Psychiater Leterme: what changed
Psychiater Leterme
Largest movements
- Intangible fixed assets -€21,500
down €21,500 (-11.1%), from €193,732 to €172,232
- Receivables within one year +€13,672
up €13,672 (+20.5%), from €66,607 to €80,279
of which Trade receivables: +€10,698
- Cash +€3,923
up €3,923 (+3.3%), from €117,449 to €121,372
mainly Net result for the year (+€121,924) and Debts after one year (+€83,657)
- Other debts -€204,507
down €204,507 (-98.0%), from €208,781 to €4,275
- Reserves +€121,924
up €121,924 (+85.5%), from €142,638 to €264,562
- Debts after one year +€83,657
new in 2025: €83,657
- Tax, wage and social debts -€28,821
no longer reported in 2025 (was €28,821)
- Current portion of long-term debt +€23,934
new in 2025: €23,934
- Gross operating margin -€21,535
down €21,535 (-10.4%), from €206,379 to €184,844
- Taxes -€4,880
down €4,880 (-11.6%), from €41,906 to €37,026
- Financial charges +€3,392
up €3,392 (+8,423%), from €40 to €3,432
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 | €381,647 | €378,581 | -€3,066 | -0.8% |
| Fixed assets | 21/28 | €196,621 | €175,702 | -€20,919 | -10.6% |
| Intangible fixed assets | 21 | €193,732 | €172,232 | -€21,500 | -11.1% |
| Tangible fixed assets | 22/27 | €2,889 | €3,470 | +€581 | +20.1% |
| Plant, machinery and equipment | 23 | €2,889 | €3,470 | +€581 | +20.1% |
| Current assets | 29/58 | €185,026 | €202,879 | +€17,853 | +9.6% |
| Amounts receivable within one year | 40/41 | €66,607 | €80,279 | +€13,672 | +20.5% |
| Trade receivables | 40 | €66,607 | €77,305 | +€10,698 | +16.1% |
| Other amounts receivable | 41 | - | €2,974 | +€2,974 | |
| Cash at bank and in hand | 54/58 | €117,449 | €121,372 | +€3,923 | +3.3% |
| Deferred charges and accrued income | 490/1 | €970 | €1,227 | +€257 | +26.5% |
| Total equity and liabilities | 10/49 | €381,647 | €378,581 | -€3,066 | -0.8% |
| Equity | 10/15 | €143,838 | €265,762 | +€121,924 | +84.8% |
| Contributions | 10/11 | €1,200 | €1,200 | = | 0.0% |
| Reserves | 13 | €142,638 | €264,562 | +€121,924 | +85.5% |
| Distributable reserves | 133 | €142,638 | €264,562 | +€121,924 | +85.5% |
| Amounts payable | 17/49 | €237,808 | €112,819 | -€124,989 | -52.6% |
| Amounts payable after more than one year | 17 | - | €83,657 | +€83,657 | |
| Financial debts | 170/4 | - | €83,657 | +€83,657 | |
| Amounts payable within one year | 42/48 | €237,754 | €29,162 | -€208,592 | -87.7% |
| Current portion of amounts payable after more than one year | 42 | - | €23,934 | +€23,934 | |
| Trade debts | 44 | €152 | €953 | +€801 | +526% |
| Suppliers | 440/4 | €152 | €953 | +€801 | +526% |
| Taxes, remuneration and social security | 45 | €28,821 | - | -€28,821 | |
| Taxes | 450/3 | €28,821 | - | -€28,821 | |
| Other amounts payable | 47/48 | €208,781 | €4,275 | -€204,507 | -98.0% |
| Accrued charges and deferred income | 492/3 | €54 | - | -€54 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,668 | €22,335 | +€666 | +3.1% |
| Other operating charges | 640/8 | €126 | €128 | +€2 | +1.6% |
| Gross operating margin | 9900 | €206,379 | €184,844 | -€21,535 | -10.4% |
| Operating profit (loss) | 9901 | €184,585 | €162,382 | -€22,203 | -12.0% |
| Financial charges | 65/66B | €40 | €3,432 | +€3,392 | +8,423% |
| Recurring financial charges | 65 | €40 | €3,432 | +€3,392 | +8,423% |
| Profit (loss) for the period before taxes | 9903 | €184,544 | €158,949 | -€25,595 | -13.9% |
| Income taxes | 67/77 | €41,906 | €37,026 | -€4,880 | -11.6% |
| Profit (loss) for the period | 9904 | €142,638 | €121,924 | -€20,715 | -14.5% |
| Profit (loss) for the period to be appropriated | 9905 | €142,638 | €121,924 | -€20,715 | -14.5% |
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 4 November 2026 via checked.be.