C.D.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.
C.D.Psy.
Largest movements
- Cash +€150,288
up €150,288 (+28.8%), from €522,183 to €672,471
mainly Other debts (+€260,091) and Net result for the year (+€194,614)
- Receivables within one year +€66,605
up €66,605 (+272.9%), from €24,403 to €91,008
of which Other amounts receivable: +€66,725
- Deferred charges and accrued income -€37,184
down €37,184 (-84.1%), from €44,229 to €7,045
- Tangible fixed assets -€20,393
down €20,393 (-39.7%), from €51,341 to €30,948
of which Furniture and vehicles: -€18,935
- Other debts +€260,091
up €260,091 (+1334.0%), from €19,497 to €279,588
- Reserves -€102,303
down €102,303 (-13.5%), from €755,410 to €653,107
of which Distributable reserves: -€102,303
- Gross operating margin +€76,008
up €76,008 (+34.2%), from €222,431 to €298,440
- Taxes +€23,781
up €23,781 (+36.2%), from €65,663 to €89,443
- Financial income -€9,689
down €9,689 (-53.4%), from €18,153 to €8,464
- Depreciation -€6,336
down €6,336 (-22.1%), from €28,708 to €22,372
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 | €822,156 | €981,471 | +€159,315 | +19.4% |
| Fixed assets | 21/28 | €51,341 | €30,948 | -€20,393 | -39.7% |
| Tangible fixed assets | 22/27 | €51,341 | €30,948 | -€20,393 | -39.7% |
| Furniture and vehicles | 24 | €42,948 | €24,013 | -€18,935 | -44.1% |
| Other tangible fixed assets | 26 | €8,393 | €6,935 | -€1,458 | -17.4% |
| Current assets | 29/58 | €770,815 | €950,523 | +€179,708 | +23.3% |
| Amounts receivable after more than one year | 29 | €180,000 | €180,000 | = | 0.0% |
| Other amounts receivable | 291 | €180,000 | €180,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €24,403 | €91,008 | +€66,605 | +272.9% |
| Trade receivables | 40 | €120 | - | -€120 | |
| Other amounts receivable | 41 | €24,283 | €91,008 | +€66,725 | +274.8% |
| Cash at bank and in hand | 54/58 | €522,183 | €672,471 | +€150,288 | +28.8% |
| Deferred charges and accrued income | 490/1 | €44,229 | €7,045 | -€37,184 | -84.1% |
| Total equity and liabilities | 10/49 | €822,156 | €981,471 | +€159,315 | +19.4% |
| Equity | 10/15 | €761,610 | €659,307 | -€102,303 | -13.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €755,410 | €653,107 | -€102,303 | -13.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €753,550 | €651,247 | -€102,303 | -13.6% |
| Amounts payable | 17/49 | €60,546 | €322,164 | +€261,619 | +432.1% |
| Amounts payable after more than one year | 17 | €4,804 | - | -€4,804 | |
| Financial debts | 170/4 | €4,804 | - | -€4,804 | |
| Amounts payable within one year | 42/48 | €55,742 | €321,983 | +€266,241 | +477.6% |
| Current portion of amounts payable after more than one year | 42 | €6,321 | €4,804 | -€1,517 | -24.0% |
| Trade debts | 44 | €1,094 | €800 | -€294 | -26.9% |
| Suppliers | 440/4 | €1,094 | €800 | -€294 | -26.9% |
| Taxes, remuneration and social security | 45 | €28,830 | €36,791 | +€7,961 | +27.6% |
| Taxes | 450/3 | €28,830 | €36,791 | +€7,961 | +27.6% |
| Other amounts payable | 47/48 | €19,497 | €279,588 | +€260,091 | +1334.0% |
| Accrued charges and deferred income | 492/3 | - | €182 | +€182 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,708 | €22,372 | -€6,336 | -22.1% |
| Gross operating margin | 9900 | €222,431 | €298,440 | +€76,008 | +34.2% |
| Operating profit (loss) | 9901 | €193,724 | €276,068 | +€82,344 | +42.5% |
| Financial income | 75/76B | €18,153 | €8,464 | -€9,689 | -53.4% |
| Recurring financial income | 75 | €18,153 | €8,464 | -€9,689 | -53.4% |
| Financial charges | 65/66B | €510 | €474 | -€36 | -7.0% |
| Recurring financial charges | 65 | €510 | €474 | -€36 | -7.0% |
| Profit (loss) for the period before taxes | 9903 | €211,367 | €284,057 | +€72,690 | +34.4% |
| Income taxes | 67/77 | €65,663 | €89,443 | +€23,781 | +36.2% |
| Profit (loss) for the period | 9904 | €145,704 | €194,614 | +€48,910 | +33.6% |
| Profit (loss) for the period to be appropriated | 9905 | €145,704 | €194,614 | +€48,910 | +33.6% |
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 29 September 2026 via checked.be.