PSY.LIV.CUBE: 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.LIV.CUBE
Largest movements
- Receivables within one year +€16,305
up €16,305 (+119.4%), from €13,651 to €29,956
of which Trade receivables: +€19,181
- Tangible fixed assets -€10,068
down €10,068 (-4.7%), from €212,059 to €201,991
of which Land and buildings: -€7,725
- Current portion of long-term debt +€18,298
up €18,298 (+103.4%), from €17,697 to €35,995
- Other debts +€16,500
new in 2025: €16,500
- Debts after one year -€10,966
down €10,966 (-7.2%), from €152,900 to €141,934
- Short-term financial debts -€9,738
down €9,738 (-46.0%), from €21,169 to €11,431
- Trade debts -€9,003
down €9,003 (-71.3%), from €12,627 to €3,624
- Turnover -€17,678
down €17,678 (-10.1%), from €174,622 to €156,943
- Purchases and services -€10,085
down €10,085 (-6.9%), from €145,492 to €135,408
- Gross operating margin -€7,594
down €7,594 (-26.1%), from €29,129 to €21,536
- Financial charges -€3,566
down €3,566 (-35.0%), from €10,188 to €6,622
- Other operating charges +€2,440
up €2,440 (+119.2%), from €2,047 to €4,487
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 | €226,497 | €231,946 | +€5,450 | +2.4% |
| Fixed assets | 21/28 | €212,059 | €201,991 | -€10,068 | -4.7% |
| Tangible fixed assets | 22/27 | €212,059 | €201,991 | -€10,068 | -4.7% |
| Land and buildings | 22 | €202,032 | €194,307 | -€7,725 | -3.8% |
| Furniture and vehicles | 24 | €953 | - | -€953 | |
| Other tangible fixed assets | 26 | €9,074 | €7,683 | -€1,391 | -15.3% |
| Current assets | 29/58 | €14,437 | €29,956 | +€15,518 | +107.5% |
| Amounts receivable within one year | 40/41 | €13,651 | €29,956 | +€16,305 | +119.4% |
| Trade receivables | 40 | - | €19,181 | +€19,181 | |
| Other amounts receivable | 41 | €13,651 | €10,775 | -€2,876 | -21.1% |
| Cash at bank and in hand | 54/58 | €460 | - | -€460 | |
| Deferred charges and accrued income | 490/1 | €327 | - | -€327 | |
| Total equity and liabilities | 10/49 | €226,497 | €231,946 | +€5,450 | +2.4% |
| Equity | 10/15 | €22,105 | €22,313 | +€208 | +0.9% |
| Contributions | 10/11 | €8,554 | €8,554 | = | 0.0% |
| Reserves | 13 | €25,855 | €25,855 | = | 0.0% |
| Distributable reserves | 133 | €25,855 | €25,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,304 | -€12,096 | +€208 | +1.7% |
| Amounts payable | 17/49 | €204,392 | €209,634 | +€5,242 | +2.6% |
| Amounts payable after more than one year | 17 | €152,900 | €141,934 | -€10,966 | -7.2% |
| Financial debts | 170/4 | €152,900 | €141,934 | -€10,966 | -7.2% |
| Amounts payable within one year | 42/48 | €51,492 | €67,700 | +€16,208 | +31.5% |
| Current portion of amounts payable after more than one year | 42 | €17,697 | €35,995 | +€18,298 | +103.4% |
| Financial debts | 43 | €21,169 | €11,431 | -€9,738 | -46.0% |
| Credit institutions | 430/8 | €21,169 | €11,431 | -€9,738 | -46.0% |
| Trade debts | 44 | €12,627 | €3,624 | -€9,003 | -71.3% |
| Suppliers | 440/4 | €12,627 | €3,624 | -€9,003 | -71.3% |
| Taxes, remuneration and social security | 45 | - | €150 | +€150 | |
| Taxes | 450/3 | - | €150 | +€150 | |
| Other amounts payable | 47/48 | - | €16,500 | +€16,500 | |
| Turnover | 70 | €174,622 | €156,943 | -€17,678 | -10.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €145,492 | €135,408 | -€10,085 | -6.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,717 | €10,068 | -€649 | -6.1% |
| Other operating charges | 640/8 | €2,047 | €4,487 | +€2,440 | +119.2% |
| Gross operating margin | 9900 | €29,129 | €21,536 | -€7,594 | -26.1% |
| Operating profit (loss) | 9901 | €16,365 | €6,980 | -€9,384 | -57.3% |
| Financial income | 75/76B | €25 | - | -€25 | |
| Recurring financial income | 75 | €25 | - | -€25 | |
| Financial charges | 65/66B | €10,188 | €6,622 | -€3,566 | -35.0% |
| Recurring financial charges | 65 | €10,188 | €6,622 | -€3,566 | -35.0% |
| Profit (loss) for the period before taxes | 9903 | €6,202 | €358 | -€5,843 | -94.2% |
| Income taxes | 67/77 | €445 | €150 | -€295 | -66.3% |
| Profit (loss) for the period | 9904 | €5,757 | €208 | -€5,548 | -96.4% |
| Profit (loss) for the period to be appropriated | 9905 | €5,757 | €208 | -€5,548 | -96.4% |
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 8 October 2026 via checked.be.