PSY4YOU: 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.
PSY4YOU
Largest movements
- Cash +€24,442
up €24,442 (+65.7%), from €37,196 to €61,638
mainly Net result for the year (+€14,112) and Deferred charges and accrued income (+€9,615)
- Deferred charges and accrued income -€9,615
down €9,615 (-43.0%), from €22,370 to €12,755
- Tangible fixed assets -€1,448
down €1,448 (-17.5%), from €8,290 to €6,842
- Receivables within one year +€1,195
up €1,195 (+9.2%), from €13,042 to €14,237
of which Other amounts receivable: +€3,969
- Reserves +€14,112
up €14,112 (+18.6%), from €75,722 to €89,834
- Gross operating margin -€12,119
down €12,119 (-34.5%), from €35,146 to €23,027
- Taxes -€3,488
down €3,488 (-36.6%), from €9,519 to €6,031
- Depreciation +€844
up €844 (+69.4%), from €1,217 to €2,062
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 | €80,898 | €95,472 | +€14,574 | +18.0% |
| Fixed assets | 21/28 | €8,290 | €6,842 | -€1,448 | -17.5% |
| Tangible fixed assets | 22/27 | €8,290 | €6,842 | -€1,448 | -17.5% |
| Furniture and vehicles | 24 | €8,290 | €6,842 | -€1,448 | -17.5% |
| Current assets | 29/58 | €72,608 | €88,630 | +€16,021 | +22.1% |
| Amounts receivable within one year | 40/41 | €13,042 | €14,237 | +€1,195 | +9.2% |
| Trade receivables | 40 | €7,562 | €4,787 | -€2,775 | -36.7% |
| Other amounts receivable | 41 | €5,481 | €9,450 | +€3,969 | +72.4% |
| Cash at bank and in hand | 54/58 | €37,196 | €61,638 | +€24,442 | +65.7% |
| Deferred charges and accrued income | 490/1 | €22,370 | €12,755 | -€9,615 | -43.0% |
| Total equity and liabilities | 10/49 | €80,898 | €95,472 | +€14,574 | +18.0% |
| Equity | 10/15 | €80,722 | €94,834 | +€14,112 | +17.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €75,722 | €89,834 | +€14,112 | +18.6% |
| Distributable reserves | 133 | €75,722 | €89,834 | +€14,112 | +18.6% |
| Amounts payable | 17/49 | €176 | €638 | +€462 | +262.6% |
| Amounts payable within one year | 42/48 | €176 | €638 | +€462 | +262.6% |
| Trade debts | 44 | €176 | €638 | +€462 | +262.6% |
| Suppliers | 440/4 | €176 | €638 | +€462 | +262.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,217 | €2,062 | +€844 | +69.4% |
| Other operating charges | 640/8 | €542 | €769 | +€227 | +41.9% |
| Gross operating margin | 9900 | €35,146 | €23,027 | -€12,119 | -34.5% |
| Operating profit (loss) | 9901 | €33,387 | €20,196 | -€13,191 | -39.5% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €54 | €54 | -€0 | 0.0% |
| Recurring financial charges | 65 | €54 | €54 | -€0 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €33,333 | €20,142 | -€13,191 | -39.6% |
| Income taxes | 67/77 | €9,519 | €6,031 | -€3,488 | -36.6% |
| Profit (loss) for the period | 9904 | €23,814 | €14,112 | -€9,702 | -40.7% |
| Profit (loss) for the period to be appropriated | 9905 | €23,814 | €14,112 | -€9,702 | -40.7% |
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 5 October 2026 via checked.be.