PSYCHO CYCLES: 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 CYCLES
Largest movements
- Receivables within one year +€6,692
up €6,692 (+400%), from €1,674 to €8,365
of which Trade receivables: +€8,115
- Cash -€3,061
down €3,061 (-90.5%), from €3,382 to €321
mainly Trade debts (-€15,583) and Receivables within one year (-€6,692)
- Stocks and contracts -€2,083
down €2,083 (-4.5%), from €46,735 to €44,652
- Trade debts -€15,583
down €15,583 (-97.0%), from €16,073 to €489
- Other debts +€11,066
up €11,066 (+20.8%), from €53,172 to €64,238
- Reserves +€2,441
up €2,441 (+32.0%), from €7,632 to €10,074
of which Distributable reserves: +€2,441
- Accrued charges and deferred income +€1,776
up €1,776 (+443%), from €401 to €2,177
- Tax, wage and social debts +€1,289
up €1,289 (+328%), from €393 to €1,682
- Depreciation +€4,365
up €4,365 (+1,639%), from €266 to €4,632
- Gross operating margin +€881
up €881 (+10.0%), from €8,823 to €9,703
- Taxes +€706
up €706 (+180%), from €393 to €1,100
- Other operating charges +€575
up €575 (+70.3%), from €818 to €1,393
- Financial charges -€252
down €252 (-64.7%), from €389 to €137
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.
Derived cash bridge
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 | €78,172 | €79,160 | +€988 | +1.3% |
| Fixed assets | 21/28 | €26,381 | €25,649 | -€732 | -2.8% |
| Tangible fixed assets | 22/27 | €26,381 | €25,649 | -€732 | -2.8% |
| Land and buildings | 22 | €9,682 | €8,699 | -€983 | -10.2% |
| Plant, machinery and equipment | 23 | €3,221 | €6,172 | +€2,951 | +91.6% |
| Furniture and vehicles | 24 | €13,478 | €10,778 | -€2,700 | -20.0% |
| Current assets | 29/58 | €51,791 | €53,511 | +€1,720 | +3.3% |
| Stocks and contracts in progress | 3 | €46,735 | €44,652 | -€2,083 | -4.5% |
| Stocks | 30/36 | €46,735 | €44,652 | -€2,083 | -4.5% |
| Amounts receivable within one year | 40/41 | €1,674 | €8,365 | +€6,692 | +400% |
| Trade receivables | 40 | €225 | €8,340 | +€8,115 | +3,599% |
| Other amounts receivable | 41 | €1,448 | €25 | -€1,423 | -98.3% |
| Cash at bank and in hand | 54/58 | €3,382 | €321 | -€3,061 | -90.5% |
| Deferred charges and accrued income | 490/1 | - | €173 | +€173 | |
| Total equity and liabilities | 10/49 | €78,172 | €79,160 | +€988 | +1.3% |
| Equity | 10/15 | €8,132 | €10,574 | +€2,441 | +30.0% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €7,632 | €10,074 | +€2,441 | +32.0% |
| Non-distributable reserves | 130/1 | €50 | €50 | = | 0.0% |
| Reserves not available under the articles | 1311 | €50 | €50 | = | 0.0% |
| Distributable reserves | 133 | €7,582 | €10,024 | +€2,441 | +32.2% |
| Amounts payable | 17/49 | €70,039 | €68,587 | -€1,453 | -2.1% |
| Amounts payable within one year | 42/48 | €69,638 | €66,409 | -€3,229 | -4.6% |
| Trade debts | 44 | €16,073 | €489 | -€15,583 | -97.0% |
| Suppliers | 440/4 | €16,073 | €489 | -€15,583 | -97.0% |
| Taxes, remuneration and social security | 45 | €393 | €1,682 | +€1,289 | +328% |
| Taxes | 450/3 | €393 | €1,682 | +€1,289 | +328% |
| Other amounts payable | 47/48 | €53,172 | €64,238 | +€11,066 | +20.8% |
| Accrued charges and deferred income | 492/3 | €401 | €2,177 | +€1,776 | +443% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €266 | €4,632 | +€4,365 | +1,639% |
| Other operating charges | 640/8 | €818 | €1,393 | +€575 | +70.3% |
| Gross operating margin | 9900 | €8,823 | €9,703 | +€881 | +10.0% |
| Operating profit (loss) | 9901 | €7,738 | €3,678 | -€4,060 | -52.5% |
| Financial income | 75/76B | €109 | €0 | -€109 | -100.0% |
| Recurring financial income | 75 | €109 | €0 | -€109 | -100.0% |
| Financial charges | 65/66B | €389 | €137 | -€252 | -64.7% |
| Recurring financial charges | 65 | €389 | €137 | -€252 | -64.7% |
| Profit (loss) for the period before taxes | 9903 | €7,458 | €3,541 | -€3,917 | -52.5% |
| Income taxes | 67/77 | €393 | €1,100 | +€706 | +180% |
| Profit (loss) for the period | 9904 | €7,064 | €2,441 | -€4,623 | -65.4% |
| Profit (loss) for the period to be appropriated | 9905 | €7,064 | €2,441 | -€4,623 | -65.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.