Psilos BV: 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.
Psilos BV
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Reserves -€450,496
down €450,496 (-3.5%), from €12.7m to €12.3m
- Other debts +€286,013
up €286,013 (+27.9%), from €1.0m to €1.3m
- Gross operating margin -€372,716
down €372,716, from €369,368 to -€3,349
- Other operating charges -€24,257
down €24,257 (-95.6%), from €25,375 to €1,118
- Financial income +€23,263
up €23,263 (+26.0%), from €89,316 to €112,580
- Financial charges +€21,736
up €21,736 (+59.6%), from €36,455 to €58,190
of which Financial charges: +€27,936
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €17,561,702 | €17,397,302 | -€164,400 | -0.9% |
| Fixed assets | 21/28 | €15,082,027 | €15,023,492 | -€58,534 | -0.4% |
| Intangible fixed assets | 21 | €237,699 | €179,164 | -€58,534 | -24.6% |
| Financial fixed assets | 28 | €14,844,328 | €14,844,328 | = | 0.0% |
| Current assets | 29/58 | €2,479,675 | €2,373,810 | -€105,865 | -4.3% |
| Amounts receivable within one year | 40/41 | €2,466,163 | €2,360,052 | -€106,111 | -4.3% |
| Trade receivables | 40 | €5,667 | €16,473 | +€10,806 | +191% |
| Other amounts receivable | 41 | €2,460,496 | €2,343,579 | -€116,917 | -4.8% |
| Cash at bank and in hand | 54/58 | €13,288 | €13,757 | +€470 | +3.5% |
| Deferred charges and accrued income | 490/1 | €224 | €0 | -€224 | -100% |
| Total equity and liabilities | 10/49 | €17,561,702 | €17,397,302 | -€164,400 | -0.9% |
| Equity | 10/15 | €16,535,092 | €16,084,596 | -€450,496 | -2.7% |
| Contributions | 10/11 | €3,788,648 | €3,788,648 | = | 0.0% |
| Reserves | 13 | €12,746,444 | €12,295,948 | -€450,496 | -3.5% |
| Distributable reserves | 133 | €12,746,444 | €12,295,948 | -€450,496 | -3.5% |
| Amounts payable | 17/49 | €1,026,610 | €1,312,706 | +€286,096 | +27.9% |
| Amounts payable within one year | 42/48 | €1,026,610 | €1,312,706 | +€286,096 | +27.9% |
| Trade debts | 44 | €1,867 | €950 | -€917 | -49.1% |
| Suppliers | 440/4 | €1,867 | €950 | -€917 | -49.1% |
| Taxes, remuneration and social security | 45 | - | €1,000 | +€1,000 | |
| Remuneration and social security | 454/9 | - | €1,000 | +€1,000 | |
| Other amounts payable | 47/48 | €1,024,743 | €1,310,756 | +€286,013 | +27.9% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €58,535 | €58,534 | -€1 | 0.0% |
| Other operating charges | 640/8 | €25,375 | €1,118 | -€24,257 | -95.6% |
| Non-recurring operating charges | 66A | - | €441,884 | +€441,884 | |
| Gross operating margin | 9900 | €369,368 | -€3,349 | -€372,716 | |
| Operating profit (loss) | 9901 | €285,458 | -€504,886 | -€790,343 | |
| Financial income | 75/76B | €89,316 | €112,580 | +€23,263 | +26.0% |
| Recurring financial income | 75 | €89,316 | €112,580 | +€23,263 | +26.0% |
| Financial charges | 65/66B | €36,455 | €58,190 | +€21,736 | +59.6% |
| Recurring financial charges | 65 | €30,255 | €58,190 | +€27,936 | +92.3% |
| Non-recurring financial charges | 66B | €6,200 | €0 | -€6,200 | -100% |
| Profit (loss) for the period before taxes | 9903 | €338,320 | -€450,496 | -€788,816 | |
| Profit (loss) for the period | 9904 | €338,320 | -€450,496 | -€788,816 | |
| Profit (loss) for the period to be appropriated | 9905 | €338,320 | -€450,496 | -€788,816 |
Source: filed annual accounts (NBB), financial years ended 28 February 2025 and 28 February 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.