Den Rooy Clinics: what changed
What changed
Den Rooy Clinics
NACE 86.931, Psychology services
filed annual accounts (NBB)
Net result for the year
€355,184
2024 · €396,000-€40,816
Equity
€1.3m
2024 · €990,131+€355,184
Cash
€854,520
2024 · €487,511+€367,009
Balance sheet total
€1.5m
2024 · €1.1m+€378,019
Largest movements
Assets
- Cash +€367,009
up €367,009 (+75.3%), from €487,511 to €854,520
mainly Net result for the year (+€355,184) and Depreciation (+€23,411)
- Receivables within one year +€32,547
up €32,547 (+5.9%), from €553,121 to €585,668
of which Other amounts receivable: +€26,564
- Tangible fixed assets -€23,411
down €23,411 (-24.6%), from €95,337 to €71,926
of which Furniture and vehicles: -€15,199
Equity and liabilities
- Profit (loss) carried forward +€355,184
up €355,184 (+36.2%), from €980,131 to €1.3m
Income statement
- Gross operating margin -€45,746
down €45,746 (-4.3%), from €1.1m to €1.0m
- Staff costs +€14,667
up €14,667 (+2.9%), from €505,802 to €520,469
- Taxes -€13,530
down €13,530 (-10.1%), from €133,825 to €120,295
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.
Result 2024
€396,000
Gross operating margin
-€45,746
Staff costs
-€14,667
Depreciation
+€280
Other operating charges
-€629
Financial income
+€6,003
Financial charges
+€413
Taxes
+€13,530
Result 2025
€355,184
raises the resultlowers the result
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.
From operations
+€364,992
Investment
€0
Financing
+€2,017
Cash 2024
€487,511
From operations (derived)
+€364,992
Net result for the year
+€355,184
Depreciation
+€23,411
Receivables within one year
-€32,547
Deferred charges and accrued income
-€1,874
Trade debts
+€6,511
Tax, wage and social debts
+€14,307
Financing
+€2,017
Short-term financial debts
+€2,017
Cash 2025
€854,520
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,135,970 | €1,513,989 | +€378,019 | +33.3% |
| Fixed assets | 21/28 | €95,337 | €71,926 | -€23,411 | -24.6% |
| Tangible fixed assets | 22/27 | €95,337 | €71,926 | -€23,411 | -24.6% |
| Land and buildings | 22 | €49,923 | €42,480 | -€7,444 | -14.9% |
| Furniture and vehicles | 24 | €37,956 | €22,757 | -€15,199 | -40.0% |
| Other tangible fixed assets | 26 | €7,458 | €6,690 | -€768 | -10.3% |
| Current assets | 29/58 | €1,040,633 | €1,442,062 | +€401,430 | +38.6% |
| Amounts receivable within one year | 40/41 | €553,121 | €585,668 | +€32,547 | +5.9% |
| Trade receivables | 40 | €22,336 | €28,319 | +€5,982 | +26.8% |
| Other amounts receivable | 41 | €530,785 | €557,349 | +€26,564 | +5.0% |
| Cash at bank and in hand | 54/58 | €487,511 | €854,520 | +€367,009 | +75.3% |
| Deferred charges and accrued income | 490/1 | - | €1,874 | +€1,874 | |
| Total equity and liabilities | 10/49 | €1,135,970 | €1,513,989 | +€378,019 | +33.3% |
| Equity | 10/15 | €990,131 | €1,345,315 | +€355,184 | +35.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €980,131 | €1,335,315 | +€355,184 | +36.2% |
| Amounts payable | 17/49 | €145,839 | €168,674 | +€22,835 | +15.7% |
| Amounts payable within one year | 42/48 | €145,839 | €168,674 | +€22,835 | +15.7% |
| Financial debts | 43 | - | €2,017 | +€2,017 | |
| Credit institutions | 430/8 | - | €2,017 | +€2,017 | |
| Trade debts | 44 | €17,332 | €23,843 | +€6,511 | +37.6% |
| Suppliers | 440/4 | €17,332 | €23,843 | +€6,511 | +37.6% |
| Taxes, remuneration and social security | 45 | €128,507 | €142,814 | +€14,307 | +11.1% |
| Taxes | 450/3 | €66,879 | €84,869 | +€17,990 | +26.9% |
| Remuneration and social security | 454/9 | €61,628 | €57,945 | -€3,683 | -6.0% |
| Remuneration, social security and pensions | 62 | €505,802 | €520,469 | +€14,667 | +2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,691 | €23,411 | -€280 | -1.2% |
| Other operating charges | 640/8 | €780 | €1,409 | +€629 | +80.6% |
| Gross operating margin | 9900 | €1,056,247 | €1,010,500 | -€45,746 | -4.3% |
| Operating profit (loss) | 9901 | €525,973 | €465,211 | -€60,762 | -11.6% |
| Financial income | 75/76B | €4,385 | €10,388 | +€6,003 | +137% |
| Recurring financial income | 75 | €4,385 | €10,388 | +€6,003 | +137% |
| Financial charges | 65/66B | €533 | €121 | -€413 | -77.4% |
| Recurring financial charges | 65 | €533 | €121 | -€413 | -77.4% |
| Profit (loss) for the period before taxes | 9903 | €529,824 | €475,479 | -€54,346 | -10.3% |
| Income taxes | 67/77 | €133,825 | €120,295 | -€13,530 | -10.1% |
| Profit (loss) for the period | 9904 | €396,000 | €355,184 | -€40,816 | -10.3% |
| Profit (loss) for the period to be appropriated | 9905 | €396,000 | €355,184 | -€40,816 | -10.3% |
Next steps
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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 4 November 2026 via checked.be.