VL CONTEXTUAL PSYCHOTHERAPY: 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.
VL CONTEXTUAL PSYCHOTHERAPY
Largest movements
- Receivables after one year +€94,431
up €94,431 (+91.2%), from €103,590 to €198,021
- Cash +€65,632
new in 2025: €65,632
mainly Net result for the year (+€120,591) and Short-term financial debts (+€53,909)
- Receivables within one year +€11,604
new in 2025: €11,604
of which Other amounts receivable: +€6,165
- Tangible fixed assets -€7,162
down €7,162 (-14.1%), from €50,824 to €43,662
of which Land and buildings: -€6,553
- Deferred charges and accrued income +€3,307
up €3,307 (+50.0%), from €6,615 to €9,922
- Reserves +€120,000
up €120,000 (+103%), from €116,116 to €236,116
- Short-term financial debts +€53,909
up €53,909 (+486%), from €11,091 to €65,000
of which Other loans: +€65,000
- Debts after one year -€6,000
no longer reported in 2025 (was €6,000)
- Trade debts +€4,679
up €4,679 (+32.9%), from €14,200 to €18,879
- Gross operating margin +€46,142
up €46,142 (+32.4%), from €142,558 to €188,700
- Taxes +€15,517
up €15,517 (+37.8%), from €41,077 to €56,595
- Financial income +€4,703
up €4,703 (+395%), from €1,192 to €5,894
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 | €161,028 | €328,841 | +€167,813 | +104% |
| Fixed assets | 21/28 | €50,824 | €43,662 | -€7,162 | -14.1% |
| Tangible fixed assets | 22/27 | €50,824 | €43,662 | -€7,162 | -14.1% |
| Land and buildings | 22 | €45,820 | €39,266 | -€6,553 | -14.3% |
| Furniture and vehicles | 24 | €5,004 | €4,395 | -€608 | -12.2% |
| Current assets | 29/58 | €110,205 | €285,179 | +€174,974 | +159% |
| Amounts receivable after more than one year | 29 | €103,590 | €198,021 | +€94,431 | +91.2% |
| Other amounts receivable | 291 | €103,590 | €198,021 | +€94,431 | +91.2% |
| Amounts receivable within one year | 40/41 | - | €11,604 | +€11,604 | |
| Trade receivables | 40 | - | €5,438 | +€5,438 | |
| Other amounts receivable | 41 | - | €6,165 | +€6,165 | |
| Cash at bank and in hand | 54/58 | - | €65,632 | +€65,632 | |
| Deferred charges and accrued income | 490/1 | €6,615 | €9,922 | +€3,307 | +50.0% |
| Total equity and liabilities | 10/49 | €161,028 | €328,841 | +€167,813 | +104% |
| Equity | 10/15 | €78,955 | €199,546 | +€120,591 | +153% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €116,116 | €236,116 | +€120,000 | +103% |
| Distributable reserves | 133 | €116,116 | €236,116 | +€120,000 | +103% |
| Profit (loss) carried forward | 14 | -€49,561 | -€48,970 | +€591 | +1.2% |
| Amounts payable | 17/49 | €82,073 | €129,295 | +€47,222 | +57.5% |
| Amounts payable after more than one year | 17 | €6,000 | - | -€6,000 | |
| Financial debts | 170/4 | €6,000 | - | -€6,000 | |
| Amounts payable within one year | 42/48 | €76,073 | €129,295 | +€53,222 | +70.0% |
| Current portion of amounts payable after more than one year | 42 | €8,872 | €6,000 | -€2,872 | -32.4% |
| Financial debts | 43 | €11,091 | €65,000 | +€53,909 | +486% |
| Credit institutions | 430/8 | €11,091 | - | -€11,091 | |
| Other loans | 439 | - | €65,000 | +€65,000 | |
| Trade debts | 44 | €14,200 | €18,879 | +€4,679 | +32.9% |
| Suppliers | 440/4 | €14,200 | €18,879 | +€4,679 | +32.9% |
| Taxes, remuneration and social security | 45 | €41,267 | €39,027 | -€2,240 | -5.4% |
| Taxes | 450/3 | €41,267 | €39,027 | -€2,240 | -5.4% |
| Other amounts payable | 47/48 | €643 | €389 | -€255 | -39.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,668 | €8,729 | -€939 | -9.7% |
| Other operating charges | 640/8 | €4,474 | €4,602 | +€128 | +2.9% |
| Gross operating margin | 9900 | €142,558 | €188,700 | +€46,142 | +32.4% |
| Operating profit (loss) | 9901 | €128,416 | €175,369 | +€46,953 | +36.6% |
| Financial income | 75/76B | €1,192 | €5,894 | +€4,703 | +395% |
| Recurring financial income | 75 | €1,192 | €5,894 | +€4,703 | +395% |
| Financial charges | 65/66B | €4,914 | €4,078 | -€837 | -17.0% |
| Recurring financial charges | 65 | €4,914 | €4,078 | -€837 | -17.0% |
| Profit (loss) for the period before taxes | 9903 | €124,694 | €177,186 | +€52,492 | +42.1% |
| Income taxes | 67/77 | €41,077 | €56,595 | +€15,517 | +37.8% |
| Profit (loss) for the period | 9904 | €83,616 | €120,591 | +€36,975 | +44.2% |
| Profit (loss) for the period to be appropriated | 9905 | €83,616 | €120,591 | +€36,975 | +44.2% |
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.