PSY-NG: 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-NG
Largest movements
- Cash +€1,859
up €1,859 (+120.9%), from €1,537 to €3,397
mainly Net result for the year (+€3,219) and Depreciation (+€327)
- Receivables within one year +€693
new in 2025: €693
- Tangible fixed assets -€327
down €327 (-26.0%), from €1,259 to €931
of which Plant, machinery and equipment: -€1,259
- Deferred charges and accrued income -€219
down €219 (-47.4%), from €461 to €242
- Profit (loss) carried forward +€3,219
up €3,219 (+57.8%), from -€5,564 to -€2,345
- Tax, wage and social debts -€626
down €626 (-41.8%), from €1,500 to €874
of which Remuneration and social security: -€1,500
- Trade debts -€586
down €586 (-32.4%), from €1,810 to €1,224
- Purchases and services -€9,786
down €9,786 (-13.9%), from €70,309 to €60,523
- Turnover -€5,331
down €5,331 (-7.5%), from €70,966 to €65,634
- Gross operating margin +€4,454
up €4,454 (+677.9%), from €657 to €5,112
- Taxes +€979
new in 2025: €979
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 | €3,257 | €5,263 | +€2,007 | +61.6% |
| Fixed assets | 21/28 | €1,259 | €931 | -€327 | -26.0% |
| Tangible fixed assets | 22/27 | €1,259 | €931 | -€327 | -26.0% |
| Plant, machinery and equipment | 23 | €1,259 | - | -€1,259 | |
| Furniture and vehicles | 24 | - | €931 | +€931 | |
| Current assets | 29/58 | €1,998 | €4,332 | +€2,334 | +116.8% |
| Amounts receivable within one year | 40/41 | - | €693 | +€693 | |
| Other amounts receivable | 41 | - | €693 | +€693 | |
| Cash at bank and in hand | 54/58 | €1,537 | €3,397 | +€1,859 | +120.9% |
| Deferred charges and accrued income | 490/1 | €461 | €242 | -€219 | -47.4% |
| Total equity and liabilities | 10/49 | €3,257 | €5,263 | +€2,007 | +61.6% |
| Equity | 10/15 | -€53 | €3,165 | +€3,219 | |
| Contributions | 10/11 | €5,511 | €5,511 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,564 | -€2,345 | +€3,219 | +57.8% |
| Amounts payable | 17/49 | €3,310 | €2,098 | -€1,212 | -36.6% |
| Amounts payable within one year | 42/48 | €3,310 | €2,098 | -€1,212 | -36.6% |
| Trade debts | 44 | €1,810 | €1,224 | -€586 | -32.4% |
| Suppliers | 440/4 | €1,810 | €1,224 | -€586 | -32.4% |
| Taxes, remuneration and social security | 45 | €1,500 | €874 | -€626 | -41.8% |
| Taxes | 450/3 | - | €874 | +€874 | |
| Remuneration and social security | 454/9 | €1,500 | - | -€1,500 | |
| Turnover | 70 | €70,966 | €65,634 | -€5,331 | -7.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €70,309 | €60,523 | -€9,786 | -13.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €327 | €327 | = | 0.0% |
| Other operating charges | 640/8 | €329 | €587 | +€258 | +78.3% |
| Gross operating margin | 9900 | €657 | €5,112 | +€4,454 | +677.9% |
| Operating profit (loss) | 9901 | €1 | €4,197 | +€4,197 | +582862.5% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | €1 | €4,197 | +€4,197 | +511769.5% |
| Income taxes | 67/77 | - | €979 | +€979 | |
| Profit (loss) for the period | 9904 | €1 | €3,219 | +€3,218 | +392407.3% |
| Profit (loss) for the period to be appropriated | 9905 | €1 | €3,219 | +€3,218 | +392407.3% |
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.