Espace Psy Kestemont-Ninane: 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.
Espace Psy Kestemont-Ninane
Largest movements
- Receivables within one year +€18,823
up €18,823 (+93.3%), from €20,171 to €38,994
- Cash +€6,294
up €6,294 (+11.6%), from €54,471 to €60,765
mainly Net result for the year (+€26,591) and Depreciation (+€3,154)
- Tangible fixed assets -€1,987
down €1,987 (-32.0%), from €6,201 to €4,214
of which Furniture and vehicles: -€1,357
- Profit (loss) carried forward +€26,591
up €26,591 (+89.2%), from -€29,824 to -€3,233
- Tax, wage and social debts -€3,182
down €3,182 (-84.9%), from €3,748 to €566
- Current portion of long-term debt -€1,104
no longer reported in 2025 (was €1,104)
- Gross operating margin -€11,762
down €11,762 (-21.8%), from €53,974 to €42,212
- Taxes -€1,969
down €1,969 (-15.0%), from €13,164 to €11,195
- Depreciation -€1,646
down €1,646 (-34.3%), from €4,800 to €3,154
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 | €82,087 | €104,373 | +€22,286 | +27.1% |
| Fixed assets | 21/28 | €6,401 | €4,414 | -€1,987 | -31.0% |
| Tangible fixed assets | 22/27 | €6,201 | €4,214 | -€1,987 | -32.0% |
| Land and buildings | 22 | €1,515 | €1,269 | -€246 | -16.2% |
| Plant, machinery and equipment | 23 | €2,563 | €2,179 | -€384 | -15.0% |
| Furniture and vehicles | 24 | €2,123 | €766 | -€1,357 | -63.9% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €75,686 | €99,959 | +€24,273 | +32.1% |
| Amounts receivable within one year | 40/41 | €20,171 | €38,994 | +€18,823 | +93.3% |
| Other amounts receivable | 41 | €20,171 | €38,994 | +€18,823 | +93.3% |
| Cash at bank and in hand | 54/58 | €54,471 | €60,765 | +€6,294 | +11.6% |
| Deferred charges and accrued income | 490/1 | €1,044 | €200 | -€844 | -80.8% |
| Total equity and liabilities | 10/49 | €82,087 | €104,373 | +€22,286 | +27.1% |
| Equity | 10/15 | -€12,124 | €14,467 | +€26,591 | |
| Contributions | 10/11 | €14,700 | €14,700 | = | 0.0% |
| Reserves | 13 | €3,000 | €3,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,824 | -€3,233 | +€26,591 | +89.2% |
| Provisions and deferred taxes | 16 | €88,940 | €88,940 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €88,940 | €88,940 | = | 0.0% |
| Pensions and similar obligations | 160 | €88,940 | €88,940 | = | 0.0% |
| Amounts payable | 17/49 | €5,271 | €966 | -€4,305 | -81.7% |
| Amounts payable within one year | 42/48 | €5,271 | €966 | -€4,305 | -81.7% |
| Current portion of amounts payable after more than one year | 42 | €1,104 | - | -€1,104 | |
| Trade debts | 44 | €419 | €400 | -€19 | -4.5% |
| Suppliers | 440/4 | €419 | €400 | -€19 | -4.5% |
| Taxes, remuneration and social security | 45 | €3,748 | €566 | -€3,182 | -84.9% |
| Taxes | 450/3 | €3,748 | €566 | -€3,182 | -84.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,800 | €3,154 | -€1,646 | -34.3% |
| Other operating charges | 640/8 | €833 | €1,128 | +€295 | +35.4% |
| Gross operating margin | 9900 | €53,974 | €42,212 | -€11,762 | -21.8% |
| Operating profit (loss) | 9901 | €48,341 | €37,930 | -€10,411 | -21.5% |
| Financial income | 75/76B | - | €304 | +€304 | |
| Recurring financial income | 75 | - | €304 | +€304 | |
| Financial charges | 65/66B | €858 | €448 | -€410 | -47.8% |
| Recurring financial charges | 65 | €858 | €448 | -€410 | -47.8% |
| Profit (loss) for the period before taxes | 9903 | €47,483 | €37,786 | -€9,697 | -20.4% |
| Income taxes | 67/77 | €13,164 | €11,195 | -€1,969 | -15.0% |
| Profit (loss) for the period | 9904 | €34,319 | €26,591 | -€7,728 | -22.5% |
| Profit (loss) for the period to be appropriated | 9905 | €34,319 | €26,591 | -€7,728 | -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.