Med@Psy: what changed
Two fiscal 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.
Med@Psy
Largest movements
- Receivables within one year +€28,160
up €28,160 (+176.1%), from €15,989 to €44,148
of which Other amounts receivable: +€27,640
- Cash -€16,118
down €16,118 (-54.2%), from €29,723 to €13,605
mainly Receivables within one year (-€28,160) and Trade debts (-€573)
- Tangible fixed assets -€953
down €953 (-63.1%), from €1,510 to €557
of which Furniture and vehicles: -€679
- Reserves +€7,120
up €7,120 (+22.7%), from €31,333 to €38,453
- Current portion of long-term debt +€5,000
new in 2025: €5,000
- Gross operating margin -€3,147
down €3,147 (-19.9%), from €15,812 to €12,666
- Taxes +€1,887
up €1,887 (+70.1%), from €2,694 to €4,581
- Financial income +€984
up €984 (+335.5%), from €293 to €1,277
- Other operating charges -€408
down €408 (-33.8%), from €1,206 to €799
- Financial charges -€236
down €236 (-32.5%), from €726 to €490
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.
Cash bridge derived
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 | €47,277 | €58,483 | +€11,206 | +23.7% |
| Fixed assets | 21/28 | €1,565 | €612 | -€953 | -60.9% |
| Tangible fixed assets | 22/27 | €1,510 | €557 | -€953 | -63.1% |
| Furniture and vehicles | 24 | €1,236 | €557 | -€679 | -55.0% |
| Other tangible fixed assets | 26 | €274 | - | -€274 | |
| Financial fixed assets | 28 | €55 | €55 | = | 0.0% |
| Current assets | 29/58 | €45,712 | €57,871 | +€12,160 | +26.6% |
| Amounts receivable within one year | 40/41 | €15,989 | €44,148 | +€28,160 | +176.1% |
| Trade receivables | 40 | - | €520 | +€520 | |
| Other amounts receivable | 41 | €15,989 | €43,628 | +€27,640 | +172.9% |
| Cash at bank and in hand | 54/58 | €29,723 | €13,605 | -€16,118 | -54.2% |
| Deferred charges and accrued income | 490/1 | - | €118 | +€118 | |
| Total equity and liabilities | 10/49 | €47,277 | €58,483 | +€11,206 | +23.7% |
| Equity | 10/15 | €45,593 | €52,713 | +€7,120 | +15.6% |
| Contributions | 10/11 | €14,260 | €14,260 | = | 0.0% |
| Reserves | 13 | €31,333 | €38,453 | +€7,120 | +22.7% |
| Distributable reserves | 133 | €31,333 | €38,453 | +€7,120 | +22.7% |
| Amounts payable | 17/49 | €1,684 | €5,770 | +€4,086 | +242.6% |
| Amounts payable within one year | 42/48 | €1,684 | €5,770 | +€4,086 | +242.6% |
| Current portion of amounts payable after more than one year | 42 | - | €5,000 | +€5,000 | |
| Trade debts | 44 | €631 | €58 | -€573 | -90.9% |
| Suppliers | 440/4 | €631 | €58 | -€573 | -90.9% |
| Taxes, remuneration and social security | 45 | €1,053 | €712 | -€341 | -32.4% |
| Taxes | 450/3 | €1,053 | €712 | -€341 | -32.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €947 | €953 | +€6 | +0.7% |
| Other operating charges | 640/8 | €1,206 | €799 | -€408 | -33.8% |
| Gross operating margin | 9900 | €15,812 | €12,666 | -€3,147 | -19.9% |
| Operating profit (loss) | 9901 | €13,659 | €10,914 | -€2,745 | -20.1% |
| Financial income | 75/76B | €293 | €1,277 | +€984 | +335.5% |
| Recurring financial income | 75 | €293 | €1,277 | +€984 | +335.5% |
| Financial charges | 65/66B | €726 | €490 | -€236 | -32.5% |
| Recurring financial charges | 65 | €726 | €490 | -€236 | -32.5% |
| Profit (loss) for the period before taxes | 9903 | €13,226 | €11,701 | -€1,525 | -11.5% |
| Income taxes | 67/77 | €2,694 | €4,581 | +€1,887 | +70.1% |
| Profit (loss) for the period | 9904 | €10,533 | €7,120 | -€3,412 | -32.4% |
| Profit (loss) for the period to be appropriated | 9905 | €10,533 | €7,120 | -€3,412 | -32.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.