Orphée 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.
Orphée Psy
Largest movements
- Deferred charges and accrued income +€28,013
up €28,013 (+96.0%), from €29,181 to €57,194
- Receivables within one year +€21,712
up €21,712 (+31.9%), from €68,103 to €89,815
of which Other amounts receivable: +€24,865
- Cash +€18,771
up €18,771 (+26.7%), from €70,318 to €89,089
mainly Other debts (+€87,348) and Net result for the year (+€77,576)
- Other debts +€87,348
new in 2025: €87,348
- Profit (loss) carried forward -€31,609
no longer reported in 2025 (was €31,609)
- Tax, wage and social debts +€11,345
up €11,345 (+34.9%), from €32,482 to €43,827
of which Taxes: +€13,105
- Gross operating margin +€6,126
up €6,126 (+6.3%), from €97,361 to €103,487
- Taxes -€5,482
down €5,482 (-20.1%), from €27,222 to €21,740
- Depreciation +€1,756
up €1,756 (+83.0%), from €2,115 to €3,871
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 | €177,665 | €244,674 | +€67,009 | +37.7% |
| Fixed assets | 21/28 | €10,064 | €8,577 | -€1,487 | -14.8% |
| Tangible fixed assets | 22/27 | €9,864 | €8,377 | -€1,487 | -15.1% |
| Furniture and vehicles | 24 | €5,429 | €4,868 | -€562 | -10.3% |
| Other tangible fixed assets | 26 | €4,434 | €3,509 | -€925 | -20.9% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €167,602 | €236,097 | +€68,496 | +40.9% |
| Amounts receivable within one year | 40/41 | €68,103 | €89,815 | +€21,712 | +31.9% |
| Trade receivables | 40 | €3,500 | €348 | -€3,152 | -90.1% |
| Other amounts receivable | 41 | €64,603 | €89,467 | +€24,865 | +38.5% |
| Cash at bank and in hand | 54/58 | €70,318 | €89,089 | +€18,771 | +26.7% |
| Deferred charges and accrued income | 490/1 | €29,181 | €57,194 | +€28,013 | +96.0% |
| Total equity and liabilities | 10/49 | €177,665 | €244,674 | +€67,009 | +37.7% |
| Equity | 10/15 | €145,109 | €113,500 | -€31,609 | -21.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €108,500 | €108,500 | = | 0.0% |
| Distributable reserves | 133 | €108,500 | €108,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,609 | - | -€31,609 | |
| Amounts payable | 17/49 | €32,556 | €131,174 | +€98,618 | +302.9% |
| Amounts payable within one year | 42/48 | €32,509 | €131,174 | +€98,666 | +303.5% |
| Trade debts | 44 | €27 | €0 | -€27 | -100.0% |
| Suppliers | 440/4 | €27 | €0 | -€27 | -100.0% |
| Taxes, remuneration and social security | 45 | €32,482 | €43,827 | +€11,345 | +34.9% |
| Taxes | 450/3 | €30,722 | €43,827 | +€13,105 | +42.7% |
| Remuneration and social security | 454/9 | €1,760 | €0 | -€1,760 | -100.0% |
| Other amounts payable | 47/48 | - | €87,348 | +€87,348 | |
| Accrued charges and deferred income | 492/3 | €48 | - | -€48 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,115 | €3,871 | +€1,756 | +83.0% |
| Other operating charges | 640/8 | €662 | €244 | -€418 | -63.1% |
| Gross operating margin | 9900 | €97,361 | €103,487 | +€6,126 | +6.3% |
| Operating profit (loss) | 9901 | €94,584 | €99,372 | +€4,787 | +5.1% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €59 | €56 | -€3 | -5.0% |
| Recurring financial charges | 65 | €59 | €56 | -€3 | -5.0% |
| Profit (loss) for the period before taxes | 9903 | €94,525 | €99,316 | +€4,790 | +5.1% |
| Income taxes | 67/77 | €27,222 | €21,740 | -€5,482 | -20.1% |
| Profit (loss) for the period | 9904 | €67,304 | €77,576 | +€10,272 | +15.3% |
| Profit (loss) for the period to be appropriated | 9905 | €67,304 | €77,576 | +€10,272 | +15.3% |
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 29 September 2026 via checked.be.