NK 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.
NK Psy
Largest movements
- Cash -€27,012
down €27,012 (-76.3%), from €35,403 to €8,391
mainly Receivables within one year (-€10,450) and Net result for the year (-€9,172)
- Receivables within one year +€10,450
up €10,450 (+68.7%), from €15,211 to €25,661
- Current investments +€5,272
up €5,272 (+17.5%), from €30,120 to €35,392
- Tangible fixed assets -€3,057
down €3,057 (-31.9%), from €9,595 to €6,538
- Profit (loss) carried forward -€9,172
down €9,172 (-13.2%), from €69,614 to €60,442
- Other debts -€2,994
down €2,994 (-19.1%), from €15,680 to €12,686
- Trade debts -€1,033
down €1,033 (-80.5%), from €1,283 to €250
- Tax, wage and social debts -€960
no longer reported in 2025 (was €960)
- Gross operating margin -€28,495
down €28,495, from €21,986 to -€6,509
- Taxes -€4,900
down €4,900 (-98.6%), from €4,969 to €69
- Financial charges +€987
up €987 (+567.2%), from €174 to €1,161
- Depreciation -€560
down €560 (-15.5%), from €3,617 to €3,057
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 | €90,857 | €76,378 | -€14,479 | -15.9% |
| Fixed assets | 21/28 | €9,595 | €6,538 | -€3,057 | -31.9% |
| Tangible fixed assets | 22/27 | €9,595 | €6,538 | -€3,057 | -31.9% |
| Furniture and vehicles | 24 | €9,595 | €6,538 | -€3,057 | -31.9% |
| Current assets | 29/58 | €81,262 | €69,840 | -€11,422 | -14.1% |
| Amounts receivable within one year | 40/41 | €15,211 | €25,661 | +€10,450 | +68.7% |
| Other amounts receivable | 41 | €15,211 | €25,661 | +€10,450 | +68.7% |
| Current investments | 50/53 | €30,120 | €35,392 | +€5,272 | +17.5% |
| Cash at bank and in hand | 54/58 | €35,403 | €8,391 | -€27,012 | -76.3% |
| Deferred charges and accrued income | 490/1 | €528 | €396 | -€132 | -25.0% |
| Total equity and liabilities | 10/49 | €90,857 | €76,378 | -€14,479 | -15.9% |
| Equity | 10/15 | €72,614 | €63,442 | -€9,172 | -12.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €69,614 | €60,442 | -€9,172 | -13.2% |
| Amounts payable | 17/49 | €18,243 | €12,936 | -€5,307 | -29.1% |
| Amounts payable within one year | 42/48 | €17,923 | €12,936 | -€4,987 | -27.8% |
| Trade debts | 44 | €1,283 | €250 | -€1,033 | -80.5% |
| Suppliers | 440/4 | €1,283 | €250 | -€1,033 | -80.5% |
| Taxes, remuneration and social security | 45 | €960 | - | -€960 | |
| Remuneration and social security | 454/9 | €960 | - | -€960 | |
| Other amounts payable | 47/48 | €15,680 | €12,686 | -€2,994 | -19.1% |
| Accrued charges and deferred income | 492/3 | €320 | - | -€320 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,617 | €3,057 | -€560 | -15.5% |
| Other operating charges | 640/8 | €387 | €400 | +€13 | +3.4% |
| Gross operating margin | 9900 | €21,986 | -€6,509 | -€28,495 | |
| Operating profit (loss) | 9901 | €17,982 | -€9,966 | -€27,948 | |
| Financial income | 75/76B | €1,899 | €2,024 | +€125 | +6.6% |
| Recurring financial income | 75 | €1,899 | €2,024 | +€125 | +6.6% |
| Financial charges | 65/66B | €174 | €1,161 | +€987 | +567.2% |
| Recurring financial charges | 65 | €174 | €1,161 | +€987 | +567.2% |
| Profit (loss) for the period before taxes | 9903 | €19,707 | -€9,103 | -€28,810 | |
| Income taxes | 67/77 | €4,969 | €69 | -€4,900 | -98.6% |
| Profit (loss) for the period | 9904 | €14,738 | -€9,172 | -€23,910 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,738 | -€9,172 | -€23,910 |
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 4 October 2026 via checked.be.