MJGPsych: what changed
MJGPsych
Largest movements
- Cash +€64,877
up €64,877 (+52.0%), from €124,837 to €189,714
mainly Net result for the year (+€75,651) and Depreciation (+€6,942)
- Receivables within one year +€6,098
up €6,098, from €0 to €6,098
of which Other amounts receivable: +€6,098
- Tangible fixed assets -€5,463
down €5,463 (-19.9%), from €27,475 to €22,013
of which Leasing and similar rights: -€6,642
- Deferred charges and accrued income +€4,917
up €4,917 (+2,437%), from €202 to €5,118
- Profit (loss) carried forward +€75,651
up €75,651 (+67.1%), from €112,774 to €188,425
- Debts after one year -€6,616
down €6,616 (-31.3%), from €21,143 to €14,527
- Trade debts +€4,875
up €4,875 (+754%), from €647 to €5,522
- Tax, wage and social debts -€3,206
down €3,206 (-43.4%), from €7,390 to €4,184
of which Remuneration and social security: -€2,600
- Gross operating margin -€4,509
down €4,509 (-4.1%), from €109,047 to €104,538
- Depreciation +€1,207
up €1,207 (+21.1%), from €5,735 to €6,942
- Taxes -€1,096
down €1,096 (-5.1%), from €21,640 to €20,544
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €152,514 | €222,943 | +€70,429 | +46.2% |
| Fixed assets | 21/28 | €27,475 | €22,013 | -€5,463 | -19.9% |
| Tangible fixed assets | 22/27 | €27,475 | €22,013 | -€5,463 | -19.9% |
| Furniture and vehicles | 24 | - | €1,179 | +€1,179 | |
| Leasing and similar rights | 25 | €27,475 | €20,833 | -€6,642 | -24.2% |
| Current assets | 29/58 | €125,039 | €200,930 | +€75,892 | +60.7% |
| Amounts receivable within one year | 40/41 | €0 | €6,098 | +€6,098 | |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | - | €6,098 | +€6,098 | |
| Cash at bank and in hand | 54/58 | €124,837 | €189,714 | +€64,877 | +52.0% |
| Deferred charges and accrued income | 490/1 | €202 | €5,118 | +€4,917 | +2,437% |
| Total equity and liabilities | 10/49 | €152,514 | €222,943 | +€70,429 | +46.2% |
| Equity | 10/15 | €116,274 | €191,925 | +€75,651 | +65.1% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €112,774 | €188,425 | +€75,651 | +67.1% |
| Amounts payable | 17/49 | €36,240 | €31,018 | -€5,222 | -14.4% |
| Amounts payable after more than one year | 17 | €21,143 | €14,527 | -€6,616 | -31.3% |
| Financial debts | 170/4 | €21,143 | €14,527 | -€6,616 | -31.3% |
| Amounts payable within one year | 42/48 | €15,097 | €16,322 | +€1,224 | +8.1% |
| Current portion of amounts payable after more than one year | 42 | €6,394 | €6,616 | +€221 | +3.5% |
| Trade debts | 44 | €647 | €5,522 | +€4,875 | +754% |
| Suppliers | 440/4 | €647 | €5,522 | +€4,875 | +754% |
| Taxes, remuneration and social security | 45 | €7,390 | €4,184 | -€3,206 | -43.4% |
| Taxes | 450/3 | €4,790 | €4,184 | -€606 | -12.6% |
| Remuneration and social security | 454/9 | €2,600 | €0 | -€2,600 | -100% |
| Other amounts payable | 47/48 | €667 | €0 | -€667 | -100% |
| Accrued charges and deferred income | 492/3 | - | €169 | +€169 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,735 | €6,942 | +€1,207 | +21.1% |
| Other operating charges | 640/8 | €726 | €607 | -€119 | -16.4% |
| Gross operating margin | 9900 | €109,047 | €104,538 | -€4,509 | -4.1% |
| Operating profit (loss) | 9901 | €102,586 | €96,989 | -€5,597 | -5.5% |
| Financial income | 75/76B | - | €147 | +€147 | |
| Recurring financial income | 75 | - | €147 | +€147 | |
| Financial charges | 65/66B | €1,055 | €941 | -€114 | -10.8% |
| Recurring financial charges | 65 | €1,055 | €941 | -€114 | -10.8% |
| Profit (loss) for the period before taxes | 9903 | €101,531 | €96,195 | -€5,335 | -5.3% |
| Income taxes | 67/77 | €21,640 | €20,544 | -€1,096 | -5.1% |
| Profit (loss) for the period | 9904 | €79,891 | €75,651 | -€4,239 | -5.3% |
| Profit (loss) for the period to be appropriated | 9905 | €79,891 | €75,651 | -€4,239 | -5.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.