BO CARE: what changed
BO CARE
Largest movements
- Receivables within one year +€4,135
up €4,135 (+4.2%), from €97,864 to €101,999
of which Trade receivables: +€8,979
- Cash -€3,840
down €3,840 (-85.2%), from €4,507 to €667
mainly Trade debts (-€11,093) and Receivables within one year (-€4,135)
- Advances received +€13,628
up €13,628 (+53.8%), from €25,314 to €38,942
- Trade debts -€11,093
down €11,093 (-83.5%), from €13,279 to €2,186
- Gross operating margin -€33,835
down €33,835, from €32,752 to -€1,083
- Taxes -€8,177
down €8,177 (-69.6%), from €11,749 to €3,571
- Other operating charges -€2,246
down €2,246 (-91.8%), from €2,446 to €200
- Financial income +€352
up €352 (+8.9%), from €3,956 to €4,308
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €106,327 | €107,169 | +€842 | +0.8% |
| Fixed assets | 21/28 | - | €249 | +€249 | |
| Financial fixed assets | 28 | - | €249 | +€249 | |
| Current assets | 29/58 | €106,327 | €106,920 | +€593 | +0.6% |
| Amounts receivable within one year | 40/41 | €97,864 | €101,999 | +€4,135 | +4.2% |
| Trade receivables | 40 | €16,323 | €25,302 | +€8,979 | +55.0% |
| Other amounts receivable | 41 | €81,541 | €76,697 | -€4,844 | -5.9% |
| Cash at bank and in hand | 54/58 | €4,507 | €667 | -€3,840 | -85.2% |
| Deferred charges and accrued income | 490/1 | €3,956 | €4,254 | +€298 | +7.5% |
| Total equity and liabilities | 10/49 | €106,327 | €107,169 | +€842 | +0.8% |
| Equity | 10/15 | €47,968 | €47,168 | -€800 | -1.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €21,000 | €21,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,000 | - | -€1,000 | |
| Reserves not available under the articles | 1311 | €1,000 | - | -€1,000 | |
| Distributable reserves | 133 | €20,000 | €21,000 | +€1,000 | +5.0% |
| Profit (loss) carried forward | 14 | €24,968 | €24,168 | -€800 | -3.2% |
| Amounts payable | 17/49 | €58,359 | €60,001 | +€1,642 | +2.8% |
| Amounts payable within one year | 42/48 | €58,359 | €60,001 | +€1,642 | +2.8% |
| Trade debts | 44 | €13,279 | €2,186 | -€11,093 | -83.5% |
| Suppliers | 440/4 | €13,279 | €2,186 | -€11,093 | -83.5% |
| Advances received on contracts in progress | 46 | €25,314 | €38,942 | +€13,628 | +53.8% |
| Taxes, remuneration and social security | 45 | €19,766 | €18,873 | -€893 | -4.5% |
| Taxes | 450/3 | €19,766 | €18,873 | -€893 | -4.5% |
| Other operating charges | 640/8 | €2,446 | €200 | -€2,246 | -91.8% |
| Gross operating margin | 9900 | €32,752 | -€1,083 | -€33,835 | |
| Operating profit (loss) | 9901 | €30,306 | -€1,283 | -€31,589 | |
| Financial income | 75/76B | €3,956 | €4,308 | +€352 | +8.9% |
| Recurring financial income | 75 | €3,956 | €4,308 | +€352 | +8.9% |
| Financial charges | 65/66B | - | €254 | +€254 | |
| Recurring financial charges | 65 | - | €254 | +€254 | |
| Profit (loss) for the period before taxes | 9903 | €34,262 | €2,771 | -€31,491 | -91.9% |
| Income taxes | 67/77 | €11,749 | €3,571 | -€8,177 | -69.6% |
| Profit (loss) for the period | 9904 | €22,513 | -€800 | -€23,313 | |
| Profit (loss) for the period to be appropriated | 9905 | €22,513 | -€800 | -€23,313 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.