Psychepolis: 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.
Psychepolis
Largest movements
- Tangible fixed assets -€43,823
down €43,823 (-25.3%), from €173,083 to €129,260
of which Land and buildings: -€34,684
- Receivables within one year +€34,485
up €34,485 (+50.1%), from €68,807 to €103,292
- Cash -€11,408
down €11,408 (-29.7%), from €38,405 to €26,997
mainly Debts after one year (-€34,544) and Receivables within one year (-€34,485)
- Debts after one year -€34,544
down €34,544 (-24.9%), from €138,544 to €104,000
- Trade debts +€15,161
new in 2024: €15,161
- Other debts -€8,500
no longer reported in 2024 (was €8,500)
- Profit (loss) carried forward +€7,950
up €7,950 (+11.6%), from €68,814 to €76,764
- Current portion of long-term debt -€6,552
down €6,552 (-15.9%), from €41,097 to €34,544
- Gross operating margin -€39,009
down €39,009 (-39.7%), from €98,285 to €59,276
- Taxes -€16,821
down €16,821 (-63.5%), from €26,490 to €9,669
- Financial charges -€7,805
down €7,805 (-62.1%), from €12,567 to €4,762
- Financial income +€2,309
up €2,309 (+30.5%), from €7,573 to €9,882
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €450,677 | €429,931 | -€20,746 | -4.6% |
| Fixed assets | 21/28 | €178,698 | €134,875 | -€43,823 | -24.5% |
| Tangible fixed assets | 22/27 | €173,083 | €129,260 | -€43,823 | -25.3% |
| Land and buildings | 22 | €158,439 | €123,756 | -€34,684 | -21.9% |
| Furniture and vehicles | 24 | €2,907 | €727 | -€2,180 | -75.0% |
| Leasing and similar rights | 25 | €8,291 | €3,055 | -€5,236 | -63.2% |
| Other tangible fixed assets | 26 | €3,446 | €1,723 | -€1,723 | -50.0% |
| Financial fixed assets | 28 | €5,615 | €5,615 | = | 0.0% |
| Current assets | 29/58 | €271,979 | €295,056 | +€23,077 | +8.5% |
| Amounts receivable after more than one year | 29 | €164,767 | €164,767 | = | 0.0% |
| Other amounts receivable | 291 | €164,767 | €164,767 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €68,807 | €103,292 | +€34,485 | +50.1% |
| Other amounts receivable | 41 | €68,807 | €103,292 | +€34,485 | +50.1% |
| Cash at bank and in hand | 54/58 | €38,405 | €26,997 | -€11,408 | -29.7% |
| Total equity and liabilities | 10/49 | €450,677 | €429,931 | -€20,746 | -4.6% |
| Equity | 10/15 | €236,047 | €243,997 | +€7,950 | +3.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €148,633 | €148,633 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €146,773 | €146,773 | = | 0.0% |
| Profit (loss) carried forward | 14 | €68,814 | €76,764 | +€7,950 | +11.6% |
| Amounts payable | 17/49 | €214,630 | €185,934 | -€28,696 | -13.4% |
| Amounts payable after more than one year | 17 | €138,544 | €104,000 | -€34,544 | -24.9% |
| Financial debts | 170/4 | €138,544 | €104,000 | -€34,544 | -24.9% |
| Amounts payable within one year | 42/48 | €76,086 | €81,934 | +€5,848 | +7.7% |
| Current portion of amounts payable after more than one year | 42 | €41,097 | €34,544 | -€6,552 | -15.9% |
| Trade debts | 44 | - | €15,161 | +€15,161 | |
| Suppliers | 440/4 | - | €15,161 | +€15,161 | |
| Taxes, remuneration and social security | 45 | €26,490 | €32,229 | +€5,739 | +21.7% |
| Taxes | 450/3 | €26,490 | €32,229 | +€5,739 | +21.7% |
| Other amounts payable | 47/48 | €8,500 | - | -€8,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,170 | €43,823 | -€347 | -0.8% |
| Other operating charges | 640/8 | €2,296 | €2,955 | +€659 | +28.7% |
| Gross operating margin | 9900 | €98,285 | €59,276 | -€39,009 | -39.7% |
| Operating profit (loss) | 9901 | €51,818 | €12,498 | -€39,320 | -75.9% |
| Financial income | 75/76B | €7,573 | €9,882 | +€2,309 | +30.5% |
| Recurring financial income | 75 | €7,573 | €9,882 | +€2,309 | +30.5% |
| Financial charges | 65/66B | €12,567 | €4,762 | -€7,805 | -62.1% |
| Recurring financial charges | 65 | €12,567 | €4,762 | -€7,805 | -62.1% |
| Profit (loss) for the period before taxes | 9903 | €46,825 | €17,619 | -€29,206 | -62.4% |
| Income taxes | 67/77 | €26,490 | €9,669 | -€16,821 | -63.5% |
| Profit (loss) for the period | 9904 | €20,335 | €7,950 | -€12,385 | -60.9% |
| Profit (loss) for the period to be appropriated | 9905 | €20,335 | €7,950 | -€12,385 | -60.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.