150,314 (+17.8%), from -€844,395 to -€694,081
- Debts within one year -€149,341
down €149,341 (-18.0%), from €827,893 to €678,552
of which Trade debts: -€176,417
- Accrued charges and deferred income -€27,337
down €27,337 (-40.6%), from €67,402 to €40,066
Income statement
- Gross operating margin +€181,288
up €181,288 (+9.7%), from €1.9m to €2.0m
- Staff costs +€134,522
up €134,522 (+7.6%), from €1.8m to €1.9m
- Write-downs -€49,073
new in 2024: -€49,073
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2023
€55,328
Gross operating margin
+€181,288
Staff costs
-€134,522
Depreciation
+€6,408
Write-downs
+€49,073
Other operating charges
+€4,228
Other operating items
-€12,132
Financial income
-€244
Financial charges
+€815
Taxes
+€73
Result 2024
€150,314
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€208,224
Investment
-€22,000
Financing
€0
Cash 2023
€95,689
From operations (derived)
+€208,224
Net result for the year
+€150,314
Depreciation
+€11,781
Receivables after one year
+€30,000
Receivables within one year
+€196,037
Deferred charges and accrued income
-€3,231
Debts within one year
-€149,341
Accrued charges and deferred income
-€27,337
Investment (derived)
-€22,000
Investment in fixed assets (net)
-€22,000
Cash 2024
€281,913
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €553,054 | €526,691 | -€26,363 | -4.8% |
| Fixed assets | 21/28 | €40,305 | €50,524 | +€10,219 | +25.4% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €35,142 | €45,361 | +€10,219 | +29.1% |
| Land and buildings | 22 | €191 | €48 | -€143 | -75.0% |
| Plant, machinery and equipment | 23 | €20,258 | €16,122 | -€4,136 | -20.4% |
| Furniture and vehicles | 24 | €13,638 | €28,334 | +€14,696 | +108% |
| Other tangible fixed assets | 26 | €1,055 | €857 | -€198 | -18.8% |
| Financial fixed assets | 28 | €5,163 | €5,163 | = | 0.0% |
| Current assets | 29/58 | €512,749 | €476,167 | -€36,582 | -7.1% |
| Amounts receivable after more than one year | 29 | €30,000 | - | -€30,000 | |
| Other amounts receivable | 291 | €30,000 | - | -€30,000 | |
| Amounts receivable within one year | 40/41 | €379,203 | €183,166 | -€196,037 | -51.7% |
| Trade receivables | 40 | €168,508 | €66,575 | -€101,932 | -60.5% |
| Other amounts receivable | 41 | €210,695 | €116,591 | -€94,105 | -44.7% |
| Cash at bank and in hand | 54/58 | €95,689 | €281,913 | +€186,223 | +195% |
| Deferred charges and accrued income | 490/1 | €7,857 | €11,089 | +€3,231 | +41.1% |
| Total equity and liabilities | 10/49 | €553,054 | €526,691 | -€26,363 | -4.8% |
| Equity | 10/15 | -€342,241 | -€191,927 | +€150,314 | +43.9% |
| Contributions | 10/11 | €315,000 | €315,000 | = | 0.0% |
| Capital | 10 | €315,000 | €315,000 | = | 0.0% |
| Reserves | 13 | €187,154 | €187,154 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€844,395 | -€694,081 | +€150,314 | +17.8% |
| Amounts payable | 17/49 | €895,295 | €718,618 | -€176,677 | -19.7% |
| Amounts payable within one year | 42/48 | €827,893 | €678,552 | -€149,341 | -18.0% |
| Financial debts | 43 | €53,667 | €53,757 | +€90 | +0.2% |
| Credit institutions | 430/8 | €53,667 | €53,757 | +€90 | +0.2% |
| Trade debts | 44 | €386,444 | €210,027 | -€176,417 | -45.7% |
| Suppliers | 440/4 | €386,444 | €210,027 | -€176,417 | -45.7% |
| Taxes, remuneration and social security | 45 | €296,546 | €333,270 | +€36,723 | +12.4% |
| Taxes | 450/3 | €15,054 | €17,002 | +€1,948 | +12.9% |
| Remuneration and social security | 454/9 | €281,493 | €316,268 | +€34,775 | +12.4% |
| Accrued charges and deferred income | 492/3 | €67,402 | €40,066 | -€27,337 | -40.6% |
| Non-recurring operating income | 76A | €15,703 | €25,625 | +€9,922 | +63.2% |
| Remuneration, social security and pensions | 62 | €1,771,435 | €1,905,957 | +€134,522 | +7.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,189 | €11,781 | -€6,408 | -35.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€49,073 | -€49,073 | |
| Other operating charges | 640/8 | €5,964 | €1,736 | -€4,228 | -70.9% |
| Non-recurring operating charges | 66A | €5,598 | €17,731 | +€12,132 | +217% |
| Gross operating margin | 9900 | €1,861,152 | €2,042,440 | +€181,288 | +9.7% |
| Operating profit (loss) | 9901 | €59,966 | €154,307 | +€94,342 | +157% |
| Financial income | 75/76B | €263 | €19 | -€244 | -92.8% |
| Recurring financial income | 75 | €263 | €19 | -€244 | -92.8% |
| Financial charges | 65/66B | €4,827 | €4,012 | -€815 | -16.9% |
| Recurring financial charges | 65 | €4,827 | €4,012 | -€815 | -16.9% |
| Profit (loss) for the period before taxes | 9903 | €55,401 | €150,314 | +€94,913 | +171% |
| Income taxes | 67/77 | €73 | - | -€73 | |
| Profit (loss) for the period | 9904 | €55,328 | €150,314 | +€94,986 | +172% |
| Profit (loss) for the period to be appropriated | 9905 | €55,328 | €150,314 | +€94,986 | +172% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.