Psy24: 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.
Psy24
Largest movements
- Cash +€36,335
up €36,335 (+308.5%), from €11,777 to €48,112
mainly Net result for the year (+€32,338) and Tax, wage and social debts (+€9,261)
- Tangible fixed assets -€2,586
down €2,586 (-26.7%), from €9,672 to €7,086
of which Furniture and vehicles: -€2,453
- Profit (loss) carried forward +€32,338
up €32,338 (+1775.1%), from €1,822 to €34,160
- Other debts -€9,604
down €9,604 (-72.2%), from €13,302 to €3,699
- Tax, wage and social debts +€9,261
up €9,261 (+155.4%), from €5,959 to €15,220
- Trade debts +€1,501
up €1,501 (+283.2%), from €530 to €2,032
- Gross operating margin +€40,151
up €40,151 (+800.9%), from €5,013 to €45,165
- Purchases and services -€26,767
no longer reported in 2025 (was €26,767)
- Taxes +€8,252
up €8,252 (+1163.7%), from €709 to €8,961
- Depreciation +€1,163
up €1,163 (+50.5%), from €2,302 to €3,465
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 | €23,614 | €57,110 | +€33,496 | +141.9% |
| Fixed assets | 21/28 | €9,672 | €7,086 | -€2,586 | -26.7% |
| Tangible fixed assets | 22/27 | €9,672 | €7,086 | -€2,586 | -26.7% |
| Plant, machinery and equipment | 23 | €357 | €224 | -€133 | -37.2% |
| Furniture and vehicles | 24 | €9,314 | €6,862 | -€2,453 | -26.3% |
| Current assets | 29/58 | €13,942 | €50,023 | +€36,082 | +258.8% |
| Cash at bank and in hand | 54/58 | €11,777 | €48,112 | +€36,335 | +308.5% |
| Deferred charges and accrued income | 490/1 | €2,165 | €1,911 | -€253 | -11.7% |
| Total equity and liabilities | 10/49 | €23,614 | €57,110 | +€33,496 | +141.9% |
| Equity | 10/15 | €3,822 | €36,160 | +€32,338 | +846.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,822 | €34,160 | +€32,338 | +1775.1% |
| Amounts payable | 17/49 | €19,792 | €20,950 | +€1,158 | +5.9% |
| Amounts payable within one year | 42/48 | €19,792 | €20,950 | +€1,158 | +5.9% |
| Trade debts | 44 | €530 | €2,032 | +€1,501 | +283.2% |
| Suppliers | 440/4 | €530 | €2,032 | +€1,501 | +283.2% |
| Taxes, remuneration and social security | 45 | €5,959 | €15,220 | +€9,261 | +155.4% |
| Taxes | 450/3 | €5,959 | €15,220 | +€9,261 | +155.4% |
| Other amounts payable | 47/48 | €13,302 | €3,699 | -€9,604 | -72.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €26,767 | - | -€26,767 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,302 | €3,465 | +€1,163 | +50.5% |
| Other operating charges | 640/8 | €141 | €297 | +€155 | +109.7% |
| Gross operating margin | 9900 | €5,013 | €45,165 | +€40,151 | +800.9% |
| Operating profit (loss) | 9901 | €2,570 | €41,404 | +€38,834 | +1511.1% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €39 | €105 | +€66 | +169.9% |
| Recurring financial charges | 65 | €39 | €105 | +€66 | +169.9% |
| Profit (loss) for the period before taxes | 9903 | €2,531 | €41,298 | +€38,767 | +1531.8% |
| Income taxes | 67/77 | €709 | €8,961 | +€8,252 | +1163.7% |
| Profit (loss) for the period | 9904 | €1,822 | €32,338 | +€30,516 | +1675.1% |
| Profit (loss) for the period to be appropriated | 9905 | €1,822 | €32,338 | +€30,516 | +1675.1% |
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 4 October 2026 via checked.be.