PSY-LANCE: 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-LANCE
Largest movements
- Tangible fixed assets +€3,644
up €3,644 (+109.7%), from €3,322 to €6,967
- Deferred charges and accrued income +€3,003
up €3,003 (+47.0%), from €6,395 to €9,399
- Receivables within one year -€2,101
down €2,101 (-46.8%), from €4,493 to €2,392
of which Other amounts receivable: -€2,253
- Cash +€986
up €986 (+5.3%), from €18,445 to €19,430
mainly Other debts (+€13,646) and Net result for the year (+€9,495)
- Other debts +€13,646
up €13,646 (+724.1%), from €1,885 to €15,531
- Profit (loss) carried forward -€5,455
down €5,455 (-99.9%), from €5,459 to €4
- Trade debts -€3,325
down €3,325 (-75.3%), from €4,419 to €1,094
- Tax, wage and social debts +€666
up €666 (+19.6%), from €3,393 to €4,060
- Gross operating margin +€1,989
up €1,989 (+13.7%), from €14,488 to €16,477
- Taxes -€1,143
down €1,143 (-26.9%), from €4,242 to €3,099
- Depreciation +€890
up €890 (+49.7%), from €1,792 to €2,681
- Financial charges -€471
down €471 (-39.4%), from €1,194 to €723
- Other operating charges -€463
down €463 (-49.2%), from €942 to €479
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 | €32,656 | €38,189 | +€5,533 | +16.9% |
| Fixed assets | 21/28 | €3,322 | €6,967 | +€3,644 | +109.7% |
| Tangible fixed assets | 22/27 | €3,322 | €6,967 | +€3,644 | +109.7% |
| Furniture and vehicles | 24 | €3,322 | €6,967 | +€3,644 | +109.7% |
| Current assets | 29/58 | €29,333 | €31,222 | +€1,888 | +6.4% |
| Amounts receivable within one year | 40/41 | €4,493 | €2,392 | -€2,101 | -46.8% |
| Trade receivables | 40 | - | €152 | +€152 | |
| Other amounts receivable | 41 | €4,493 | €2,240 | -€2,253 | -50.1% |
| Cash at bank and in hand | 54/58 | €18,445 | €19,430 | +€986 | +5.3% |
| Deferred charges and accrued income | 490/1 | €6,395 | €9,399 | +€3,003 | +47.0% |
| Total equity and liabilities | 10/49 | €32,656 | €38,189 | +€5,533 | +16.9% |
| Equity | 10/15 | €22,959 | €17,504 | -€5,455 | -23.8% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €17,000 | €17,000 | = | 0.0% |
| Distributable reserves | 133 | €17,000 | €17,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,459 | €4 | -€5,455 | -99.9% |
| Amounts payable | 17/49 | €9,696 | €20,684 | +€10,988 | +113.3% |
| Amounts payable within one year | 42/48 | €9,696 | €20,684 | +€10,988 | +113.3% |
| Trade debts | 44 | €4,419 | €1,094 | -€3,325 | -75.3% |
| Suppliers | 440/4 | €4,419 | €1,094 | -€3,325 | -75.3% |
| Taxes, remuneration and social security | 45 | €3,393 | €4,060 | +€666 | +19.6% |
| Taxes | 450/3 | €3,393 | €4,060 | +€666 | +19.6% |
| Other amounts payable | 47/48 | €1,885 | €15,531 | +€13,646 | +724.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,792 | €2,681 | +€890 | +49.7% |
| Other operating charges | 640/8 | €942 | €479 | -€463 | -49.2% |
| Gross operating margin | 9900 | €14,488 | €16,477 | +€1,989 | +13.7% |
| Operating profit (loss) | 9901 | €11,754 | €13,317 | +€1,563 | +13.3% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,194 | €723 | -€471 | -39.4% |
| Recurring financial charges | 65 | €1,194 | €723 | -€471 | -39.4% |
| Profit (loss) for the period before taxes | 9903 | €10,560 | €12,593 | +€2,033 | +19.3% |
| Income taxes | 67/77 | €4,242 | €3,099 | -€1,143 | -26.9% |
| Profit (loss) for the period | 9904 | €6,318 | €9,495 | +€3,176 | +50.3% |
| Profit (loss) for the period to be appropriated | 9905 | €6,318 | €9,495 | +€3,176 | +50.3% |
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 30 September 2026 via checked.be.