PSY BIEN-ÊTRE: 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.
PSY BIEN-ÊTRE
Largest movements
- Receivables within one year -€21,722
down €21,722 (-41.0%), from €52,931 to €31,209
of which Trade receivables: -€50,531
- Cash -€15,963
down €15,963 (-78.0%), from €20,462 to €4,499
mainly Net result for the year (-€38,148) and Short-term financial debts (-€9,853)
- Deferred charges and accrued income -€1,578
no longer reported in 2025 (was €1,578)
- Profit (loss) carried forward -€38,148
down €38,148 (-67.0%), from €56,946 to €18,798
- Tax, wage and social debts +€14,468
new in 2025: €14,468
- Short-term financial debts -€9,853
no longer reported in 2025 (was €9,853)
- Trade debts -€5,730
down €5,730 (-92.8%), from €6,173 to €442
- Gross operating margin -€72,063
down €72,063, from €57,375 to -€14,688
- Taxes +€14,468
new in 2025: €14,468
- Staff costs +€10,549
new in 2025: €10,549
- Financial income +€1,987
new in 2025: €1,987
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 | €74,971 | €35,707 | -€39,264 | -52.4% |
| Current assets | 29/58 | €74,971 | €35,707 | -€39,264 | -52.4% |
| Amounts receivable within one year | 40/41 | €52,931 | €31,209 | -€21,722 | -41.0% |
| Trade receivables | 40 | €52,931 | €2,400 | -€50,531 | -95.5% |
| Other amounts receivable | 41 | - | €28,809 | +€28,809 | |
| Cash at bank and in hand | 54/58 | €20,462 | €4,499 | -€15,963 | -78.0% |
| Deferred charges and accrued income | 490/1 | €1,578 | - | -€1,578 | |
| Total equity and liabilities | 10/49 | €74,971 | €35,707 | -€39,264 | -52.4% |
| Equity | 10/15 | €58,946 | €20,798 | -€38,148 | -64.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Capital | 10 | €2,000 | €2,000 | = | 0.0% |
| Issued capital | 100 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €56,946 | €18,798 | -€38,148 | -67.0% |
| Amounts payable | 17/49 | €16,025 | €14,910 | -€1,115 | -7.0% |
| Amounts payable within one year | 42/48 | €16,025 | €14,910 | -€1,115 | -7.0% |
| Financial debts | 43 | €9,853 | - | -€9,853 | |
| Credit institutions | 430/8 | €9,853 | - | -€9,853 | |
| Trade debts | 44 | €6,173 | €442 | -€5,730 | -92.8% |
| Suppliers | 440/4 | €6,173 | €442 | -€5,730 | -92.8% |
| Taxes, remuneration and social security | 45 | - | €14,468 | +€14,468 | |
| Taxes | 450/3 | - | €14,468 | +€14,468 | |
| Remuneration, social security and pensions | 62 | - | €10,549 | +€10,549 | |
| Other operating charges | 640/8 | €395 | €313 | -€82 | -20.8% |
| Gross operating margin | 9900 | €57,375 | -€14,688 | -€72,063 | |
| Operating profit (loss) | 9901 | €56,980 | -€25,550 | -€82,529 | |
| Financial income | 75/76B | - | €1,987 | +€1,987 | |
| Recurring financial income | 75 | - | €1,987 | +€1,987 | |
| Financial charges | 65/66B | €34 | €118 | +€84 | +249.7% |
| Recurring financial charges | 65 | €34 | €118 | +€84 | +249.7% |
| Profit (loss) for the period before taxes | 9903 | €56,946 | -€23,681 | -€80,627 | |
| Income taxes | 67/77 | - | €14,468 | +€14,468 | |
| Profit (loss) for the period | 9904 | €56,946 | -€38,148 | -€95,094 | |
| Profit (loss) for the period to be appropriated | 9905 | €56,946 | -€38,148 | -€95,094 |
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 7 October 2026 via checked.be.