DR. MUYLAERT SOFIE, 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. MUYLAERT SOFIE, PSYCHIATER
Largest movements
- Current investments +€76,000
up €76,000 (+33.0%), from €230,000 to €306,000
- Cash -€60,335
down €60,335 (-23.0%), from €262,455 to €202,121
mainly Contributions, distributions and other (-€140,200) and Current investments (-€76,000)
- Receivables within one year -€58,697
down €58,697 (-27.2%), from €216,134 to €157,437
of which Trade receivables: -€100,664
- Tangible fixed assets -€31,609
down €31,609 (-10.1%), from €314,099 to €282,490
of which Land and buildings: -€21,991
- Reserves -€53,666
down €53,666 (-5.1%), from €1.0m to €993,431
of which Distributable reserves: -€53,666
- Debts after one year -€28,800
down €28,800 (-22.4%), from €128,410 to €99,611
- Trade debts +€15,316
up €15,316 (+182%), from €8,399 to €23,714
- Gross operating margin -€130,517
down €130,517 (-46.8%), from €278,706 to €148,189
- Taxes -€29,702
down €29,702 (-42.4%), from €70,026 to €40,324
- Depreciation -€10,353
down €10,353 (-24.7%), from €41,961 to €31,609
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 | €1,235,284 | €1,162,518 | -€72,766 | -5.9% |
| Fixed assets | 21/28 | €314,099 | €282,490 | -€31,609 | -10.1% |
| Tangible fixed assets | 22/27 | €314,099 | €282,490 | -€31,609 | -10.1% |
| Land and buildings | 22 | €302,677 | €280,686 | -€21,991 | -7.3% |
| Plant, machinery and equipment | 23 | €3,624 | €1,804 | -€1,820 | -50.2% |
| Furniture and vehicles | 24 | €7,797 | - | -€7,797 | |
| Current assets | 29/58 | €921,185 | €880,028 | -€41,157 | -4.5% |
| Amounts receivable after more than one year | 29 | €200,000 | €200,000 | = | 0.0% |
| Other amounts receivable | 291 | €200,000 | €200,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €216,134 | €157,437 | -€58,697 | -27.2% |
| Trade receivables | 40 | €162,138 | €61,474 | -€100,664 | -62.1% |
| Other amounts receivable | 41 | €53,996 | €95,963 | +€41,967 | +77.7% |
| Current investments | 50/53 | €230,000 | €306,000 | +€76,000 | +33.0% |
| Cash at bank and in hand | 54/58 | €262,455 | €202,121 | -€60,335 | -23.0% |
| Deferred charges and accrued income | 490/1 | €12,596 | €14,470 | +€1,874 | +14.9% |
| Total equity and liabilities | 10/49 | €1,235,284 | €1,162,518 | -€72,766 | -5.9% |
| Equity | 10/15 | €1,059,497 | €1,005,831 | -€53,666 | -5.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,047,097 | €993,431 | -€53,666 | -5.1% |
| Tax-exempt reserves | 132 | €199,975 | €199,975 | = | 0.0% |
| Distributable reserves | 133 | €847,122 | €793,456 | -€53,666 | -6.3% |
| Amounts payable | 17/49 | €175,787 | €156,687 | -€19,100 | -10.9% |
| Amounts payable after more than one year | 17 | €128,410 | €99,611 | -€28,800 | -22.4% |
| Financial debts | 170/4 | €128,410 | €99,611 | -€28,800 | -22.4% |
| Amounts payable within one year | 42/48 | €47,152 | €56,892 | +€9,740 | +20.7% |
| Current portion of amounts payable after more than one year | 42 | €36,753 | €31,177 | -€5,576 | -15.2% |
| Trade debts | 44 | €8,399 | €23,714 | +€15,316 | +182% |
| Suppliers | 440/4 | €8,399 | €23,714 | +€15,316 | +182% |
| Taxes, remuneration and social security | 45 | €2,000 | €2,000 | = | 0.0% |
| Taxes | 450/3 | €2,000 | €2,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €225 | €185 | -€40 | -17.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,961 | €31,609 | -€10,353 | -24.7% |
| Other operating charges | 640/8 | €3,080 | €3,107 | +€27 | +0.9% |
| Gross operating margin | 9900 | €278,706 | €148,189 | -€130,517 | -46.8% |
| Operating profit (loss) | 9901 | €233,664 | €113,473 | -€120,191 | -51.4% |
| Financial income | 75/76B | €15,364 | €17,242 | +€1,879 | +12.2% |
| Recurring financial income | 75 | €15,364 | €17,242 | +€1,879 | +12.2% |
| Financial charges | 65/66B | €4,247 | €3,858 | -€389 | -9.1% |
| Recurring financial charges | 65 | €4,247 | €3,858 | -€389 | -9.1% |
| Profit (loss) for the period before taxes | 9903 | €244,781 | €126,858 | -€117,923 | -48.2% |
| Income taxes | 67/77 | €70,026 | €40,324 | -€29,702 | -42.4% |
| Profit (loss) for the period | 9904 | €174,755 | €86,534 | -€88,221 | -50.5% |
| Transfer to tax-exempt reserves | 689 | €63,150 | - | -€63,150 | |
| Profit (loss) for the period to be appropriated | 9905 | €111,605 | €86,534 | -€25,071 | -22.5% |
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 24 October 2026 via checked.be.