PS Accountancy: 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.
PS Accountancy
Largest movements
- Financial fixed assets -€135,035
down €135,035 (-52.8%), from €255,678 to €120,643
- Current investments -€49,985
down €49,985 (-33.3%), from €150,000 to €100,015
- Receivables after one year +€25,000
up €25,000 (+4.8%), from €525,000 to €550,000
- Cash +€15,679
up €15,679 (+175%), from €8,973 to €24,652
mainly Investment in fixed assets (net) (+€135,035) and Current investments (+€49,985)
- Deferred charges and accrued income -€12,741
down €12,741 (-100%), from €12,741 to €0
- Revaluation surpluses -€135,000
down €135,000 (-100%), from €135,000 to €0
- Tax, wage and social debts -€48,971
down €48,971 (-83.5%), from €58,617 to €9,646
- Reserves +€25,669
up €25,669 (+3.4%), from €759,435 to €785,105
- Financial income -€325,201
down €325,201 (-88.0%), from €369,428 to €44,227
of which Non-recurring financial income: -€366,243
- Taxes -€25,672
down €25,672 (-57.4%), from €44,689 to €19,018
- Gross operating margin -€21,505
down €21,505 (-73.6%), from €29,215 to €7,710
- Other operating charges +€2,061
up €2,061 (+59.3%), from €3,477 to €5,538
- Financial charges +€1,510
up €1,510 (+746%), from €202 to €1,713
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 | €1,002,263 | €841,136 | -€161,127 | -16.1% |
| Fixed assets | 21/28 | €255,678 | €120,643 | -€135,035 | -52.8% |
| Financial fixed assets | 28 | €255,678 | €120,643 | -€135,035 | -52.8% |
| Current assets | 29/58 | €746,585 | €720,493 | -€26,092 | -3.5% |
| Amounts receivable after more than one year | 29 | €525,000 | €550,000 | +€25,000 | +4.8% |
| Other amounts receivable | 291 | €525,000 | €550,000 | +€25,000 | +4.8% |
| Amounts receivable within one year | 40/41 | €49,871 | €45,826 | -€4,045 | -8.1% |
| Trade receivables | 40 | - | €34,025 | +€34,025 | |
| Other amounts receivable | 41 | €49,871 | €11,801 | -€38,070 | -76.3% |
| Current investments | 50/53 | €150,000 | €100,015 | -€49,985 | -33.3% |
| Cash at bank and in hand | 54/58 | €8,973 | €24,652 | +€15,679 | +175% |
| Deferred charges and accrued income | 490/1 | €12,741 | €0 | -€12,741 | -100% |
| Total equity and liabilities | 10/49 | €1,002,263 | €841,136 | -€161,127 | -16.1% |
| Equity | 10/15 | €916,747 | €807,416 | -€109,331 | -11.9% |
| Contributions | 10/11 | €21,600 | €21,600 | = | 0.0% |
| Revaluation surpluses | 12 | €135,000 | €0 | -€135,000 | -100% |
| Reserves | 13 | €759,435 | €785,105 | +€25,669 | +3.4% |
| Distributable reserves | 133 | €759,435 | €785,105 | +€25,669 | +3.4% |
| Profit (loss) carried forward | 14 | €712 | €712 | = | 0.0% |
| Amounts payable | 17/49 | €85,516 | €33,720 | -€51,796 | -60.6% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €81,016 | €33,720 | -€47,296 | -58.4% |
| Trade debts | 44 | €15,693 | €24,074 | +€8,381 | +53.4% |
| Suppliers | 440/4 | €15,693 | €24,074 | +€8,381 | +53.4% |
| Taxes, remuneration and social security | 45 | €58,617 | €9,646 | -€48,971 | -83.5% |
| Taxes | 450/3 | €58,617 | €9,646 | -€48,971 | -83.5% |
| Other amounts payable | 47/48 | €6,706 | €0 | -€6,706 | -100% |
| Accrued charges and deferred income | 492/3 | €4,500 | €0 | -€4,500 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €3,477 | €5,538 | +€2,061 | +59.3% |
| Gross operating margin | 9900 | €29,215 | €7,710 | -€21,505 | -73.6% |
| Operating profit (loss) | 9901 | €25,738 | €2,173 | -€23,566 | -91.6% |
| Financial income | 75/76B | €369,428 | €44,227 | -€325,201 | -88.0% |
| Recurring financial income | 75 | €3,186 | €44,227 | +€41,041 | +1,288% |
| Non-recurring financial income | 76B | €366,243 | €0 | -€366,243 | -100% |
| Financial charges | 65/66B | €202 | €1,713 | +€1,510 | +746% |
| Recurring financial charges | 65 | €202 | €1,713 | +€1,510 | +746% |
| Profit (loss) for the period before taxes | 9903 | €394,964 | €44,687 | -€350,277 | -88.7% |
| Income taxes | 67/77 | €44,689 | €19,018 | -€25,672 | -57.4% |
| Profit (loss) for the period | 9904 | €350,275 | €25,669 | -€324,606 | -92.7% |
| Profit (loss) for the period to be appropriated | 9905 | €350,275 | €25,669 | -€324,606 | -92.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.