LES ATELIERS PSYCOL: what changed
LES ATELIERS PSYCOL
Largest movements
- Cash +€4,335
up €4,335 (+1,291%), from €336 to €4,671
mainly Depreciation (+€5,353) and Net result for the year (+€4,124)
- Tangible fixed assets +€2,864
up €2,864 (+129%), from €2,225 to €5,090
- Receivables within one year -€2,073
down €2,073 (-84.8%), from €2,443 to €370
of which Other amounts receivable: -€1,908
- Intangible fixed assets -€1,829
down €1,829 (-9.9%), from €18,386 to €16,557
- Profit (loss) carried forward +€4,124
up €4,124 (+25.5%), from -€16,184 to -€12,060
- Other debts -€521
down €521 (-1.4%), from €37,177 to €36,656
- Trade debts -€305
down €305 (-76.9%), from €397 to €92
- Depreciation +€2,995
up €2,995 (+127%), from €2,358 to €5,353
- Gross operating margin +€2,244
up €2,244 (+30.8%), from €7,275 to €9,519
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €25,391 | €28,688 | +€3,297 | +13.0% |
| Fixed assets | 21/28 | €22,612 | €23,647 | +€1,035 | +4.6% |
| Intangible fixed assets | 21 | €18,386 | €16,557 | -€1,829 | -9.9% |
| Tangible fixed assets | 22/27 | €2,225 | €5,090 | +€2,864 | +129% |
| Furniture and vehicles | 24 | €2,225 | €5,090 | +€2,864 | +129% |
| Financial fixed assets | 28 | €2,000 | €2,000 | = | 0.0% |
| Current assets | 29/58 | €2,779 | €5,041 | +€2,262 | +81.4% |
| Amounts receivable within one year | 40/41 | €2,443 | €370 | -€2,073 | -84.8% |
| Trade receivables | 40 | €470 | €305 | -€165 | -35.0% |
| Other amounts receivable | 41 | €1,973 | €65 | -€1,908 | -96.7% |
| Cash at bank and in hand | 54/58 | €336 | €4,671 | +€4,335 | +1,291% |
| Total equity and liabilities | 10/49 | €25,391 | €28,688 | +€3,297 | +13.0% |
| Equity | 10/15 | -€12,184 | -€8,060 | +€4,124 | +33.8% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Contributions outside capital | 11 | €4,000 | €4,000 | = | 0.0% |
| Other | 1109/19 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,184 | -€12,060 | +€4,124 | +25.5% |
| Amounts payable | 17/49 | €37,574 | €36,748 | -€826 | -2.2% |
| Amounts payable within one year | 42/48 | €37,574 | €36,748 | -€826 | -2.2% |
| Trade debts | 44 | €397 | €92 | -€305 | -76.9% |
| Suppliers | 440/4 | €397 | €92 | -€305 | -76.9% |
| Other amounts payable | 47/48 | €37,177 | €36,656 | -€521 | -1.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,358 | €5,353 | +€2,995 | +127% |
| Gross operating margin | 9900 | €7,275 | €9,519 | +€2,244 | +30.8% |
| Operating profit (loss) | 9901 | €4,917 | €4,166 | -€751 | -15.3% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €10 | €42 | +€32 | +315% |
| Recurring financial charges | 65 | €10 | €42 | +€32 | +315% |
| Profit (loss) for the period before taxes | 9903 | €4,907 | €4,124 | -€783 | -16.0% |
| Profit (loss) for the period | 9904 | €4,907 | €4,124 | -€783 | -16.0% |
| Profit (loss) for the period to be appropriated | 9905 | €4,907 | €4,124 | -€783 | -16.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.