A.S Psy: 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.
A.S Psy
Largest movements
- Cash -€91,627
down €91,627 (-53.2%), from €172,209 to €80,582
mainly Other debts (-€95,523) and Contributions, distributions and other (-€64,394)
- Tangible fixed assets -€7,694
down €7,694 (-4.1%), from €187,366 to €179,672
- Receivables within one year +€4,956
up €4,956 (+435.9%), from €1,137 to €6,093
of which Other amounts receivable: +€5,049
- Deferred charges and accrued income -€4,855
down €4,855 (-23.3%), from €20,800 to €15,945
- Other debts -€95,523
down €95,523 (-56.6%), from €168,747 to €73,225
- Debts after one year -€11,278
down €11,278 (-6.2%), from €180,499 to €169,221
- Profit (loss) carried forward +€6,745
new in 2025: €6,745
- Gross operating margin -€11,858
down €11,858 (-9.9%), from €119,216 to €107,358
- Taxes -€2,425
down €2,425 (-8.9%), from €27,256 to €24,831
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 | €381,512 | €282,292 | -€99,220 | -26.0% |
| Fixed assets | 21/28 | €187,366 | €179,672 | -€7,694 | -4.1% |
| Tangible fixed assets | 22/27 | €187,366 | €179,672 | -€7,694 | -4.1% |
| Land and buildings | 22 | €187,366 | €179,672 | -€7,694 | -4.1% |
| Current assets | 29/58 | €194,146 | €102,620 | -€91,526 | -47.1% |
| Amounts receivable within one year | 40/41 | €1,137 | €6,093 | +€4,956 | +435.9% |
| Trade receivables | 40 | €93 | - | -€93 | |
| Other amounts receivable | 41 | €1,044 | €6,093 | +€5,049 | +483.5% |
| Cash at bank and in hand | 54/58 | €172,209 | €80,582 | -€91,627 | -53.2% |
| Deferred charges and accrued income | 490/1 | €20,800 | €15,945 | -€4,855 | -23.3% |
| Total equity and liabilities | 10/49 | €381,512 | €282,292 | -€99,220 | -26.0% |
| Equity | 10/15 | €18,600 | €25,345 | +€6,745 | +36.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €6,745 | +€6,745 | |
| Amounts payable | 17/49 | €362,912 | €256,947 | -€105,965 | -29.2% |
| Amounts payable after more than one year | 17 | €180,499 | €169,221 | -€11,278 | -6.2% |
| Financial debts | 170/4 | €180,499 | €169,221 | -€11,278 | -6.2% |
| Amounts payable within one year | 42/48 | €181,097 | €86,675 | -€94,422 | -52.1% |
| Current portion of amounts payable after more than one year | 42 | €11,978 | €12,209 | +€231 | +1.9% |
| Trade debts | 44 | - | €891 | +€891 | |
| Suppliers | 440/4 | - | €891 | +€891 | |
| Taxes, remuneration and social security | 45 | €372 | €351 | -€21 | -5.7% |
| Taxes | 450/3 | €372 | €351 | -€21 | -5.7% |
| Other amounts payable | 47/48 | €168,747 | €73,225 | -€95,523 | -56.6% |
| Accrued charges and deferred income | 492/3 | €1,316 | €1,052 | -€264 | -20.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,694 | €7,694 | = | 0.0% |
| Other operating charges | 640/8 | €944 | €972 | +€27 | +2.9% |
| Gross operating margin | 9900 | €119,216 | €107,358 | -€11,858 | -9.9% |
| Operating profit (loss) | 9901 | €110,578 | €98,692 | -€11,886 | -10.7% |
| Financial income | 75/76B | €1,120 | €1,123 | +€3 | +0.3% |
| Recurring financial income | 75 | €1,120 | €1,123 | +€3 | +0.3% |
| Financial charges | 65/66B | €4,057 | €3,846 | -€211 | -5.2% |
| Recurring financial charges | 65 | €4,057 | €3,846 | -€211 | -5.2% |
| Profit (loss) for the period before taxes | 9903 | €107,641 | €95,969 | -€11,672 | -10.8% |
| Income taxes | 67/77 | €27,256 | €24,831 | -€2,425 | -8.9% |
| Profit (loss) for the period | 9904 | €80,385 | €71,138 | -€9,247 | -11.5% |
| Profit (loss) for the period to be appropriated | 9905 | €80,385 | €71,138 | -€9,247 | -11.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.