Dr. Benoît Bourdeau - Psychiater: 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.
Dr. Benoît Bourdeau - Psychiater
Largest movements
- Cash +€79,509
up €79,509 (+42.0%), from €189,336 to €268,844
mainly Net result for the year (+€149,648) and Other debts (+€37,665)
- Current investments +€12,000
up €12,000 (+2.8%), from €436,053 to €448,053
- Reserves +€56,751
up €56,751 (+10.0%), from €570,007 to €626,757
- Other debts +€37,665
up €37,665 (+64.3%), from €58,552 to €96,217
- Gross operating margin +€3,775
up €3,775 (+1.8%), from €210,611 to €214,386
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €653,565 | €741,014 | +€87,449 | +13.4% |
| Fixed assets | 21/28 | €25,895 | €21,794 | -€4,101 | -15.8% |
| Tangible fixed assets | 22/27 | €25,895 | €21,794 | -€4,101 | -15.8% |
| Land and buildings | 22 | €15,708 | €12,458 | -€3,250 | -20.7% |
| Furniture and vehicles | 24 | - | €1,516 | +€1,516 | |
| Other tangible fixed assets | 26 | €10,187 | €7,819 | -€2,367 | -23.2% |
| Current assets | 29/58 | €627,670 | €719,221 | +€91,550 | +14.6% |
| Current investments | 50/53 | €436,053 | €448,053 | +€12,000 | +2.8% |
| Cash at bank and in hand | 54/58 | €189,336 | €268,844 | +€79,509 | +42.0% |
| Deferred charges and accrued income | 490/1 | €2,281 | €2,323 | +€42 | +1.8% |
| Total equity and liabilities | 10/49 | €653,565 | €741,014 | +€87,449 | +13.4% |
| Equity | 10/15 | €571,007 | €627,757 | +€56,751 | +9.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €570,007 | €626,757 | +€56,751 | +10.0% |
| Distributable reserves | 133 | €570,007 | €626,757 | +€56,751 | +10.0% |
| Amounts payable | 17/49 | €82,558 | €113,257 | +€30,698 | +37.2% |
| Amounts payable within one year | 42/48 | €82,558 | €113,257 | +€30,698 | +37.2% |
| Current portion of amounts payable after more than one year | 42 | €6,181 | - | -€6,181 | |
| Trade debts | 44 | €472 | - | -€472 | |
| Suppliers | 440/4 | €472 | - | -€472 | |
| Taxes, remuneration and social security | 45 | €17,354 | €17,040 | -€314 | -1.8% |
| Taxes | 450/3 | €17,354 | €17,040 | -€314 | -1.8% |
| Other amounts payable | 47/48 | €58,552 | €96,217 | +€37,665 | +64.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,617 | €5,617 | = | 0.0% |
| Other operating charges | 640/8 | €2,027 | €1,721 | -€306 | -15.1% |
| Gross operating margin | 9900 | €210,611 | €214,386 | +€3,775 | +1.8% |
| Operating profit (loss) | 9901 | €202,967 | €207,047 | +€4,081 | +2.0% |
| Financial income | 75/76B | €8,735 | €8,884 | +€149 | +1.7% |
| Recurring financial income | 75 | €8,735 | €8,884 | +€149 | +1.7% |
| Financial charges | 65/66B | €813 | €1,222 | +€409 | +50.4% |
| Recurring financial charges | 65 | €813 | €1,222 | +€409 | +50.4% |
| Profit (loss) for the period before taxes | 9903 | €210,889 | €214,709 | +€3,820 | +1.8% |
| Income taxes | 67/77 | €63,962 | €65,060 | +€1,099 | +1.7% |
| Profit (loss) for the period | 9904 | €146,927 | €149,648 | +€2,721 | +1.9% |
| Profit (loss) for the period to be appropriated | 9905 | €146,927 | €149,648 | +€2,721 | +1.9% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.