JustPsy: 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.
JustPsy
Largest movements
- Cash -€3,915
down €3,915 (-50.9%), from €7,690 to €3,775
mainly Net result for the year (-€4,447) and Deferred charges and accrued income (-€343)
- Deferred charges and accrued income +€343
up €343 (+49.1%), from €699 to €1,042
- Receivables within one year +€212
up €212 (+20.9%), from €1,013 to €1,225
of which Trade receivables: +€805
- Tangible fixed assets -€176
down €176 (-41.9%), from €420 to €244
- Profit (loss) carried forward -€4,447
down €4,447 (-82.9%), from €5,366 to €919
- Trade debts +€956
up €956 (+522.4%), from €183 to €1,139
- Gross operating margin -€11,345
down €11,345, from €7,784 to -€3,561
- Taxes -€1,406
no longer reported in 2025 (was €1,406)
- Other operating charges -€151
down €151 (-45.6%), from €331 to €180
- Financial charges -€135
down €135 (-50.4%), from €268 to €133
- Staff costs +€93
up €93 (+30.5%), from €305 to €398
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 | €9,822 | €6,286 | -€3,536 | -36.0% |
| Fixed assets | 21/28 | €420 | €244 | -€176 | -41.9% |
| Tangible fixed assets | 22/27 | €420 | €244 | -€176 | -41.9% |
| Furniture and vehicles | 24 | €420 | €244 | -€176 | -41.9% |
| Current assets | 29/58 | €9,402 | €6,042 | -€3,360 | -35.7% |
| Amounts receivable within one year | 40/41 | €1,013 | €1,225 | +€212 | +20.9% |
| Trade receivables | 40 | €420 | €1,225 | +€805 | +191.7% |
| Other amounts receivable | 41 | €593 | - | -€593 | |
| Cash at bank and in hand | 54/58 | €7,690 | €3,775 | -€3,915 | -50.9% |
| Deferred charges and accrued income | 490/1 | €699 | €1,042 | +€343 | +49.1% |
| Total equity and liabilities | 10/49 | €9,822 | €6,286 | -€3,536 | -36.0% |
| Equity | 10/15 | €8,366 | €3,919 | -€4,447 | -53.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,366 | €919 | -€4,447 | -82.9% |
| Amounts payable | 17/49 | €1,456 | €2,367 | +€911 | +62.6% |
| Amounts payable within one year | 42/48 | €1,456 | €2,367 | +€911 | +62.6% |
| Trade debts | 44 | €183 | €1,139 | +€956 | +522.4% |
| Suppliers | 440/4 | €183 | €1,139 | +€956 | +522.4% |
| Other amounts payable | 47/48 | €1,273 | €1,228 | -€45 | -3.5% |
| Remuneration, social security and pensions | 62 | €305 | €398 | +€93 | +30.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €108 | €176 | +€68 | +63.0% |
| Other operating charges | 640/8 | €331 | €180 | -€151 | -45.6% |
| Gross operating margin | 9900 | €7,784 | -€3,561 | -€11,345 | |
| Operating profit (loss) | 9901 | €7,040 | -€4,315 | -€11,355 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €268 | €133 | -€135 | -50.4% |
| Recurring financial charges | 65 | €268 | €133 | -€135 | -50.4% |
| Profit (loss) for the period before taxes | 9903 | €6,772 | -€4,447 | -€11,219 | |
| Income taxes | 67/77 | €1,406 | - | -€1,406 | |
| Profit (loss) for the period | 9904 | €5,366 | -€4,447 | -€9,813 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,366 | -€4,447 | -€9,813 |
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 12 October 2026 via checked.be.