PSY NE: 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 NE
Largest movements
- Cash +€58,384
up €58,384 (+590.3%), from €9,890 to €68,274
mainly Net result for the year (+€46,003) and Tax, wage and social debts (+€13,880)
- Tangible fixed assets +€1,142
up €1,142 (+69.2%), from €1,651 to €2,793
- Profit (loss) carried forward +€46,003
up €46,003 (+665.6%), from €6,912 to €52,915
- Tax, wage and social debts +€13,880
up €13,880 (+614.4%), from €2,259 to €16,139
- Trade debts +€1,054
up €1,054 (+67.6%), from €1,560 to €2,614
- Other debts -€905
no longer reported in 2025 (was €905)
- Gross operating margin +€52,852
up €52,852 (+488.3%), from €10,823 to €63,675
- Taxes +€13,839
up €13,839 (+612.6%), from €2,259 to €16,098
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 | €13,636 | €73,668 | +€60,032 | +440.2% |
| Fixed assets | 21/28 | €1,651 | €2,793 | +€1,142 | +69.2% |
| Tangible fixed assets | 22/27 | €1,651 | €2,793 | +€1,142 | +69.2% |
| Furniture and vehicles | 24 | €1,651 | €2,793 | +€1,142 | +69.2% |
| Current assets | 29/58 | €11,985 | €70,875 | +€58,890 | +491.4% |
| Amounts receivable within one year | 40/41 | €2,000 | €2,506 | +€506 | +25.3% |
| Other amounts receivable | 41 | €2,000 | €2,506 | +€506 | +25.3% |
| Cash at bank and in hand | 54/58 | €9,890 | €68,274 | +€58,384 | +590.3% |
| Deferred charges and accrued income | 490/1 | €95 | €95 | = | 0.0% |
| Total equity and liabilities | 10/49 | €13,636 | €73,668 | +€60,032 | +440.2% |
| Equity | 10/15 | €8,912 | €54,915 | +€46,003 | +516.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,912 | €52,915 | +€46,003 | +665.6% |
| Amounts payable | 17/49 | €4,724 | €18,753 | +€14,029 | +297.0% |
| Amounts payable within one year | 42/48 | €4,724 | €18,753 | +€14,029 | +297.0% |
| Trade debts | 44 | €1,560 | €2,614 | +€1,054 | +67.6% |
| Suppliers | 440/4 | €1,560 | €2,614 | +€1,054 | +67.6% |
| Taxes, remuneration and social security | 45 | €2,259 | €16,139 | +€13,880 | +614.4% |
| Taxes | 450/3 | €2,259 | €16,139 | +€13,880 | +614.4% |
| Other amounts payable | 47/48 | €905 | - | -€905 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,248 | €1,136 | -€112 | -9.0% |
| Other operating charges | 640/8 | €387 | €400 | +€13 | +3.4% |
| Gross operating margin | 9900 | €10,823 | €63,675 | +€52,852 | +488.3% |
| Operating profit (loss) | 9901 | €9,188 | €62,139 | +€52,951 | +576.3% |
| Financial charges | 65/66B | €17 | €38 | +€21 | +123.5% |
| Recurring financial charges | 65 | €17 | €38 | +€21 | +123.5% |
| Profit (loss) for the period before taxes | 9903 | €9,171 | €62,101 | +€52,930 | +577.1% |
| Income taxes | 67/77 | €2,259 | €16,098 | +€13,839 | +612.6% |
| Profit (loss) for the period | 9904 | €6,912 | €46,003 | +€39,091 | +565.6% |
| Profit (loss) for the period to be appropriated | 9905 | €6,912 | €46,003 | +€39,091 | +565.6% |
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 2 October 2026 via checked.be.