PsychiaterLoreRoosen: 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.
PsychiaterLoreRoosen
Largest movements
- Cash +€97,494
up €97,494 (+148.2%), from €65,764 to €163,258
mainly Net result for the year (+€99,206) and Debts after one year (+€35,652)
- Tangible fixed assets +€51,557
up €51,557 (+2412.2%), from €2,137 to €53,694
of which Furniture and vehicles: +€52,176
- Deferred charges and accrued income -€9,726
down €9,726 (-14.2%), from €68,273 to €58,546
- Reserves +€99,206
up €99,206 (+80.3%), from €123,511 to €222,716
- Debts after one year +€35,652
new in 2025: €35,652
- Current portion of long-term debt +€8,225
new in 2025: €8,225
- Tax, wage and social debts -€3,108
down €3,108 (-9.8%), from €31,761 to €28,653
- Gross operating margin -€9,841
down €9,841 (-7.0%), from €140,286 to €130,445
- Taxes -€3,108
down €3,108 (-9.8%), from €31,761 to €28,653
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 | €158,734 | €298,288 | +€139,554 | +87.9% |
| Fixed assets | 21/28 | €2,137 | €53,694 | +€51,557 | +2412.2% |
| Tangible fixed assets | 22/27 | €2,137 | €53,694 | +€51,557 | +2412.2% |
| Plant, machinery and equipment | 23 | €1,521 | €901 | -€620 | -40.7% |
| Furniture and vehicles | 24 | €616 | €52,793 | +€52,176 | +8464.1% |
| Current assets | 29/58 | €156,597 | €244,594 | +€87,997 | +56.2% |
| Amounts receivable within one year | 40/41 | €22,560 | €22,790 | +€230 | +1.0% |
| Other amounts receivable | 41 | €22,560 | €22,790 | +€230 | +1.0% |
| Cash at bank and in hand | 54/58 | €65,764 | €163,258 | +€97,494 | +148.2% |
| Deferred charges and accrued income | 490/1 | €68,273 | €58,546 | -€9,726 | -14.2% |
| Total equity and liabilities | 10/49 | €158,734 | €298,288 | +€139,554 | +87.9% |
| Equity | 10/15 | €126,011 | €225,216 | +€99,206 | +78.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €123,511 | €222,716 | +€99,206 | +80.3% |
| Distributable reserves | 133 | €123,511 | €222,716 | +€99,206 | +80.3% |
| Amounts payable | 17/49 | €32,723 | €73,072 | +€40,348 | +123.3% |
| Amounts payable after more than one year | 17 | - | €35,652 | +€35,652 | |
| Financial debts | 170/4 | - | €35,652 | +€35,652 | |
| Amounts payable within one year | 42/48 | €32,723 | €37,420 | +€4,696 | +14.4% |
| Current portion of amounts payable after more than one year | 42 | - | €8,225 | +€8,225 | |
| Trade debts | 44 | €129 | €541 | +€412 | +319.1% |
| Suppliers | 440/4 | €129 | €541 | +€412 | +319.1% |
| Taxes, remuneration and social security | 45 | €31,761 | €28,653 | -€3,108 | -9.8% |
| Taxes | 450/3 | €31,761 | €28,653 | -€3,108 | -9.8% |
| Other amounts payable | 47/48 | €833 | - | -€833 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €597 | €1,535 | +€938 | +157.1% |
| Other operating charges | 640/8 | €340 | €657 | +€317 | +93.2% |
| Gross operating margin | 9900 | €140,286 | €130,445 | -€9,841 | -7.0% |
| Operating profit (loss) | 9901 | €139,350 | €128,253 | -€11,096 | -8.0% |
| Financial income | 75/76B | €753 | €8 | -€745 | -99.0% |
| Recurring financial income | 75 | €753 | €8 | -€745 | -99.0% |
| Financial charges | 65/66B | €44 | €402 | +€359 | +821.4% |
| Recurring financial charges | 65 | €44 | €402 | +€359 | +821.4% |
| Profit (loss) for the period before taxes | 9903 | €140,059 | €127,859 | -€12,200 | -8.7% |
| Income taxes | 67/77 | €31,761 | €28,653 | -€3,108 | -9.8% |
| Profit (loss) for the period | 9904 | €108,298 | €99,206 | -€9,092 | -8.4% |
| Profit (loss) for the period to be appropriated | 9905 | €108,298 | €99,206 | -€9,092 | -8.4% |
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.