BE PSY MED: 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.
BE PSY MED
Largest movements
- Cash +€104,965
up €104,965 (+47.1%), from €222,914 to €327,880
mainly Other debts (+€273,259) and Net result for the year (+€92,706)
- Tangible fixed assets -€11,688
down €11,688 (-29.8%), from €39,166 to €27,478
- Receivables within one year -€5,180
no longer reported in 2025 (was €5,180)
- Deferred charges and accrued income -€3,958
down €3,958 (-56.3%), from €7,024 to €3,066
- Other debts +€273,259
new in 2025: €273,259
- Profit (loss) carried forward -€228,516
down €228,516 (-100%), from €228,516 to €0
- Tax, wage and social debts +€52,214
up €52,214 (+1,989%), from €2,625 to €54,839
of which Taxes: +€52,839
- Debts after one year -€13,253
down €13,253 (-49.2%), from €26,929 to €13,676
- Gross operating margin +€24,505
up €24,505 (+21.2%), from €115,588 to €140,092
- Taxes +€14,598
up €14,598 (+86.9%), from €16,796 to €31,394
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 | €274,479 | €358,659 | +€84,180 | +30.7% |
| Fixed assets | 21/28 | €39,361 | €27,713 | -€11,648 | -29.6% |
| Tangible fixed assets | 22/27 | €39,166 | €27,478 | -€11,688 | -29.8% |
| Furniture and vehicles | 24 | €39,166 | €27,478 | -€11,688 | -29.8% |
| Financial fixed assets | 28 | €195 | €235 | +€40 | +20.5% |
| Current assets | 29/58 | €235,118 | €330,946 | +€95,828 | +40.8% |
| Amounts receivable within one year | 40/41 | €5,180 | - | -€5,180 | |
| Other amounts receivable | 41 | €5,180 | - | -€5,180 | |
| Cash at bank and in hand | 54/58 | €222,914 | €327,880 | +€104,965 | +47.1% |
| Deferred charges and accrued income | 490/1 | €7,024 | €3,066 | -€3,958 | -56.3% |
| Total equity and liabilities | 10/49 | €274,479 | €358,659 | +€84,180 | +30.7% |
| Equity | 10/15 | €230,516 | €2,000 | -€228,516 | -99.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €228,516 | €0 | -€228,516 | -100% |
| Amounts payable | 17/49 | €43,963 | €356,659 | +€312,696 | +711% |
| Amounts payable after more than one year | 17 | €26,929 | €13,676 | -€13,253 | -49.2% |
| Financial debts | 170/4 | €26,929 | €13,676 | -€13,253 | -49.2% |
| Amounts payable within one year | 42/48 | €17,035 | €342,983 | +€325,949 | +1,913% |
| Current portion of amounts payable after more than one year | 42 | €12,843 | €13,253 | +€410 | +3.2% |
| Trade debts | 44 | €1,566 | €1,632 | +€66 | +4.2% |
| Suppliers | 440/4 | €1,566 | €1,632 | +€66 | +4.2% |
| Taxes, remuneration and social security | 45 | €2,625 | €54,839 | +€52,214 | +1,989% |
| Taxes | 450/3 | - | €52,839 | +€52,839 | |
| Remuneration and social security | 454/9 | €2,625 | €2,000 | -€625 | -23.8% |
| Other amounts payable | 47/48 | - | €273,259 | +€273,259 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,060 | €13,554 | +€494 | +3.8% |
| Other operating charges | 640/8 | €1,197 | €1,217 | +€20 | +1.7% |
| Gross operating margin | 9900 | €115,588 | €140,092 | +€24,505 | +21.2% |
| Operating profit (loss) | 9901 | €101,331 | €125,321 | +€23,990 | +23.7% |
| Financial income | 75/76B | €6 | €15 | +€9 | +155% |
| Recurring financial income | 75 | €6 | €15 | +€9 | +155% |
| Financial charges | 65/66B | €1,616 | €1,236 | -€380 | -23.5% |
| Recurring financial charges | 65 | €1,616 | €1,236 | -€380 | -23.5% |
| Profit (loss) for the period before taxes | 9903 | €99,721 | €124,100 | +€24,379 | +24.4% |
| Income taxes | 67/77 | €16,796 | €31,394 | +€14,598 | +86.9% |
| Profit (loss) for the period | 9904 | €82,925 | €92,706 | +€9,781 | +11.8% |
| Profit (loss) for the period to be appropriated | 9905 | €82,925 | €92,706 | +€9,781 | +11.8% |
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.