Psychiater JMW: 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 JMW
Largest movements
- Cash +€49,130
up €49,130 (+186%), from €26,477 to €75,608
mainly Net result for the year (+€47,524) and Tax, wage and social debts (+€5,497)
- Deferred charges and accrued income +€5,179
up €5,179 (+125%), from €4,144 to €9,323
- Reserves +€47,524
up €47,524 (+204%), from €23,310 to €70,833
- Tax, wage and social debts +€5,497
up €5,497 (+81.6%), from €6,738 to €12,236
of which Taxes: +€5,566
- Other debts +€1,119
up €1,119 (+212%), from €528 to €1,647
- Gross operating margin +€37,834
up €37,834 (+173%), from €21,902 to €59,736
- Taxes +€7,730
up €7,730 (+169%), from €4,563 to €12,293
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 | €30,676 | €84,931 | +€54,254 | +177% |
| Current assets | 29/58 | €30,676 | €84,931 | +€54,254 | +177% |
| Amounts receivable within one year | 40/41 | €55 | - | -€55 | |
| Trade receivables | 40 | €55 | - | -€55 | |
| Cash at bank and in hand | 54/58 | €26,477 | €75,608 | +€49,130 | +186% |
| Deferred charges and accrued income | 490/1 | €4,144 | €9,323 | +€5,179 | +125% |
| Total equity and liabilities | 10/49 | €30,676 | €84,931 | +€54,254 | +177% |
| Equity | 10/15 | €23,410 | €70,933 | +€47,524 | +203% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €23,310 | €70,833 | +€47,524 | +204% |
| Distributable reserves | 133 | €23,310 | €70,833 | +€47,524 | +204% |
| Amounts payable | 17/49 | €7,266 | €13,997 | +€6,731 | +92.6% |
| Amounts payable within one year | 42/48 | €7,266 | €13,997 | +€6,731 | +92.6% |
| Trade debts | 44 | - | €115 | +€115 | |
| Suppliers | 440/4 | - | €115 | +€115 | |
| Taxes, remuneration and social security | 45 | €6,738 | €12,236 | +€5,497 | +81.6% |
| Taxes | 450/3 | €6,670 | €12,236 | +€5,566 | +83.4% |
| Remuneration and social security | 454/9 | €68 | - | -€68 | |
| Other amounts payable | 47/48 | €528 | €1,647 | +€1,119 | +212% |
| Other operating charges | 640/8 | €64 | €66 | +€2 | +3.0% |
| Gross operating margin | 9900 | €21,902 | €59,736 | +€37,834 | +173% |
| Operating profit (loss) | 9901 | €21,838 | €59,670 | +€37,832 | +173% |
| Financial income | 75/76B | - | €191 | +€191 | |
| Recurring financial income | 75 | - | €191 | +€191 | |
| Financial charges | 65/66B | €46 | €45 | -€1 | -2.2% |
| Recurring financial charges | 65 | €46 | €45 | -€1 | -2.2% |
| Profit (loss) for the period before taxes | 9903 | €21,792 | €59,817 | +€38,024 | +174% |
| Income taxes | 67/77 | €4,563 | €12,293 | +€7,730 | +169% |
| Profit (loss) for the period | 9904 | €17,229 | €47,524 | +€30,294 | +176% |
| Profit (loss) for the period to be appropriated | 9905 | €17,229 | €47,524 | +€30,294 | +176% |
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 17 October 2026 via checked.be.