PSOLVIMUS: 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.
PSOLVIMUS
Largest movements
- Cash +€26,072
up €26,072 (+31.8%), from €81,895 to €107,967
mainly Net result for the year (+€31,042) and Receivables within one year (+€971)
- Profit (loss) carried forward +€30,308
up €30,308 (+43.2%), from €70,136 to €100,444
- Tax, wage and social debts -€3,906
down €3,906 (-53.5%), from €7,299 to €3,393
- Taxes +€20,000
new in 2025: €20,000
- Gross operating margin -€19,042
down €19,042 (-27.1%), from €70,316 to €51,275
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 | €83,557 | €108,657 | +€25,100 | +30.0% |
| Current assets | 29/58 | €83,557 | €108,657 | +€25,100 | +30.0% |
| Amounts receivable within one year | 40/41 | €1,661 | €690 | -€971 | -58.5% |
| Other amounts receivable | 41 | €1,661 | €690 | -€971 | -58.5% |
| Cash at bank and in hand | 54/58 | €81,895 | €107,967 | +€26,072 | +31.8% |
| Total equity and liabilities | 10/49 | €83,557 | €108,657 | +€25,100 | +30.0% |
| Equity | 10/15 | €73,136 | €103,444 | +€30,308 | +41.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €70,136 | €100,444 | +€30,308 | +43.2% |
| Amounts payable | 17/49 | €10,421 | €5,213 | -€5,208 | -50.0% |
| Amounts payable within one year | 42/48 | €9,355 | €5,057 | -€4,298 | -45.9% |
| Trade debts | 44 | €2,055 | €1,664 | -€391 | -19.0% |
| Suppliers | 440/4 | €2,055 | €1,664 | -€391 | -19.0% |
| Taxes, remuneration and social security | 45 | €7,299 | €3,393 | -€3,906 | -53.5% |
| Taxes | 450/3 | €7,299 | €3,393 | -€3,906 | -53.5% |
| Accrued charges and deferred income | 492/3 | €1,067 | €157 | -€910 | -85.3% |
| Other operating charges | 640/8 | - | €150 | +€150 | |
| Gross operating margin | 9900 | €70,316 | €51,275 | -€19,042 | -27.1% |
| Operating profit (loss) | 9901 | €70,316 | €51,125 | -€19,192 | -27.3% |
| Financial charges | 65/66B | €181 | €83 | -€98 | -54.2% |
| Recurring financial charges | 65 | €181 | €83 | -€98 | -54.2% |
| Profit (loss) for the period before taxes | 9903 | €70,136 | €51,042 | -€19,094 | -27.2% |
| Income taxes | 67/77 | - | €20,000 | +€20,000 | |
| Profit (loss) for the period | 9904 | €70,136 | €31,042 | -€39,094 | -55.7% |
| Profit (loss) for the period to be appropriated | 9905 | €70,136 | €31,042 | -€39,094 | -55.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.