AB PSY DINANT: 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.
AB PSY DINANT
Largest movements
- Cash +€139,977
up €139,977 (+39.9%), from €350,689 to €490,665
mainly Net result for the year (+€135,596) and Other debts (+€40,755)
- Receivables within one year -€29,320
no longer reported in 2024 (was €29,320)
- Reserves +€49,662
up €49,662 (+6.3%), from €784,738 to €834,401
of which Distributable reserves: +€49,662
- Other debts +€40,755
new in 2024: €40,755
- Tax, wage and social debts +€15,906
up €15,906 (+36.1%), from €44,028 to €59,933
- Gross operating margin +€59,923
up €59,923 (+38.6%), from €155,186 to €215,108
- Taxes +€25,541
up €25,541 (+63.9%), from €39,951 to €65,491
- Depreciation -€3,763
down €3,763 (-22.2%), from €16,965 to €13,201
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €845,510 | €954,057 | +€108,547 | +12.8% |
| Fixed assets | 21/28 | €38,113 | €36,003 | -€2,110 | -5.5% |
| Tangible fixed assets | 22/27 | €38,018 | €35,908 | -€2,110 | -5.6% |
| Plant, machinery and equipment | 23 | €460 | €900 | +€439 | +95.4% |
| Other tangible fixed assets | 26 | €37,558 | €35,008 | -€2,549 | -6.8% |
| Financial fixed assets | 28 | €95 | €95 | = | 0.0% |
| Current assets | 29/58 | €807,397 | €918,054 | +€110,657 | +13.7% |
| Amounts receivable within one year | 40/41 | €29,320 | - | -€29,320 | |
| Other amounts receivable | 41 | €29,320 | - | -€29,320 | |
| Current investments | 50/53 | €427,389 | €427,389 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €350,689 | €490,665 | +€139,977 | +39.9% |
| Total equity and liabilities | 10/49 | €845,510 | €954,057 | +€108,547 | +12.8% |
| Equity | 10/15 | €792,934 | €842,596 | +€49,662 | +6.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €784,738 | €834,401 | +€49,662 | +6.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €30,110 | €30,110 | = | 0.0% |
| Distributable reserves | 133 | €752,768 | €802,430 | +€49,662 | +6.6% |
| Profit (loss) carried forward | 14 | €1,996 | €1,996 | -€0 | 0.0% |
| Amounts payable | 17/49 | €52,576 | €111,460 | +€58,885 | +112% |
| Amounts payable within one year | 42/48 | €52,576 | €111,460 | +€58,885 | +112% |
| Current portion of amounts payable after more than one year | 42 | €8,548 | €8,556 | +€8 | +0.1% |
| Trade debts | 44 | - | €2,216 | +€2,216 | |
| Suppliers | 440/4 | - | €2,216 | +€2,216 | |
| Taxes, remuneration and social security | 45 | €44,028 | €59,933 | +€15,906 | +36.1% |
| Taxes | 450/3 | €44,028 | €59,933 | +€15,906 | +36.1% |
| Other amounts payable | 47/48 | - | €40,755 | +€40,755 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,965 | €13,201 | -€3,763 | -22.2% |
| Other operating charges | 640/8 | €513 | €82 | -€431 | -84.0% |
| Non-recurring operating charges | 66A | €150 | - | -€150 | |
| Gross operating margin | 9900 | €155,186 | €215,108 | +€59,923 | +38.6% |
| Operating profit (loss) | 9901 | €137,558 | €201,825 | +€64,267 | +46.7% |
| Financial charges | 65/66B | €669 | €738 | +€69 | +10.4% |
| Recurring financial charges | 65 | €669 | €738 | +€69 | +10.4% |
| Profit (loss) for the period before taxes | 9903 | €136,889 | €201,087 | +€64,198 | +46.9% |
| Income taxes | 67/77 | €39,951 | €65,491 | +€25,541 | +63.9% |
| Profit (loss) for the period | 9904 | €96,939 | €135,596 | +€38,657 | +39.9% |
| Profit (loss) for the period to be appropriated | 9905 | €96,939 | €135,596 | +€38,657 | +39.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.