IT & PSY: 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.
IT & PSY
Largest movements
- Receivables within one year -€19,078
down €19,078 (-77.7%), from €24,552 to €5,474
- Cash +€7,532
up €7,532 (+123%), from €6,132 to €13,664
mainly Receivables within one year (+€19,078) and Depreciation (+€3,250)
- Deferred charges and accrued income +€2,174
up €2,174 (+534%), from €408 to €2,582
- Tangible fixed assets -€1,551
down €1,551 (-53.4%), from €2,904 to €1,353
- Accrued charges and deferred income -€5,700
no longer reported in 2025 (was €5,700)
- Profit (loss) carried forward -€2,139
down €2,139 (-62.1%), from €3,445 to €1,305
- Tax, wage and social debts -€2,100
no longer reported in 2025 (was €2,100)
- Short-term financial debts -€1,087
no longer reported in 2025 (was €1,087)
- Gross operating margin +€11,912
up €11,912 (+32.1%), from €37,069 to €48,980
- Turnover +€10,602
up €10,602 (+12.7%), from €83,667 to €94,269
- Staff costs +€9,022
up €9,022 (+23.8%), from €37,836 to €46,859
- Depreciation -€2,908
down €2,908 (-47.2%), from €6,158 to €3,250
- Purchases and services -€1,634
down €1,634 (-3.2%), from €50,270 to €48,636
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 | €36,472 | €25,550 | -€10,922 | -29.9% |
| Fixed assets | 21/28 | €5,381 | €3,830 | -€1,551 | -28.8% |
| Tangible fixed assets | 22/27 | €2,904 | €1,353 | -€1,551 | -53.4% |
| Furniture and vehicles | 24 | €2,904 | €1,353 | -€1,551 | -53.4% |
| Financial fixed assets | 28 | €2,477 | €2,477 | = | 0.0% |
| Current assets | 29/58 | €31,091 | €21,720 | -€9,372 | -30.1% |
| Amounts receivable within one year | 40/41 | €24,552 | €5,474 | -€19,078 | -77.7% |
| Other amounts receivable | 41 | €24,552 | €5,474 | -€19,078 | -77.7% |
| Cash at bank and in hand | 54/58 | €6,132 | €13,664 | +€7,532 | +123% |
| Deferred charges and accrued income | 490/1 | €408 | €2,582 | +€2,174 | +534% |
| Total equity and liabilities | 10/49 | €36,472 | €25,550 | -€10,922 | -29.9% |
| Equity | 10/15 | €23,905 | €21,765 | -€2,139 | -8.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,445 | €1,305 | -€2,139 | -62.1% |
| Amounts payable | 17/49 | €12,568 | €3,785 | -€8,783 | -69.9% |
| Amounts payable within one year | 42/48 | €6,868 | €3,785 | -€3,083 | -44.9% |
| Financial debts | 43 | €1,087 | - | -€1,087 | |
| Credit institutions | 430/8 | €1,087 | - | -€1,087 | |
| Trade debts | 44 | €3,681 | €3,785 | +€104 | +2.8% |
| Suppliers | 440/4 | €3,681 | €3,785 | +€104 | +2.8% |
| Taxes, remuneration and social security | 45 | €2,100 | - | -€2,100 | |
| Remuneration and social security | 454/9 | €2,100 | - | -€2,100 | |
| Accrued charges and deferred income | 492/3 | €5,700 | - | -€5,700 | |
| Turnover | 70 | €83,667 | €94,269 | +€10,602 | +12.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €50,270 | €48,636 | -€1,634 | -3.2% |
| Remuneration, social security and pensions | 62 | €37,836 | €46,859 | +€9,022 | +23.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,158 | €3,250 | -€2,908 | -47.2% |
| Other operating charges | 640/8 | €890 | €732 | -€158 | -17.7% |
| Gross operating margin | 9900 | €37,069 | €48,980 | +€11,912 | +32.1% |
| Operating profit (loss) | 9901 | -€7,815 | -€1,860 | +€5,955 | +76.2% |
| Financial income | 75/76B | €177 | - | -€177 | |
| Recurring financial income | 75 | €177 | - | -€177 | |
| Financial charges | 65/66B | €726 | €280 | -€446 | -61.5% |
| Recurring financial charges | 65 | €726 | €280 | -€446 | -61.5% |
| Profit (loss) for the period before taxes | 9903 | -€8,363 | -€2,139 | +€6,224 | +74.4% |
| Profit (loss) for the period | 9904 | -€8,363 | -€2,139 | +€6,224 | +74.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,363 | -€2,139 | +€6,224 | +74.4% |
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 14 October 2026 via checked.be.