Dr. GERD DEVOS, 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. GERD DEVOS, PSYCHIATER
Largest movements
- Current investments +€54,000
new in 2025: €54,000
- Cash +€51,869
up €51,869 (+11.6%), from €448,868 to €500,737
mainly Other debts (+€389,752) and Net result for the year (+€155,449)
- Deferred charges and accrued income -€15,886
down €15,886 (-20.8%), from €76,333 to €60,447
- Tangible fixed assets -€12,976
down €12,976 (-26.1%), from €49,810 to €36,834
- Other debts +€389,752
up €389,752 (+568.4%), from €68,565 to €458,316
- Reserves -€379,052
down €379,052 (-78.3%), from €484,299 to €105,247
- Tax, wage and social debts +€66,408
up €66,408 (+422.2%), from €15,729 to €82,136
- Gross operating margin -€3,373
down €3,373 (-1.5%), from €219,617 to €216,245
- Taxes -€2,297
down €2,297 (-4.7%), from €49,258 to €46,961
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.
Cash bridge derived
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 | €575,011 | €652,019 | +€77,007 | +13.4% |
| Fixed assets | 21/28 | €49,810 | €36,834 | -€12,976 | -26.1% |
| Tangible fixed assets | 22/27 | €49,810 | €36,834 | -€12,976 | -26.1% |
| Furniture and vehicles | 24 | €49,810 | €36,834 | -€12,976 | -26.1% |
| Current assets | 29/58 | €525,201 | €615,184 | +€89,983 | +17.1% |
| Current investments | 50/53 | - | €54,000 | +€54,000 | |
| Cash at bank and in hand | 54/58 | €448,868 | €500,737 | +€51,869 | +11.6% |
| Deferred charges and accrued income | 490/1 | €76,333 | €60,447 | -€15,886 | -20.8% |
| Total equity and liabilities | 10/49 | €575,011 | €652,019 | +€77,007 | +13.4% |
| Equity | 10/15 | €489,299 | €110,247 | -€379,052 | -77.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Contributions outside capital | 11 | €5,000 | €5,000 | = | 0.0% |
| Other | 1109/19 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €484,299 | €105,247 | -€379,052 | -78.3% |
| Distributable reserves | 133 | €484,299 | €105,247 | -€379,052 | -78.3% |
| Amounts payable | 17/49 | €85,712 | €541,771 | +€456,059 | +532.1% |
| Amounts payable within one year | 42/48 | €85,712 | €541,771 | +€456,059 | +532.1% |
| Trade debts | 44 | €1,419 | €1,318 | -€101 | -7.1% |
| Suppliers | 440/4 | €1,419 | €1,318 | -€101 | -7.1% |
| Taxes, remuneration and social security | 45 | €15,729 | €82,136 | +€66,408 | +422.2% |
| Taxes | 450/3 | €15,729 | €82,136 | +€66,408 | +422.2% |
| Other amounts payable | 47/48 | €68,565 | €458,316 | +€389,752 | +568.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,976 | €12,976 | = | 0.0% |
| Other operating charges | 640/8 | €713 | €783 | +€69 | +9.7% |
| Gross operating margin | 9900 | €219,617 | €216,245 | -€3,373 | -1.5% |
| Operating profit (loss) | 9901 | €205,928 | €202,486 | -€3,442 | -1.7% |
| Financial income | 75/76B | - | €8 | +€8 | |
| Recurring financial income | 75 | - | €8 | +€8 | |
| Financial charges | 65/66B | €83 | €84 | +€2 | +1.8% |
| Recurring financial charges | 65 | €83 | €84 | +€2 | +1.8% |
| Profit (loss) for the period before taxes | 9903 | €205,846 | €202,410 | -€3,436 | -1.7% |
| Income taxes | 67/77 | €49,258 | €46,961 | -€2,297 | -4.7% |
| Profit (loss) for the period | 9904 | €156,588 | €155,449 | -€1,139 | -0.7% |
| Profit (loss) for the period to be appropriated | 9905 | €156,588 | €155,449 | -€1,139 | -0.7% |
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 12 October 2026 via checked.be.