Psychia: what changed
Two financial 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.
Psychia
Largest movements
- Cash -€65,900
down €65,900 (-52.2%), from €126,171 to €60,271
mainly Contributions, distributions and other (-€218,172) and Investment in fixed assets (net) (-€23,644)
- Tangible fixed assets +€14,390
up €14,390 (+23.6%), from €60,875 to €75,266
of which Other tangible fixed assets: +€15,184
- Receivables after one year +€13,311
up €13,311 (+84.2%), from €15,800 to €29,111
- Receivables within one year +€12,875
new in 2025: €12,875
- Current investments +€12,075
up €12,075 (+127%), from €9,540 to €21,614
- Tax, wage and social debts -€7,352
down €7,352 (-71.0%), from €10,352 to €3,000
- Reserves -€2,961
down €2,961 (-1.2%), from €240,027 to €237,066
of which Distributable reserves: -€2,961
- Gross operating margin -€15,260
down €15,260 (-5.0%), from €307,746 to €292,486
- Depreciation +€6,601
up €6,601 (+240%), from €2,753 to €9,353
- Taxes -€6,227
down €6,227 (-8.5%), from €73,352 to €67,125
- Financial income -€3,701
down €3,701 (-98.0%), from €3,776 to €75
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.
Derived cash bridge
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 | €272,693 | €260,584 | -€12,109 | -4.4% |
| Fixed assets | 21/28 | €61,259 | €75,549 | +€14,290 | +23.3% |
| Intangible fixed assets | 21 | €383 | €283 | -€100 | -26.1% |
| Tangible fixed assets | 22/27 | €60,875 | €75,266 | +€14,390 | +23.6% |
| Plant, machinery and equipment | 23 | €56 | - | -€56 | |
| Furniture and vehicles | 24 | €3,116 | €2,378 | -€738 | -23.7% |
| Other tangible fixed assets | 26 | €57,703 | €72,887 | +€15,184 | +26.3% |
| Current assets | 29/58 | €211,435 | €185,035 | -€26,400 | -12.5% |
| Amounts receivable after more than one year | 29 | €15,800 | €29,111 | +€13,311 | +84.2% |
| Other amounts receivable | 291 | €15,800 | €29,111 | +€13,311 | +84.2% |
| Amounts receivable within one year | 40/41 | - | €12,875 | +€12,875 | |
| Other amounts receivable | 41 | - | €12,875 | +€12,875 | |
| Current investments | 50/53 | €9,540 | €21,614 | +€12,075 | +127% |
| Cash at bank and in hand | 54/58 | €126,171 | €60,271 | -€65,900 | -52.2% |
| Deferred charges and accrued income | 490/1 | €59,924 | €61,164 | +€1,240 | +2.1% |
| Total equity and liabilities | 10/49 | €272,693 | €260,584 | -€12,109 | -4.4% |
| Equity | 10/15 | €258,577 | €255,616 | -€2,961 | -1.1% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €240,027 | €237,066 | -€2,961 | -1.2% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €238,172 | €235,211 | -€2,961 | -1.2% |
| Amounts payable | 17/49 | €14,116 | €4,968 | -€9,148 | -64.8% |
| Amounts payable within one year | 42/48 | €13,688 | €4,527 | -€9,162 | -66.9% |
| Trade debts | 44 | €3,336 | €1,527 | -€1,810 | -54.2% |
| Suppliers | 440/4 | €3,336 | €1,527 | -€1,810 | -54.2% |
| Taxes, remuneration and social security | 45 | €10,352 | €3,000 | -€7,352 | -71.0% |
| Taxes | 450/3 | €10,352 | €3,000 | -€7,352 | -71.0% |
| Accrued charges and deferred income | 492/3 | €428 | €442 | +€14 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,753 | €9,353 | +€6,601 | +240% |
| Other operating charges | 640/8 | €716 | €712 | -€4 | -0.5% |
| Gross operating margin | 9900 | €307,746 | €292,486 | -€15,260 | -5.0% |
| Operating profit (loss) | 9901 | €304,277 | €282,420 | -€21,857 | -7.2% |
| Financial income | 75/76B | €3,776 | €75 | -€3,701 | -98.0% |
| Recurring financial income | 75 | €3,776 | €75 | -€3,701 | -98.0% |
| Financial charges | 65/66B | €124 | €159 | +€36 | +28.9% |
| Recurring financial charges | 65 | €124 | €159 | +€36 | +28.9% |
| Profit (loss) for the period before taxes | 9903 | €307,929 | €282,336 | -€25,594 | -8.3% |
| Income taxes | 67/77 | €73,352 | €67,125 | -€6,227 | -8.5% |
| Profit (loss) for the period | 9904 | €234,577 | €215,211 | -€19,366 | -8.3% |
| Profit (loss) for the period to be appropriated | 9905 | €234,577 | €215,211 | -€19,366 | -8.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.