LogoPsyCom: 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.
LogoPsyCom
Largest movements
- Cash -€214,720
down €214,720 (-99.9%), from €215,002 to €282
mainly Tax, wage and social debts (-€138,135) and Trade debts (-€102,854)
- Deferred charges and accrued income -€39,503
down €39,503 (-9.5%), from €414,716 to €375,213
- Tax, wage and social debts -€138,135
down €138,135 (-78.2%), from €176,703 to €38,568
of which Remuneration and social security: -€111,376
- Trade debts -€102,854
down €102,854 (-24.8%), from €415,306 to €312,452
- Accrued charges and deferred income -€34,214
down €34,214 (-59.3%), from €57,720 to €23,506
- Profit (loss) carried forward +€13,345
up €13,345 (+160%), from €8,335 to €21,680
- Staff costs -€260,995
down €260,995 (-38.6%), from €676,484 to €415,489
- Gross operating margin -€70,399
down €70,399 (-13.8%), from €511,902 to €441,503
- Other operating charges -€9,344
down €9,344 (-60.6%), from €15,418 to €6,074
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 | €659,282 | €398,289 | -€260,993 | -39.6% |
| Fixed assets | 21/28 | €10,969 | €4,539 | -€6,431 | -58.6% |
| Tangible fixed assets | 22/27 | €10,944 | €4,514 | -€6,431 | -58.8% |
| Plant, machinery and equipment | 23 | €1,430 | €1,199 | -€231 | -16.1% |
| Furniture and vehicles | 24 | €9,514 | €3,314 | -€6,200 | -65.2% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €648,312 | €393,750 | -€254,562 | -39.3% |
| Amounts receivable within one year | 40/41 | €18,595 | €18,255 | -€340 | -1.8% |
| Trade receivables | 40 | €16,880 | €16,947 | +€67 | +0.4% |
| Other amounts receivable | 41 | €1,715 | €1,308 | -€407 | -23.7% |
| Cash at bank and in hand | 54/58 | €215,002 | €282 | -€214,720 | -99.9% |
| Deferred charges and accrued income | 490/1 | €414,716 | €375,213 | -€39,503 | -9.5% |
| Total equity and liabilities | 10/49 | €659,282 | €398,289 | -€260,993 | -39.6% |
| Equity | 10/15 | €9,435 | €22,780 | +€13,345 | +141% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €100 | €100 | = | 0.0% |
| Non-distributable reserves | 130/1 | €100 | €100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,335 | €21,680 | +€13,345 | +160% |
| Amounts payable | 17/49 | €649,847 | €375,509 | -€274,338 | -42.2% |
| Amounts payable within one year | 42/48 | €592,126 | €352,003 | -€240,124 | -40.6% |
| Financial debts | 43 | - | €983 | +€983 | |
| Credit institutions | 430/8 | - | €983 | +€983 | |
| Trade debts | 44 | €415,306 | €312,452 | -€102,854 | -24.8% |
| Suppliers | 440/4 | €415,306 | €312,452 | -€102,854 | -24.8% |
| Taxes, remuneration and social security | 45 | €176,703 | €38,568 | -€138,135 | -78.2% |
| Taxes | 450/3 | €26,759 | - | -€26,759 | |
| Remuneration and social security | 454/9 | €149,945 | €38,568 | -€111,376 | -74.3% |
| Other amounts payable | 47/48 | €117 | - | -€117 | |
| Accrued charges and deferred income | 492/3 | €57,720 | €23,506 | -€34,214 | -59.3% |
| Remuneration, social security and pensions | 62 | €676,484 | €415,489 | -€260,995 | -38.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,736 | €6,431 | +€694 | +12.1% |
| Other operating charges | 640/8 | €15,418 | €6,074 | -€9,344 | -60.6% |
| Gross operating margin | 9900 | €511,902 | €441,503 | -€70,399 | -13.8% |
| Operating profit (loss) | 9901 | -€185,736 | €13,509 | +€199,246 | |
| Financial charges | 65/66B | €492 | €164 | -€328 | -66.6% |
| Recurring financial charges | 65 | €492 | €164 | -€328 | -66.6% |
| Profit (loss) for the period before taxes | 9903 | -€186,229 | €13,345 | +€199,574 | |
| Income taxes | 67/77 | €0 | - | -€0 | |
| Profit (loss) for the period | 9904 | -€186,229 | €13,345 | +€199,574 | |
| Profit (loss) for the period to be appropriated | 9905 | -€186,229 | €13,345 | +€199,574 |
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 25 October 2026 via checked.be.