LDS-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.
LDS-PSY
Largest movements
- Cash +€42,634
up €42,634 (+107.0%), from €39,862 to €82,496
mainly Net result for the year (+€74,432) and Tax, wage and social debts (+€4,685)
- Receivables within one year -€2,728
down €2,728 (-41.2%), from €6,617 to €3,890
- Tangible fixed assets -€1,773
down €1,773 (-52.3%), from €3,393 to €1,620
- Deferred charges and accrued income -€1,017
down €1,017 (-79.2%), from €1,284 to €267
- Profit (loss) carried forward +€32,432
up €32,432 (+77.2%), from €42,023 to €74,455
- Tax, wage and social debts +€4,685
up €4,685 (+17460.1%), from €27 to €4,711
- Gross operating margin +€42,016
up €42,016 (+75.4%), from €55,717 to €97,733
- Taxes +€8,601
up €8,601 (+77.4%), from €11,110 to €19,711
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 | €51,156 | €88,273 | +€37,117 | +72.6% |
| Fixed assets | 21/28 | €3,393 | €1,620 | -€1,773 | -52.3% |
| Tangible fixed assets | 22/27 | €3,393 | €1,620 | -€1,773 | -52.3% |
| Furniture and vehicles | 24 | €3,393 | €1,620 | -€1,773 | -52.3% |
| Current assets | 29/58 | €47,763 | €86,653 | +€38,890 | +81.4% |
| Amounts receivable within one year | 40/41 | €6,617 | €3,890 | -€2,728 | -41.2% |
| Other amounts receivable | 41 | €6,617 | €3,890 | -€2,728 | -41.2% |
| Cash at bank and in hand | 54/58 | €39,862 | €82,496 | +€42,634 | +107.0% |
| Deferred charges and accrued income | 490/1 | €1,284 | €267 | -€1,017 | -79.2% |
| Total equity and liabilities | 10/49 | €51,156 | €88,273 | +€37,117 | +72.6% |
| Equity | 10/15 | €48,023 | €80,455 | +€32,432 | +67.5% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42,023 | €74,455 | +€32,432 | +77.2% |
| Amounts payable | 17/49 | €3,133 | €7,818 | +€4,685 | +149.5% |
| Amounts payable within one year | 42/48 | €3,133 | €7,818 | +€4,685 | +149.5% |
| Trade debts | 44 | €2,051 | €2,051 | = | 0.0% |
| Suppliers | 440/4 | €2,051 | €2,051 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €27 | €4,711 | +€4,685 | +17460.1% |
| Taxes | 450/3 | €27 | €4,711 | +€4,685 | +17460.1% |
| Other amounts payable | 47/48 | €1,056 | €1,056 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,693 | €1,773 | +€80 | +4.7% |
| Other operating charges | 640/8 | €709 | €711 | +€2 | +0.3% |
| Gross operating margin | 9900 | €55,717 | €97,733 | +€42,016 | +75.4% |
| Operating profit (loss) | 9901 | €53,315 | €95,249 | +€41,935 | +78.7% |
| Financial income | 75/76B | - | €8 | +€8 | |
| Recurring financial income | 75 | - | €8 | +€8 | |
| Financial charges | 65/66B | €1,641 | €1,114 | -€527 | -32.1% |
| Recurring financial charges | 65 | €1,641 | €1,114 | -€527 | -32.1% |
| Profit (loss) for the period before taxes | 9903 | €51,674 | €94,144 | +€42,470 | +82.2% |
| Income taxes | 67/77 | €11,110 | €19,711 | +€8,601 | +77.4% |
| Profit (loss) for the period | 9904 | €40,563 | €74,432 | +€33,869 | +83.5% |
| Profit (loss) for the period to be appropriated | 9905 | €40,563 | €74,432 | +€33,869 | +83.5% |
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 5 October 2026 via checked.be.