CAPELLE PSYCHIATRE: 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.
CAPELLE PSYCHIATRE
Largest movements
- Cash -€98,555
down €98,555 (-82.1%), from €120,022 to €21,466
mainly Receivables within one year (-€97,812) and Tax, wage and social debts (-€61,768)
- Receivables within one year +€97,812
up €97,812 (+505%), from €19,379 to €117,191
of which Other amounts receivable: +€115,433
- Tangible fixed assets -€10,028
down €10,028 (-14.1%), from €71,129 to €61,101
of which Plant, machinery and equipment: -€7,006
- Deferred charges and accrued income +€9,001
up €9,001 (+519%), from €1,735 to €10,736
- Financial fixed assets -€6,380
no longer reported in 2025 (was €6,380)
- Profit (loss) carried forward +€81,519
new in 2025: €81,519
- Tax, wage and social debts -€61,768
down €61,768 (-36.6%), from €168,791 to €107,022
of which Taxes: -€56,811
- Other debts -€41,541
down €41,541 (-98.6%), from €42,124 to €583
- Trade debts +€13,434
up €13,434 (+234%), from €5,730 to €19,164
- Gross operating margin -€189,291
down €189,291 (-53.8%), from €352,033 to €162,743
- Staff costs -€62,024
down €62,024 (-67.8%), from €91,481 to €29,457
- Taxes -€31,679
down €31,679 (-49.3%), from €64,253 to €32,573
- Financial income -€13,192
down €13,192 (-98.0%), from €13,463 to €270
- Financial charges +€4,404
up €4,404 (+773%), from €570 to €4,974
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 | €218,645 | €210,495 | -€8,150 | -3.7% |
| Fixed assets | 21/28 | €77,509 | €61,101 | -€16,408 | -21.2% |
| Tangible fixed assets | 22/27 | €71,129 | €61,101 | -€10,028 | -14.1% |
| Plant, machinery and equipment | 23 | €58,132 | €51,126 | -€7,006 | -12.1% |
| Furniture and vehicles | 24 | €12,997 | €9,975 | -€3,022 | -23.3% |
| Financial fixed assets | 28 | €6,380 | - | -€6,380 | |
| Current assets | 29/58 | €141,136 | €149,394 | +€8,258 | +5.9% |
| Amounts receivable within one year | 40/41 | €19,379 | €117,191 | +€97,812 | +505% |
| Trade receivables | 40 | €19,379 | €1,759 | -€17,621 | -90.9% |
| Other amounts receivable | 41 | - | €115,433 | +€115,433 | |
| Cash at bank and in hand | 54/58 | €120,022 | €21,466 | -€98,555 | -82.1% |
| Deferred charges and accrued income | 490/1 | €1,735 | €10,736 | +€9,001 | +519% |
| Total equity and liabilities | 10/49 | €218,645 | €210,495 | -€8,150 | -3.7% |
| Equity | 10/15 | €2,000 | €83,519 | +€81,519 | +4,076% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €81,519 | +€81,519 | |
| Amounts payable | 17/49 | €216,645 | €126,976 | -€89,669 | -41.4% |
| Amounts payable within one year | 42/48 | €216,645 | €126,769 | -€89,876 | -41.5% |
| Trade debts | 44 | €5,730 | €19,164 | +€13,434 | +234% |
| Suppliers | 440/4 | €5,730 | €19,164 | +€13,434 | +234% |
| Taxes, remuneration and social security | 45 | €168,791 | €107,022 | -€61,768 | -36.6% |
| Taxes | 450/3 | €156,675 | €99,864 | -€56,811 | -36.3% |
| Remuneration and social security | 454/9 | €12,115 | €7,158 | -€4,957 | -40.9% |
| Other amounts payable | 47/48 | €42,124 | €583 | -€41,541 | -98.6% |
| Accrued charges and deferred income | 492/3 | - | €206 | +€206 | |
| Remuneration, social security and pensions | 62 | €91,481 | €29,457 | -€62,024 | -67.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,578 | €13,257 | +€679 | +5.4% |
| Other operating charges | 640/8 | €1,299 | €400 | -€899 | -69.2% |
| Gross operating margin | 9900 | €352,033 | €162,743 | -€189,291 | -53.8% |
| Operating profit (loss) | 9901 | €246,675 | €119,629 | -€127,046 | -51.5% |
| Financial income | 75/76B | €13,463 | €270 | -€13,192 | -98.0% |
| Recurring financial income | 75 | €13,463 | €270 | -€13,192 | -98.0% |
| Financial charges | 65/66B | €570 | €4,974 | +€4,404 | +773% |
| Recurring financial charges | 65 | €570 | €4,974 | +€4,404 | +773% |
| Profit (loss) for the period before taxes | 9903 | €259,568 | €114,926 | -€144,642 | -55.7% |
| Income taxes | 67/77 | €64,253 | €32,573 | -€31,679 | -49.3% |
| Profit (loss) for the period | 9904 | €195,315 | €82,352 | -€112,963 | -57.8% |
| Profit (loss) for the period to be appropriated | 9905 | €195,315 | €82,352 | -€112,963 | -57.8% |
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 1 November 2026 via checked.be.