PSILO: 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.
PSILO
Largest movements
- Tangible fixed assets +€2,576
new in 2025: €2,576
- Cash -€2,233
down €2,233 (-59.6%), from €3,749 to €1,516
mainly Investment in fixed assets (net) (-€2,757) and Trade debts (-€2,623)
- Receivables within one year +€415
up €415 (+60.8%), from €682 to €1,097
- Other debts +€2,720
up €2,720 (+9.5%), from €28,637 to €31,356
- Trade debts -€2,623
down €2,623 (-69.4%), from €3,779 to €1,156
- Profit (loss) carried forward +€709
up €709 (+2.3%), from -€30,996 to -€30,288
- Turnover +€19,890
new in 2025: €19,890
- Purchases and services +€18,416
new in 2025: €18,416
- Gross operating margin +€3,415
up €3,415, from -€1,941 to €1,474
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 | €4,431 | €5,225 | +€794 | +17.9% |
| Fixed assets | 21/28 | - | €2,576 | +€2,576 | |
| Tangible fixed assets | 22/27 | - | €2,576 | +€2,576 | |
| Furniture and vehicles | 24 | - | €2,576 | +€2,576 | |
| Current assets | 29/58 | €4,431 | €2,649 | -€1,782 | -40.2% |
| Amounts receivable within one year | 40/41 | €682 | €1,097 | +€415 | +60.8% |
| Trade receivables | 40 | €682 | €1,097 | +€415 | +60.8% |
| Cash at bank and in hand | 54/58 | €3,749 | €1,516 | -€2,233 | -59.6% |
| Deferred charges and accrued income | 490/1 | - | €36 | +€36 | |
| Total equity and liabilities | 10/49 | €4,431 | €5,225 | +€794 | +17.9% |
| Equity | 10/15 | -€27,996 | -€27,288 | +€709 | +2.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€30,996 | -€30,288 | +€709 | +2.3% |
| Amounts payable | 17/49 | €32,427 | €32,512 | +€86 | +0.3% |
| Amounts payable within one year | 42/48 | €32,416 | €32,512 | +€97 | +0.3% |
| Trade debts | 44 | €3,779 | €1,156 | -€2,623 | -69.4% |
| Suppliers | 440/4 | €3,779 | €1,156 | -€2,623 | -69.4% |
| Other amounts payable | 47/48 | €28,637 | €31,356 | +€2,720 | +9.5% |
| Accrued charges and deferred income | 492/3 | €11 | - | -€11 | |
| Turnover | 70 | - | €19,890 | +€19,890 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €18,416 | +€18,416 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €181 | +€181 | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€1,941 | €1,474 | +€3,415 | |
| Operating profit (loss) | 9901 | -€2,328 | €894 | +€3,222 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €171 | €185 | +€14 | +8.0% |
| Recurring financial charges | 65 | €171 | €185 | +€14 | +8.0% |
| Profit (loss) for the period before taxes | 9903 | -€2,500 | €709 | +€3,208 | |
| Profit (loss) for the period | 9904 | -€2,500 | €709 | +€3,208 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,500 | €709 | +€3,208 |
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 5 October 2026 via checked.be.