DR. SDC, 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. SDC, PSYCHIATER
Largest movements
- Cash +€110,982
up €110,982 (+339%), from €32,704 to €143,685
mainly Net result for the year (+€152,548) and Depreciation (+€7,828)
- Deferred charges and accrued income +€27,801
up €27,801 (+69.0%), from €40,308 to €68,108
- Receivables within one year +€5,094
new in 2025: €5,094
- Reserves +€152,548
up €152,548 (+288%), from €52,970 to €205,518
- Debts after one year -€6,960
down €6,960 (-30.9%), from €22,508 to €15,548
- Tax, wage and social debts -€4,244
down €4,244 (-53.7%), from €7,909 to €3,665
- Gross operating margin +€132,281
up €132,281 (+173%), from €76,658 to €208,939
- Taxes +€31,497
up €31,497 (+219%), from €14,409 to €45,906
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 | €101,466 | €243,628 | +€142,162 | +140% |
| Fixed assets | 21/28 | €28,455 | €26,741 | -€1,714 | -6.0% |
| Tangible fixed assets | 22/27 | €28,455 | €26,741 | -€1,714 | -6.0% |
| Furniture and vehicles | 24 | €28,455 | €26,741 | -€1,714 | -6.0% |
| Current assets | 29/58 | €73,011 | €216,887 | +€143,876 | +197% |
| Amounts receivable within one year | 40/41 | - | €5,094 | +€5,094 | |
| Other amounts receivable | 41 | - | €5,094 | +€5,094 | |
| Cash at bank and in hand | 54/58 | €32,704 | €143,685 | +€110,982 | +339% |
| Deferred charges and accrued income | 490/1 | €40,308 | €68,108 | +€27,801 | +69.0% |
| Total equity and liabilities | 10/49 | €101,466 | €243,628 | +€142,162 | +140% |
| Equity | 10/15 | €54,970 | €207,518 | +€152,548 | +278% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €52,970 | €205,518 | +€152,548 | +288% |
| Distributable reserves | 133 | €52,970 | €205,518 | +€152,548 | +288% |
| Amounts payable | 17/49 | €46,496 | €36,110 | -€10,386 | -22.3% |
| Amounts payable after more than one year | 17 | €22,508 | €15,548 | -€6,960 | -30.9% |
| Financial debts | 170/4 | €22,508 | €15,548 | -€6,960 | -30.9% |
| Amounts payable within one year | 42/48 | €23,932 | €20,117 | -€3,814 | -15.9% |
| Current portion of amounts payable after more than one year | 42 | €6,653 | €6,960 | +€307 | +4.6% |
| Trade debts | 44 | €2,241 | €1,614 | -€627 | -28.0% |
| Suppliers | 440/4 | €2,241 | €1,614 | -€627 | -28.0% |
| Taxes, remuneration and social security | 45 | €7,909 | €3,665 | -€4,244 | -53.7% |
| Taxes | 450/3 | €7,909 | €3,665 | -€4,244 | -53.7% |
| Other amounts payable | 47/48 | €7,129 | €7,879 | +€750 | +10.5% |
| Accrued charges and deferred income | 492/3 | €57 | €445 | +€388 | +682% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,540 | €7,828 | +€1,288 | +19.7% |
| Other operating charges | 640/8 | €1,185 | €782 | -€403 | -34.0% |
| Gross operating margin | 9900 | €76,658 | €208,939 | +€132,281 | +173% |
| Operating profit (loss) | 9901 | €68,933 | €200,328 | +€131,396 | +191% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,553 | €1,873 | +€320 | +20.6% |
| Recurring financial charges | 65 | €1,553 | €1,873 | +€320 | +20.6% |
| Profit (loss) for the period before taxes | 9903 | €67,379 | €198,455 | +€131,076 | +195% |
| Income taxes | 67/77 | €14,409 | €45,906 | +€31,497 | +219% |
| Profit (loss) for the period | 9904 | €52,970 | €152,548 | +€99,578 | +188% |
| Profit (loss) for the period to be appropriated | 9905 | €52,970 | €152,548 | +€99,578 | +188% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.