DR. MATTON CELINE, PSYCHIATER: what changed
What changed
DR. MATTON CELINE, PSYCHIATER
NACE 86.931, Psychology services
filed annual accounts (NBB)
Net result for the year
€127,708
2024 · €137,544-€9,836
Equity
€872,890
2024 · €746,016+€126,875
Cash
€568,194
2024 · €661,987-€93,793
Balance sheet total
€988,861
2024 · €939,133+€49,728
Largest movements
Assets
- Tangible fixed assets +€169,978
up €169,978 (+133%), from €127,354 to €297,332
of which Land and buildings: +€185,043
- Cash -€93,793
down €93,793 (-14.2%), from €661,987 to €568,194
mainly Investment in fixed assets (net) (-€195,427) and Tax, wage and social debts (-€31,788)
- Deferred charges and accrued income -€21,944
down €21,944 (-25.6%), from €85,792 to €63,848
Equity and liabilities
- Reserves +€126,875
up €126,875 (+17.4%), from €727,416 to €854,290
- Tax, wage and social debts -€31,788
down €31,788 (-71.3%), from €44,558 to €12,771
- Other debts -€19,680
down €19,680 (-18.0%), from €109,260 to €89,580
- Current portion of long-term debt -€11,239
down €11,239 (-66.7%), from €16,859 to €5,620
Income statement
- Gross operating margin -€37,666
down €37,666 (-15.3%), from €246,109 to €208,444
- Depreciation -€17,484
down €17,484 (-40.7%), from €42,933 to €25,449
- Financial income +€4,666
up €4,666 (+102%), from €4,581 to €9,247
- Taxes -€3,522
down €3,522 (-6.0%), from €58,864 to €55,342
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
€137,544
Gross operating margin
-€37,666
Depreciation
+€17,484
Other operating charges
-€25
Financial income
+€4,666
Financial charges
+€2,182
Taxes
+€3,522
Result 2025
€127,708
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
+€126,172
Investment
-€195,427
Financing
-€24,539
Cash 2024
€661,987
From operations (derived)
+€126,172
Net result for the year
+€127,708
Depreciation
+€25,449
Receivables within one year
+€4,514
Deferred charges and accrued income
+€21,944
Trade debts
-€77
Tax, wage and social debts
-€31,788
Other debts
-€19,680
Accrued charges and deferred income
-€1,897
Investment (derived)
-€195,427
Investment in fixed assets (net)
-€195,427
Financing
-€24,539
Debts after one year
-€5,620
Current portion of long-term debt
-€11,239
Short-term financial debts
-€6,847
Contributions, distributions and other
-€833
Cash 2025
€568,194
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €939,133 | €988,861 | +€49,728 | +5.3% |
| Fixed assets | 21/28 | €127,354 | €297,332 | +€169,978 | +133% |
| Tangible fixed assets | 22/27 | €127,354 | €297,332 | +€169,978 | +133% |
| Land and buildings | 22 | €70,376 | €255,419 | +€185,043 | +263% |
| Plant, machinery and equipment | 23 | €1,392 | €870 | -€523 | -37.6% |
| Furniture and vehicles | 24 | €52,470 | €38,734 | -€13,736 | -26.2% |
| Other tangible fixed assets | 26 | €3,116 | €2,310 | -€806 | -25.9% |
| Current assets | 29/58 | €811,780 | €691,529 | -€120,250 | -14.8% |
| Amounts receivable within one year | 40/41 | €13,660 | €9,146 | -€4,514 | -33.0% |
| Trade receivables | 40 | €13,660 | €3,949 | -€9,711 | -71.1% |
| Other amounts receivable | 41 | - | €5,198 | +€5,198 | |
| Current investments | 50/53 | €50,341 | €50,341 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €661,987 | €568,194 | -€93,793 | -14.2% |
| Deferred charges and accrued income | 490/1 | €85,792 | €63,848 | -€21,944 | -25.6% |
| Total equity and liabilities | 10/49 | €939,133 | €988,861 | +€49,728 | +5.3% |
| Equity | 10/15 | €746,016 | €872,890 | +€126,875 | +17.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €727,416 | €854,290 | +€126,875 | +17.4% |
| Distributable reserves | 133 | €727,416 | €854,290 | +€126,875 | +17.4% |
| Amounts payable | 17/49 | €193,118 | €115,971 | -€77,147 | -39.9% |
| Amounts payable after more than one year | 17 | €5,620 | - | -€5,620 | |
| Financial debts | 170/4 | €5,620 | - | -€5,620 | |
| Amounts payable within one year | 42/48 | €178,391 | €108,760 | -€69,631 | -39.0% |
| Current portion of amounts payable after more than one year | 42 | €16,859 | €5,620 | -€11,239 | -66.7% |
| Financial debts | 43 | €6,847 | - | -€6,847 | |
| Credit institutions | 430/8 | €6,847 | - | -€6,847 | |
| Trade debts | 44 | €866 | €789 | -€77 | -8.9% |
| Suppliers | 440/4 | €866 | €789 | -€77 | -8.9% |
| Taxes, remuneration and social security | 45 | €44,558 | €12,771 | -€31,788 | -71.3% |
| Taxes | 450/3 | €44,558 | €12,771 | -€31,788 | -71.3% |
| Other amounts payable | 47/48 | €109,260 | €89,580 | -€19,680 | -18.0% |
| Accrued charges and deferred income | 492/3 | €9,108 | €7,211 | -€1,897 | -20.8% |
| Non-recurring operating income | 76A | €9,000 | - | -€9,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,933 | €25,449 | -€17,484 | -40.7% |
| Other operating charges | 640/8 | €1,012 | €1,037 | +€25 | +2.5% |
| Gross operating margin | 9900 | €246,109 | €208,444 | -€37,666 | -15.3% |
| Operating profit (loss) | 9901 | €202,165 | €181,958 | -€20,206 | -10.0% |
| Financial income | 75/76B | €4,581 | €9,247 | +€4,666 | +102% |
| Recurring financial income | 75 | €4,581 | €9,247 | +€4,666 | +102% |
| Financial charges | 65/66B | €10,337 | €8,155 | -€2,182 | -21.1% |
| Recurring financial charges | 65 | €10,337 | €8,155 | -€2,182 | -21.1% |
| Profit (loss) for the period before taxes | 9903 | €196,409 | €183,050 | -€13,358 | -6.8% |
| Income taxes | 67/77 | €58,864 | €55,342 | -€3,522 | -6.0% |
| Profit (loss) for the period | 9904 | €137,544 | €127,708 | -€9,836 | -7.2% |
| Profit (loss) for the period to be appropriated | 9905 | €137,544 | €127,708 | -€9,836 | -7.2% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.