PSYCHIATER BARBARA MEYER: 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.
PSYCHIATER BARBARA MEYER
Largest movements
- Cash +€14,377
up €14,377 (+88.6%), from €16,232 to €30,609
mainly Net result for the year (+€86,758) and Tax, wage and social debts (+€16,773)
- Tangible fixed assets -€4,828
no longer reported in 2025 (was €4,828)
- Receivables within one year -€4,162
down €4,162 (-4.9%), from €84,488 to €80,326
of which Trade receivables: -€2,809
- Tax, wage and social debts +€16,773
up €16,773 (+87.6%), from €19,153 to €35,926
- Reserves -€13,242
down €13,242 (-17.1%), from €77,262 to €64,021
- Current portion of long-term debt +€1,622
up €1,622 (+31.7%), from €5,117 to €6,740
- Gross operating margin +€17,265
up €17,265 (+17.4%), from €99,375 to €116,640
- Taxes +€5,223
up €5,223 (+20.8%), from €25,104 to €30,327
- Financial income +€4,730
up €4,730 (+150%), from €3,157 to €7,887
- Other operating charges -€1,834
down €1,834 (-58.8%), from €3,119 to €1,285
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 | €107,532 | €113,243 | +€5,711 | +5.3% |
| Fixed assets | 21/28 | €4,828 | - | -€4,828 | |
| Tangible fixed assets | 22/27 | €4,828 | - | -€4,828 | |
| Furniture and vehicles | 24 | €4,828 | - | -€4,828 | |
| Current assets | 29/58 | €102,704 | €113,243 | +€10,539 | +10.3% |
| Amounts receivable within one year | 40/41 | €84,488 | €80,326 | -€4,162 | -4.9% |
| Trade receivables | 40 | €7,768 | €4,960 | -€2,809 | -36.2% |
| Other amounts receivable | 41 | €76,720 | €75,366 | -€1,353 | -1.8% |
| Cash at bank and in hand | 54/58 | €16,232 | €30,609 | +€14,377 | +88.6% |
| Deferred charges and accrued income | 490/1 | €1,985 | €2,308 | +€324 | +16.3% |
| Total equity and liabilities | 10/49 | €107,532 | €113,243 | +€5,711 | +5.3% |
| Equity | 10/15 | €83,262 | €70,021 | -€13,242 | -15.9% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €77,262 | €64,021 | -€13,242 | -17.1% |
| Distributable reserves | 133 | €77,262 | €64,021 | -€13,242 | -17.1% |
| Amounts payable | 17/49 | €24,270 | €43,223 | +€18,952 | +78.1% |
| Amounts payable within one year | 42/48 | €24,270 | €43,223 | +€18,952 | +78.1% |
| Current portion of amounts payable after more than one year | 42 | €5,117 | €6,740 | +€1,622 | +31.7% |
| Trade debts | 44 | - | €557 | +€557 | |
| Suppliers | 440/4 | - | €557 | +€557 | |
| Taxes, remuneration and social security | 45 | €19,153 | €35,926 | +€16,773 | +87.6% |
| Taxes | 450/3 | €19,153 | €35,926 | +€16,773 | +87.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,990 | €4,828 | -€1,162 | -19.4% |
| Other operating charges | 640/8 | €3,119 | €1,285 | -€1,834 | -58.8% |
| Gross operating margin | 9900 | €99,375 | €116,640 | +€17,265 | +17.4% |
| Operating profit (loss) | 9901 | €90,266 | €110,527 | +€20,261 | +22.4% |
| Financial income | 75/76B | €3,157 | €7,887 | +€4,730 | +150% |
| Recurring financial income | 75 | €3,157 | €7,887 | +€4,730 | +150% |
| Financial charges | 65/66B | €803 | €1,328 | +€526 | +65.5% |
| Recurring financial charges | 65 | €803 | €1,328 | +€526 | +65.5% |
| Profit (loss) for the period before taxes | 9903 | €92,620 | €117,086 | +€24,466 | +26.4% |
| Income taxes | 67/77 | €25,104 | €30,327 | +€5,223 | +20.8% |
| Profit (loss) for the period | 9904 | €67,516 | €86,758 | +€19,243 | +28.5% |
| Profit (loss) for the period to be appropriated | 9905 | €67,516 | €86,758 | +€19,243 | +28.5% |
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 27 October 2026 via checked.be.