PSYCHO CONSULT: 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.
PSYCHO CONSULT
Largest movements
- Current investments +€400,000
up €400,000 (+57.1%), from €700,000 to €1.1m
- Cash +€225,988
up €225,988 (+1453.9%), from €15,544 to €241,532
mainly Net result for the year (+€570,756) and Depreciation (+€82,194)
- Tangible fixed assets -€68,913
down €68,913 (-2.2%), from €3.2m to €3.1m
of which Land and buildings: -€73,453
- Reserves +€570,756
up €570,756 (+21.4%), from €2.7m to €3.2m
of which Distributable reserves: +€614,166
- Depreciation -€300,173
down €300,173 (-78.5%), from €382,367 to €82,194
- Gross operating margin -€153,787
down €153,787 (-14.1%), from €1.1m to €937,418
- Other operating charges -€45,431
down €45,431 (-76.1%), from €59,694 to €14,262
- Taxes -€15,925
down €15,925 (-5.1%), from €313,396 to €297,470
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 | €4,103,437 | €4,632,289 | +€528,852 | +12.9% |
| Fixed assets | 21/28 | €3,156,624 | €3,087,711 | -€68,913 | -2.2% |
| Tangible fixed assets | 22/27 | €3,156,413 | €3,087,500 | -€68,913 | -2.2% |
| Land and buildings | 22 | €3,134,221 | €3,060,768 | -€73,453 | -2.3% |
| Plant, machinery and equipment | 23 | €4,626 | €3,953 | -€673 | -14.6% |
| Furniture and vehicles | 24 | €17,566 | €22,780 | +€5,213 | +29.7% |
| Financial fixed assets | 28 | €211 | €211 | = | 0.0% |
| Current assets | 29/58 | €946,813 | €1,544,578 | +€597,765 | +63.1% |
| Amounts receivable after more than one year | 29 | €75,188 | €75,188 | = | 0.0% |
| Other amounts receivable | 291 | €75,188 | €75,188 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €154,762 | €123,639 | -€31,123 | -20.1% |
| Trade receivables | 40 | €154,762 | €123,639 | -€31,123 | -20.1% |
| Current investments | 50/53 | €700,000 | €1,100,000 | +€400,000 | +57.1% |
| Cash at bank and in hand | 54/58 | €15,544 | €241,532 | +€225,988 | +1453.9% |
| Deferred charges and accrued income | 490/1 | €1,319 | €4,219 | +€2,900 | +219.8% |
| Total equity and liabilities | 10/49 | €4,103,437 | €4,632,289 | +€528,852 | +12.9% |
| Equity | 10/15 | €2,701,750 | €3,272,506 | +€570,756 | +21.1% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Reserves | 13 | €2,670,763 | €3,241,519 | +€570,756 | +21.4% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €1,185,122 | €1,141,713 | -€43,409 | -3.7% |
| Distributable reserves | 133 | €1,485,641 | €2,099,806 | +€614,166 | +41.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €394,867 | €380,397 | -€14,470 | -3.7% |
| Deferred taxes | 168 | €394,867 | €380,397 | -€14,470 | -3.7% |
| Amounts payable | 17/49 | €1,006,821 | €979,386 | -€27,435 | -2.7% |
| Amounts payable within one year | 42/48 | €1,006,821 | €979,386 | -€27,435 | -2.7% |
| Current portion of amounts payable after more than one year | 42 | €40,000 | €40,000 | = | 0.0% |
| Trade debts | 44 | €14,531 | €11,421 | -€3,110 | -21.4% |
| Suppliers | 440/4 | €14,531 | €11,421 | -€3,110 | -21.4% |
| Taxes, remuneration and social security | 45 | €140,866 | €149,556 | +€8,689 | +6.2% |
| Taxes | 450/3 | €140,716 | €149,556 | +€8,840 | +6.3% |
| Remuneration and social security | 454/9 | €150 | €0 | -€150 | -100.0% |
| Other amounts payable | 47/48 | €811,424 | €778,409 | -€33,014 | -4.1% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €382,367 | €82,194 | -€300,173 | -78.5% |
| Other operating charges | 640/8 | €59,694 | €14,262 | -€45,431 | -76.1% |
| Gross operating margin | 9900 | €1,091,205 | €937,418 | -€153,787 | -14.1% |
| Operating profit (loss) | 9901 | €649,145 | €840,962 | +€191,817 | +29.5% |
| Financial income | 75/76B | €12,494 | €17,522 | +€5,028 | +40.2% |
| Recurring financial income | 75 | €12,494 | €17,522 | +€5,028 | +40.2% |
| Financial charges | 65/66B | €7,397 | €4,727 | -€2,670 | -36.1% |
| Recurring financial charges | 65 | €7,397 | €4,727 | -€2,670 | -36.1% |
| Profit (loss) for the period before taxes | 9903 | €654,242 | €853,757 | +€199,515 | +30.5% |
| Transfer from deferred taxes | 780 | €63,399 | €14,470 | -€48,929 | -77.2% |
| Transfer to deferred taxes | 680 | €0 | - | = | |
| Income taxes | 67/77 | €313,396 | €297,470 | -€15,925 | -5.1% |
| Profit (loss) for the period | 9904 | €404,245 | €570,756 | +€166,511 | +41.2% |
| Transfer from tax-exempt reserves | 789 | €190,196 | €43,409 | -€146,787 | -77.2% |
| Transfer to tax-exempt reserves | 689 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €594,442 | €614,166 | +€19,724 | +3.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.