Dr. Iris Boonen - 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. Iris Boonen - Psychiater
Largest movements
- Cash -€57,157
down €57,157 (-61.2%), from €93,349 to €36,193
mainly Contributions, distributions and other (-€171,300) and Trade debts (-€43,400)
- Trade debts -€43,400
down €43,400 (-99.0%), from €43,824 to €424
- Tax, wage and social debts -€8,791
no longer reported in 2025 (was €8,791)
- Reserves -€6,540
down €6,540 (-1.3%), from €495,985 to €489,445
- Taxes +€6,905
up €6,905 (+12.7%), from €54,277 to €61,182
- Gross operating margin +€5,279
up €5,279 (+2.3%), from €226,246 to €231,526
- Financial charges -€3,667
down €3,667 (-98.2%), from €3,733 to €66
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 | €598,991 | €540,864 | -€58,127 | -9.7% |
| Fixed assets | 21/28 | €5,055 | - | -€5,055 | |
| Tangible fixed assets | 22/27 | €5,055 | - | -€5,055 | |
| Furniture and vehicles | 24 | €5,055 | - | -€5,055 | |
| Current assets | 29/58 | €593,936 | €540,864 | -€53,072 | -8.9% |
| Amounts receivable within one year | 40/41 | - | €3,818 | +€3,818 | |
| Other amounts receivable | 41 | - | €3,818 | +€3,818 | |
| Current investments | 50/53 | €500,000 | €500,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €93,349 | €36,193 | -€57,157 | -61.2% |
| Deferred charges and accrued income | 490/1 | €587 | €853 | +€267 | +45.4% |
| Total equity and liabilities | 10/49 | €598,991 | €540,864 | -€58,127 | -9.7% |
| Equity | 10/15 | €498,985 | €492,445 | -€6,540 | -1.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €495,985 | €489,445 | -€6,540 | -1.3% |
| Distributable reserves | 133 | €495,985 | €489,445 | -€6,540 | -1.3% |
| Amounts payable | 17/49 | €100,007 | €48,419 | -€51,588 | -51.6% |
| Amounts payable within one year | 42/48 | €100,007 | €48,419 | -€51,588 | -51.6% |
| Trade debts | 44 | €43,824 | €424 | -€43,400 | -99.0% |
| Suppliers | 440/4 | €43,824 | €424 | -€43,400 | -99.0% |
| Taxes, remuneration and social security | 45 | €8,791 | - | -€8,791 | |
| Taxes | 450/3 | €8,791 | - | -€8,791 | |
| Other amounts payable | 47/48 | €47,392 | €47,996 | +€604 | +1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,050 | €5,055 | -€995 | -16.4% |
| Other operating charges | 640/8 | €449 | €462 | +€12 | +2.8% |
| Gross operating margin | 9900 | €226,246 | €231,526 | +€5,279 | +2.3% |
| Operating profit (loss) | 9901 | €219,747 | €226,008 | +€6,262 | +2.8% |
| Financial charges | 65/66B | €3,733 | €66 | -€3,667 | -98.2% |
| Recurring financial charges | 65 | €3,733 | €66 | -€3,667 | -98.2% |
| Profit (loss) for the period before taxes | 9903 | €216,014 | €225,942 | +€9,929 | +4.6% |
| Income taxes | 67/77 | €54,277 | €61,182 | +€6,905 | +12.7% |
| Profit (loss) for the period | 9904 | €161,737 | €164,760 | +€3,023 | +1.9% |
| Profit (loss) for the period to be appropriated | 9905 | €161,737 | €164,760 | +€3,023 | +1.9% |
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 23 October 2026 via checked.be.