Nan-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.
Nan-Psy
Largest movements
- Cash +€164,641
up €164,641 (+122.6%), from €134,337 to €298,978
mainly Net result for the year (+€135,839) and Tax, wage and social debts (+€39,585)
- Deferred charges and accrued income +€8,464
up €8,464 (+53.7%), from €15,757 to €24,222
- Reserves +€135,839
up €135,839 (+116.6%), from €116,476 to €252,315
- Tax, wage and social debts +€39,585
up €39,585 (+134.6%), from €29,420 to €69,005
of which Taxes: +€39,385
- Gross operating margin +€50,065
up €50,065 (+39.8%), from €125,943 to €176,008
- Taxes +€12,465
up €12,465 (+45.6%), from €27,362 to €39,828
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 | €151,873 | €325,397 | +€173,524 | +114.3% |
| Fixed assets | 21/28 | €1,779 | €1,197 | -€581 | -32.7% |
| Tangible fixed assets | 22/27 | €1,779 | €1,197 | -€581 | -32.7% |
| Plant, machinery and equipment | 23 | €481 | €180 | -€301 | -62.6% |
| Furniture and vehicles | 24 | €1,297 | €1,018 | -€280 | -21.6% |
| Current assets | 29/58 | €150,094 | €324,199 | +€174,105 | +116.0% |
| Amounts receivable within one year | 40/41 | - | €1,000 | +€1,000 | |
| Trade receivables | 40 | - | €1,000 | +€1,000 | |
| Cash at bank and in hand | 54/58 | €134,337 | €298,978 | +€164,641 | +122.6% |
| Deferred charges and accrued income | 490/1 | €15,757 | €24,222 | +€8,464 | +53.7% |
| Total equity and liabilities | 10/49 | €151,873 | €325,397 | +€173,524 | +114.3% |
| Equity | 10/15 | €118,976 | €254,815 | +€135,839 | +114.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €116,476 | €252,315 | +€135,839 | +116.6% |
| Distributable reserves | 133 | €116,476 | €252,315 | +€135,839 | +116.6% |
| Amounts payable | 17/49 | €32,897 | €70,582 | +€37,685 | +114.6% |
| Amounts payable within one year | 42/48 | €32,497 | €70,182 | +€37,685 | +116.0% |
| Trade debts | 44 | €939 | €367 | -€571 | -60.9% |
| Suppliers | 440/4 | €939 | €367 | -€571 | -60.9% |
| Taxes, remuneration and social security | 45 | €29,420 | €69,005 | +€39,585 | +134.6% |
| Taxes | 450/3 | €27,620 | €67,005 | +€39,385 | +142.6% |
| Remuneration and social security | 454/9 | €1,800 | €2,000 | +€200 | +11.1% |
| Other amounts payable | 47/48 | €2,138 | €809 | -€1,330 | -62.2% |
| Accrued charges and deferred income | 492/3 | €400 | €400 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €403 | €581 | +€178 | +44.2% |
| Other operating charges | 640/8 | - | €311 | +€311 | |
| Gross operating margin | 9900 | €125,943 | €176,008 | +€50,065 | +39.8% |
| Operating profit (loss) | 9901 | €125,540 | €175,115 | +€49,576 | +39.5% |
| Financial income | 75/76B | €0 | €615 | +€615 | +341511.1% |
| Recurring financial income | 75 | €0 | €615 | +€615 | +341511.1% |
| Financial charges | 65/66B | €44 | €63 | +€20 | +45.2% |
| Recurring financial charges | 65 | €44 | €63 | +€20 | +45.2% |
| Profit (loss) for the period before taxes | 9903 | €125,496 | €175,667 | +€50,171 | +40.0% |
| Income taxes | 67/77 | €27,362 | €39,828 | +€12,465 | +45.6% |
| Profit (loss) for the period | 9904 | €98,134 | €135,839 | +€37,705 | +38.4% |
| Profit (loss) for the period to be appropriated | 9905 | €98,134 | €135,839 | +€37,705 | +38.4% |
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 12 October 2026 via checked.be.