OnlinePsy: 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.
OnlinePsy
Largest movements
- Cash +€21,942
up €21,942 (+40.4%), from €54,271 to €76,213
mainly Net result for the year (+€27,745) and Depreciation (+€527)
- Tangible fixed assets +€1,197
new in 2025: €1,197
- Reserves +€20,000
up €20,000 (+90.9%), from €22,000 to €42,000
- Profit (loss) carried forward +€7,745
up €7,745 (+35.6%), from €21,758 to €29,503
- Tax, wage and social debts -€3,364
down €3,364 (-50.5%), from €6,665 to €3,301
- Gross operating margin +€3,576
up €3,576 (+9.6%), from €37,427 to €41,003
- Taxes +€661
up €661 (+5.7%), from €11,665 to €12,326
- Depreciation +€527
new in 2025: €527
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 | €54,343 | €78,027 | +€23,684 | +43.6% |
| Fixed assets | 21/28 | - | €1,197 | +€1,197 | |
| Tangible fixed assets | 22/27 | - | €1,197 | +€1,197 | |
| Plant, machinery and equipment | 23 | - | €1,197 | +€1,197 | |
| Current assets | 29/58 | €54,343 | €76,830 | +€22,487 | +41.4% |
| Amounts receivable within one year | 40/41 | €72 | €617 | +€545 | +756.9% |
| Other amounts receivable | 41 | €72 | €617 | +€545 | +756.9% |
| Cash at bank and in hand | 54/58 | €54,271 | €76,213 | +€21,942 | +40.4% |
| Total equity and liabilities | 10/49 | €54,343 | €78,027 | +€23,684 | +43.6% |
| Equity | 10/15 | €45,758 | €73,503 | +€27,745 | +60.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €22,000 | €42,000 | +€20,000 | +90.9% |
| Distributable reserves | 133 | €22,000 | €42,000 | +€20,000 | +90.9% |
| Profit (loss) carried forward | 14 | €21,758 | €29,503 | +€7,745 | +35.6% |
| Amounts payable | 17/49 | €8,585 | €4,524 | -€4,061 | -47.3% |
| Amounts payable within one year | 42/48 | €8,585 | €4,524 | -€4,061 | -47.3% |
| Trade debts | 44 | €1,920 | €1,223 | -€697 | -36.3% |
| Suppliers | 440/4 | €1,920 | €1,223 | -€697 | -36.3% |
| Taxes, remuneration and social security | 45 | €6,665 | €3,301 | -€3,364 | -50.5% |
| Taxes | 450/3 | €6,665 | €3,301 | -€3,364 | -50.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €527 | +€527 | |
| Other operating charges | 640/8 | €62 | €62 | = | 0.0% |
| Gross operating margin | 9900 | €37,427 | €41,003 | +€3,576 | +9.6% |
| Operating profit (loss) | 9901 | €37,365 | €40,414 | +€3,049 | +8.2% |
| Financial income | 75/76B | - | €17 | +€17 | |
| Recurring financial income | 75 | - | €17 | +€17 | |
| Financial charges | 65/66B | €184 | €360 | +€176 | +95.7% |
| Recurring financial charges | 65 | €184 | €360 | +€176 | +95.7% |
| Profit (loss) for the period before taxes | 9903 | €37,181 | €40,071 | +€2,890 | +7.8% |
| Income taxes | 67/77 | €11,665 | €12,326 | +€661 | +5.7% |
| Profit (loss) for the period | 9904 | €25,516 | €27,745 | +€2,229 | +8.7% |
| Profit (loss) for the period to be appropriated | 9905 | €25,516 | €27,745 | +€2,229 | +8.7% |
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.