E.V. 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.
E.V. Psy
Largest movements
- Cash +€81,187
up €81,187 (+59.7%), from €136,000 to €217,187
mainly Net result for the year (+€62,657) and Tax, wage and social debts (+€15,839)
- Profit (loss) carried forward +€62,657
up €62,657 (+55.3%), from €113,388 to €176,045
- Tax, wage and social debts +€15,839
up €15,839 (+50.5%), from €31,334 to €47,173
- Gross operating margin -€68,968
down €68,968 (-46.4%), from €148,608 to €79,640
- Taxes -€15,496
down €15,496 (-49.5%), from €31,334 to €15,839
- Depreciation -€2,123
down €2,123 (-82.5%), from €2,573 to €450
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 | €147,772 | €227,451 | +€79,679 | +53.9% |
| Fixed assets | 21/28 | €793 | €343 | -€450 | -56.7% |
| Tangible fixed assets | 22/27 | €793 | €343 | -€450 | -56.7% |
| Furniture and vehicles | 24 | €793 | €343 | -€450 | -56.7% |
| Current assets | 29/58 | €146,979 | €227,107 | +€80,129 | +54.5% |
| Amounts receivable within one year | 40/41 | €10,979 | €9,681 | -€1,298 | -11.8% |
| Trade receivables | 40 | €10,979 | €9,681 | -€1,298 | -11.8% |
| Cash at bank and in hand | 54/58 | €136,000 | €217,187 | +€81,187 | +59.7% |
| Deferred charges and accrued income | 490/1 | - | €240 | +€240 | |
| Total equity and liabilities | 10/49 | €147,772 | €227,451 | +€79,679 | +53.9% |
| Equity | 10/15 | €116,388 | €179,045 | +€62,657 | +53.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Outside capital | 11 | €3,000 | - | -€3,000 | |
| Share premium | 1100/10 | €3,000 | - | -€3,000 | |
| Profit (loss) carried forward | 14 | €113,388 | €176,045 | +€62,657 | +55.3% |
| Amounts payable | 17/49 | €31,384 | €48,406 | +€17,022 | +54.2% |
| Amounts payable within one year | 42/48 | €31,384 | €48,406 | +€17,022 | +54.2% |
| Trade debts | 44 | €49 | €1,233 | +€1,184 | +2396.4% |
| Suppliers | 440/4 | €49 | €1,233 | +€1,184 | +2396.4% |
| Taxes, remuneration and social security | 45 | €31,334 | €47,173 | +€15,839 | +50.5% |
| Taxes | 450/3 | €31,334 | €47,173 | +€15,839 | +50.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,573 | €450 | -€2,123 | -82.5% |
| Other operating charges | 640/8 | €1,276 | €545 | -€730 | -57.2% |
| Gross operating margin | 9900 | €148,608 | €79,640 | -€68,968 | -46.4% |
| Operating profit (loss) | 9901 | €144,760 | €78,645 | -€66,114 | -45.7% |
| Financial charges | 65/66B | €38 | €150 | +€113 | +300.0% |
| Recurring financial charges | 65 | €38 | €150 | +€113 | +300.0% |
| Profit (loss) for the period before taxes | 9903 | €144,722 | €78,495 | -€66,227 | -45.8% |
| Income taxes | 67/77 | €31,334 | €15,839 | -€15,496 | -49.5% |
| Profit (loss) for the period | 9904 | €113,388 | €62,657 | -€50,731 | -44.7% |
| Profit (loss) for the period to be appropriated | 9905 | €113,388 | €62,657 | -€50,731 | -44.7% |
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 28 September 2026 via checked.be.