DocRoyezPsy: 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.
DocRoyezPsy
Largest movements
- Cash +€58,129
up €58,129 (+551%), from €10,556 to €68,684
mainly Net result for the year (+€65,830) and Receivables within one year (+€30,376)
- Deferred charges and accrued income +€35,417
up €35,417 (+186%), from €19,013 to €54,429
- Receivables within one year -€30,376
down €30,376 (-59.0%), from €51,477 to €21,101
of which Other amounts receivable: -€30,528
- Tangible fixed assets -€10,594
down €10,594 (-20.1%), from €52,623 to €42,028
- Formation expenses -€2,495
down €2,495 (-100%), from €2,495 to €0
- Profit (loss) carried forward +€65,830
up €65,830 (+114%), from €57,858 to €123,688
- Debts after one year -€10,236
down €10,236 (-23.7%), from €43,105 to €32,869
- Tax, wage and social debts -€5,048
down €5,048 (-22.2%), from €22,709 to €17,661
- Gross operating margin +€21,255
up €21,255 (+27.6%), from €76,967 to €98,222
- Depreciation +€12,454
up €12,454 (+1,962%), from €635 to €13,089
- Taxes -€1,889
down €1,889 (-9.7%), from €19,550 to €17,661
- Financial charges +€1,594
up €1,594 (+2,125%), from €75 to €1,669
- Financial income -€1,025
down €1,025 (-63.7%), from €1,609 to €583
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 | €136,163 | €186,243 | +€50,080 | +36.8% |
| Formation expenses | 20 | €2,495 | €0 | -€2,495 | -100% |
| Fixed assets | 21/28 | €52,623 | €42,028 | -€10,594 | -20.1% |
| Tangible fixed assets | 22/27 | €52,623 | €42,028 | -€10,594 | -20.1% |
| Furniture and vehicles | 24 | €52,623 | €42,028 | -€10,594 | -20.1% |
| Current assets | 29/58 | €81,045 | €144,215 | +€63,170 | +77.9% |
| Amounts receivable within one year | 40/41 | €51,477 | €21,101 | -€30,376 | -59.0% |
| Trade receivables | 40 | - | €152 | +€152 | |
| Other amounts receivable | 41 | €51,477 | €20,949 | -€30,528 | -59.3% |
| Cash at bank and in hand | 54/58 | €10,556 | €68,684 | +€58,129 | +551% |
| Deferred charges and accrued income | 490/1 | €19,013 | €54,429 | +€35,417 | +186% |
| Total equity and liabilities | 10/49 | €136,163 | €186,243 | +€50,080 | +36.8% |
| Equity | 10/15 | €59,358 | €125,188 | +€65,830 | +111% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €57,858 | €123,688 | +€65,830 | +114% |
| Amounts payable | 17/49 | €76,804 | €61,055 | -€15,750 | -20.5% |
| Amounts payable after more than one year | 17 | €43,105 | €32,869 | -€10,236 | -23.7% |
| Financial debts | 170/4 | €43,105 | €32,869 | -€10,236 | -23.7% |
| Amounts payable within one year | 42/48 | €33,700 | €28,186 | -€5,514 | -16.4% |
| Current portion of amounts payable after more than one year | 42 | €9,895 | €10,236 | +€340 | +3.4% |
| Trade debts | 44 | €1,095 | €289 | -€806 | -73.6% |
| Suppliers | 440/4 | €1,095 | €289 | -€806 | -73.6% |
| Taxes, remuneration and social security | 45 | €22,709 | €17,661 | -€5,048 | -22.2% |
| Taxes | 450/3 | €22,709 | €17,661 | -€5,048 | -22.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €635 | €13,089 | +€12,454 | +1,962% |
| Other operating charges | 640/8 | €457 | €556 | +€98 | +21.5% |
| Gross operating margin | 9900 | €76,967 | €98,222 | +€21,255 | +27.6% |
| Operating profit (loss) | 9901 | €75,874 | €84,577 | +€8,702 | +11.5% |
| Financial income | 75/76B | €1,609 | €583 | -€1,025 | -63.7% |
| Recurring financial income | 75 | €1,609 | €583 | -€1,025 | -63.7% |
| Financial charges | 65/66B | €75 | €1,669 | +€1,594 | +2,125% |
| Recurring financial charges | 65 | €75 | €1,669 | +€1,594 | +2,125% |
| Profit (loss) for the period before taxes | 9903 | €77,408 | €83,491 | +€6,083 | +7.9% |
| Income taxes | 67/77 | €19,550 | €17,661 | -€1,889 | -9.7% |
| Profit (loss) for the period | 9904 | €57,858 | €65,830 | +€7,972 | +13.8% |
| Profit (loss) for the period to be appropriated | 9905 | €57,858 | €65,830 | +€7,972 | +13.8% |
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 13 October 2026 via checked.be.