PSY CONSULT: 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 CONSULT
Largest movements
- Cash +€98,272
up €98,272 (+68.6%), from €143,298 to €241,569
mainly Net result for the year (+€156,352) and Other debts (+€146,982)
- Intangible fixed assets -€16,400
down €16,400 (-20.7%), from €79,267 to €62,867
- Tangible fixed assets -€7,590
down €7,590 (-52.3%), from €14,524 to €6,934
of which Furniture and vehicles: -€7,299
- Receivables within one year -€6,733
down €6,733 (-37.8%), from €17,803 to €11,070
- Other debts +€146,982
up €146,982 (+156.3%), from €94,018 to €241,000
- Reserves -€85,000
down €85,000 (-59.4%), from €143,000 to €58,000
- Tax, wage and social debts +€10,814
up €10,814 (+163.7%), from €6,606 to €17,419
- Current portion of long-term debt -€4,736
no longer reported in 2025 (was €4,736)
- Gross operating margin +€78,853
up €78,853 (+53.2%), from €148,086 to €226,939
- Taxes +€19,659
up €19,659 (+75.1%), from €26,160 to €45,819
- Depreciation -€3,933
down €3,933 (-14.1%), from €27,923 to €23,990
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 | €257,270 | €324,904 | +€67,634 | +26.3% |
| Fixed assets | 21/28 | €93,791 | €69,801 | -€23,990 | -25.6% |
| Intangible fixed assets | 21 | €79,267 | €62,867 | -€16,400 | -20.7% |
| Tangible fixed assets | 22/27 | €14,524 | €6,934 | -€7,590 | -52.3% |
| Land and buildings | 22 | €4,836 | €4,545 | -€290 | -6.0% |
| Furniture and vehicles | 24 | €9,688 | €2,389 | -€7,299 | -75.3% |
| Current assets | 29/58 | €163,480 | €255,103 | +€91,623 | +56.0% |
| Amounts receivable within one year | 40/41 | €17,803 | €11,070 | -€6,733 | -37.8% |
| Other amounts receivable | 41 | €17,803 | €11,070 | -€6,733 | -37.8% |
| Cash at bank and in hand | 54/58 | €143,298 | €241,569 | +€98,272 | +68.6% |
| Deferred charges and accrued income | 490/1 | €2,379 | €2,463 | +€85 | +3.6% |
| Total equity and liabilities | 10/49 | €257,270 | €324,904 | +€67,634 | +26.3% |
| Equity | 10/15 | €151,133 | €66,485 | -€84,648 | -56.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €143,000 | €58,000 | -€85,000 | -59.4% |
| Distributable reserves | 133 | €143,000 | €58,000 | -€85,000 | -59.4% |
| Profit (loss) carried forward | 14 | €3,133 | €3,485 | +€352 | +11.2% |
| Amounts payable | 17/49 | €106,137 | €258,419 | +€152,282 | +143.5% |
| Amounts payable within one year | 42/48 | €106,137 | €258,419 | +€152,282 | +143.5% |
| Current portion of amounts payable after more than one year | 42 | €4,736 | - | -€4,736 | |
| Trade debts | 44 | €778 | - | -€778 | |
| Suppliers | 440/4 | €778 | - | -€778 | |
| Taxes, remuneration and social security | 45 | €6,606 | €17,419 | +€10,814 | +163.7% |
| Taxes | 450/3 | €6,606 | €17,419 | +€10,814 | +163.7% |
| Other amounts payable | 47/48 | €94,018 | €241,000 | +€146,982 | +156.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,923 | €23,990 | -€3,933 | -14.1% |
| Other operating charges | 640/8 | €680 | €695 | +€15 | +2.2% |
| Gross operating margin | 9900 | €148,086 | €226,939 | +€78,853 | +53.2% |
| Operating profit (loss) | 9901 | €119,483 | €202,254 | +€82,771 | +69.3% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €219 | €83 | -€136 | -62.1% |
| Recurring financial charges | 65 | €219 | €83 | -€136 | -62.1% |
| Profit (loss) for the period before taxes | 9903 | €119,264 | €202,171 | +€82,907 | +69.5% |
| Income taxes | 67/77 | €26,160 | €45,819 | +€19,659 | +75.1% |
| Profit (loss) for the period | 9904 | €93,104 | €156,352 | +€63,247 | +67.9% |
| Profit (loss) for the period to be appropriated | 9905 | €93,104 | €156,352 | +€63,247 | +67.9% |
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.