PSA DYNAMICS: 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.
PSA DYNAMICS
Largest movements
- Receivables within one year +€442
up €442 (+17.5%), from €2,522 to €2,964
of which Other amounts receivable: +€442
- Cash -€174
down €174 (-50.4%), from €345 to €171
mainly Net result for the year (-€833) and Receivables within one year (-€442)
- Profit (loss) carried forward -€833
down €833 (-14.6%), from -€5,701 to -€6,534
- Other debts +€800
up €800 (+22.8%), from €3,512 to €4,312
- Trade debts +€301
up €301 (+19.3%), from €1,556 to €1,857
- Gross operating margin +€51
up €51 (+7.1%), from -€721 to -€670
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,867 | €3,135 | +€268 | +9.3% |
| Current assets | 29/58 | €2,867 | €3,135 | +€268 | +9.3% |
| Amounts receivable within one year | 40/41 | €2,522 | €2,964 | +€442 | +17.5% |
| Trade receivables | 40 | €1,857 | €1,857 | -€0 | 0.0% |
| Other amounts receivable | 41 | €665 | €1,107 | +€442 | +66.6% |
| Cash at bank and in hand | 54/58 | €345 | €171 | -€174 | -50.4% |
| Total equity and liabilities | 10/49 | €2,867 | €3,135 | +€268 | +9.3% |
| Equity | 10/15 | -€2,201 | -€3,034 | -€833 | -37.8% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Capital | 10 | €3,500 | €3,500 | = | 0.0% |
| Issued capital | 100 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,701 | -€6,534 | -€833 | -14.6% |
| Amounts payable | 17/49 | €5,068 | €6,169 | +€1,101 | +21.7% |
| Amounts payable within one year | 42/48 | €5,068 | €6,169 | +€1,101 | +21.7% |
| Trade debts | 44 | €1,556 | €1,857 | +€301 | +19.3% |
| Suppliers | 440/4 | €1,556 | €1,857 | +€301 | +19.3% |
| Other amounts payable | 47/48 | €3,512 | €4,312 | +€800 | +22.8% |
| Gross operating margin | 9900 | -€721 | -€670 | +€51 | +7.1% |
| Operating profit (loss) | 9901 | -€721 | -€670 | +€51 | +7.1% |
| Financial charges | 65/66B | €163 | €163 | -€0 | -0.2% |
| Recurring financial charges | 65 | €163 | €163 | -€0 | -0.2% |
| Profit (loss) for the period before taxes | 9903 | -€884 | -€833 | +€51 | +5.8% |
| Profit (loss) for the period | 9904 | -€884 | -€833 | +€51 | +5.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€884 | -€833 | +€51 | +5.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.