Dr. LECOT W. Psychiater: what changed
What changed
Dr. LECOT W. Psychiater
NACE 86.220, Specialist medical practice
filed annual accounts (NBB)
Net result for the year
€269,625
2024 · €101,077+€168,547
Equity
€854,276
2024 · €682,377+€171,899
Cash
€193,904
2024 · €43,196+€150,708
Balance sheet total
€940,185
2024 · €797,618+€142,567
Largest movements
Assets
- Cash +€150,708
up €150,708 (+349%), from €43,196 to €193,904
mainly Net result for the year (+€269,625) and Depreciation (+€45,892)
- Tangible fixed assets -€28,617
down €28,617 (-13.4%), from €213,145 to €184,528
of which Land and buildings: -€14,430
- Receivables within one year +€18,487
up €18,487 (+9.4%), from €197,056 to €215,543
of which Other amounts receivable: +€22,547
Equity and liabilities
- Reserves +€171,899
up €171,899 (+25.6%), from €670,695 to €842,594
of which Distributable reserves: +€173,099
- Debts after one year -€14,386
down €14,386 (-27.9%), from €51,617 to €37,231
- Other debts -€11,462
no longer reported in 2025 (was €11,462)
Income statement
- Gross operating margin +€215,786
up €215,786 (+97.9%), from €220,517 to €436,303
- Taxes +€74,477
up €74,477 (+163%), from €45,692 to €120,169
- Financial charges -€29,640
down €29,640 (-81.2%), from €36,521 to €6,881
of which Non-recurring financial charges: -€24,879
- Depreciation +€5,413
up €5,413 (+13.4%), from €40,479 to €45,892
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
€101,077
Gross operating margin
+€215,786
Depreciation
-€5,413
Other operating charges
+€456
Financial income
+€2,555
Financial charges
+€29,640
Taxes
-€74,477
Result 2025
€269,625
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
+€282,373
Investment
-€19,835
Financing
-€111,830
Cash 2024
€43,196
From operations (derived)
+€282,373
Net result for the year
+€269,625
Depreciation
+€45,892
Receivables within one year
-€18,487
Smaller working-capital items
+€271
Trade debts
-€6,372
Tax, wage and social debts
+€1,106
Other debts
-€11,462
Accrued charges and deferred income
+€1,800
Investment (derived)
-€19,835
Investment in fixed assets (net)
-€17,275
Current investments
-€2,560
Financing
-€111,830
Debts after one year
-€14,386
Current portion of long-term debt
+€281
Contributions, distributions and other
-€97,726
Cash 2025
€193,904
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €797,618 | €940,185 | +€142,567 | +17.9% |
| Fixed assets | 21/28 | €213,145 | €184,528 | -€28,617 | -13.4% |
| Tangible fixed assets | 22/27 | €213,145 | €184,528 | -€28,617 | -13.4% |
| Land and buildings | 22 | €86,579 | €72,149 | -€14,430 | -16.7% |
| Plant, machinery and equipment | 23 | €104,838 | €98,392 | -€6,447 | -6.1% |
| Furniture and vehicles | 24 | €21,728 | €13,988 | -€7,740 | -35.6% |
| Current assets | 29/58 | €584,473 | €755,657 | +€171,184 | +29.3% |
| Amounts receivable within one year | 40/41 | €197,056 | €215,543 | +€18,487 | +9.4% |
| Trade receivables | 40 | €197,056 | €192,996 | -€4,060 | -2.1% |
| Other amounts receivable | 41 | - | €22,547 | +€22,547 | |
| Current investments | 50/53 | €336,224 | €338,784 | +€2,560 | +0.8% |
| Cash at bank and in hand | 54/58 | €43,196 | €193,904 | +€150,708 | +349% |
| Deferred charges and accrued income | 490/1 | €7,997 | €7,426 | -€571 | -7.1% |
| Total equity and liabilities | 10/49 | €797,618 | €940,185 | +€142,567 | +17.9% |
| Equity | 10/15 | €682,377 | €854,276 | +€171,899 | +25.2% |
| Contributions | 10/11 | €11,682 | €11,682 | = | 0.0% |
| Reserves | 13 | €670,695 | €842,594 | +€171,899 | +25.6% |
| Tax-exempt reserves | 132 | €19,471 | €18,271 | -€1,200 | -6.2% |
| Distributable reserves | 133 | €651,224 | €824,323 | +€173,099 | +26.6% |
| Provisions and deferred taxes | 16 | €514 | €214 | -€300 | -58.4% |
| Deferred taxes | 168 | €514 | €214 | -€300 | -58.4% |
| Amounts payable | 17/49 | €114,727 | €85,695 | -€29,032 | -25.3% |
| Amounts payable after more than one year | 17 | €51,617 | €37,231 | -€14,386 | -27.9% |
| Financial debts | 170/4 | €51,617 | €37,231 | -€14,386 | -27.9% |
| Amounts payable within one year | 42/48 | €63,110 | €46,664 | -€16,446 | -26.1% |
| Current portion of amounts payable after more than one year | 42 | €14,104 | €14,386 | +€281 | +2.0% |
| Trade debts | 44 | €19,834 | €13,462 | -€6,372 | -32.1% |
| Suppliers | 440/4 | €19,834 | €13,462 | -€6,372 | -32.1% |
| Taxes, remuneration and social security | 45 | €17,710 | €18,817 | +€1,106 | +6.2% |
| Taxes | 450/3 | €17,710 | €18,817 | +€1,106 | +6.2% |
| Other amounts payable | 47/48 | €11,462 | - | -€11,462 | |
| Accrued charges and deferred income | 492/3 | - | €1,800 | +€1,800 | |
| Non-recurring operating income | 76A | - | €6,200 | +€6,200 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,479 | €45,892 | +€5,413 | +13.4% |
| Other operating charges | 640/8 | €5,361 | €4,905 | -€456 | -8.5% |
| Gross operating margin | 9900 | €220,517 | €436,303 | +€215,786 | +97.9% |
| Operating profit (loss) | 9901 | €174,677 | €385,506 | +€210,829 | +121% |
| Financial income | 75/76B | €8,314 | €10,869 | +€2,555 | +30.7% |
| Recurring financial income | 75 | €8,314 | €5,306 | -€3,008 | -36.2% |
| Non-recurring financial income | 76B | - | €5,563 | +€5,563 | |
| Financial charges | 65/66B | €36,521 | €6,881 | -€29,640 | -81.2% |
| Recurring financial charges | 65 | €11,412 | €6,651 | -€4,762 | -41.7% |
| Non-recurring financial charges | 66B | €25,109 | €230 | -€24,879 | -99.1% |
| Profit (loss) for the period before taxes | 9903 | €146,469 | €389,494 | +€243,025 | +166% |
| Transfer from deferred taxes | 780 | €300 | €300 | = | 0.0% |
| Income taxes | 67/77 | €45,692 | €120,169 | +€74,477 | +163% |
| Profit (loss) for the period | 9904 | €101,077 | €269,625 | +€168,547 | +167% |
| Transfer from tax-exempt reserves | 789 | €1,200 | €1,200 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €102,277 | €270,825 | +€168,547 | +165% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.