PSYCHOLIE: 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.
PSYCHOLIE
Largest movements
- Current investments +€14,363
up €14,363 (+6.8%), from €212,637 to €227,000
- Cash -€14,084
down €14,084 (-20.3%), from €69,329 to €55,245
mainly Other debts (-€45,062) and Current investments (-€14,363)
- Deferred charges and accrued income +€7,155
up €7,155 (+293%), from €2,444 to €9,598
- Receivables within one year -€5,564
down €5,564 (-12.5%), from €44,491 to €38,927
of which Trade receivables: -€26,397
- Other debts -€45,062
down €45,062 (-81.8%), from €55,062 to €10,000
- Reserves +€44,000
up €44,000 (+16.7%), from €263,533 to €307,533
of which Distributable reserves: +€44,000
- Financial charges +€7,102
up €7,102 (+1,479%), from €480 to €7,582
- Gross operating margin +€5,745
up €5,745 (+7.6%), from €75,833 to €81,578
- Financial income +€4,169
up €4,169 (+195%), from €2,135 to €6,304
- Taxes +€1,297
up €1,297 (+6.0%), from €21,444 to €22,740
- Depreciation -€821
down €821 (-30.3%), from €2,706 to €1,885
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 | €342,727 | €342,711 | -€16 | 0.0% |
| Fixed assets | 21/28 | €13,826 | €11,941 | -€1,885 | -13.6% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €13,826 | €11,941 | -€1,885 | -13.6% |
| Furniture and vehicles | 24 | €401 | - | -€401 | |
| Other tangible fixed assets | 26 | €13,424 | €11,941 | -€1,484 | -11.1% |
| Current assets | 29/58 | €328,901 | €330,770 | +€1,869 | +0.6% |
| Amounts receivable within one year | 40/41 | €44,491 | €38,927 | -€5,564 | -12.5% |
| Trade receivables | 40 | €26,397 | - | -€26,397 | |
| Other amounts receivable | 41 | €18,094 | €38,927 | +€20,833 | +115% |
| Current investments | 50/53 | €212,637 | €227,000 | +€14,363 | +6.8% |
| Cash at bank and in hand | 54/58 | €69,329 | €55,245 | -€14,084 | -20.3% |
| Deferred charges and accrued income | 490/1 | €2,444 | €9,598 | +€7,155 | +293% |
| Total equity and liabilities | 10/49 | €342,727 | €342,711 | -€16 | 0.0% |
| Equity | 10/15 | €280,958 | €325,761 | +€44,803 | +15.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €263,533 | €307,533 | +€44,000 | +16.7% |
| 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 | €261,673 | €305,673 | +€44,000 | +16.8% |
| Profit (loss) carried forward | 14 | €5,025 | €5,828 | +€803 | +16.0% |
| Amounts payable | 17/49 | €61,768 | €16,950 | -€44,819 | -72.6% |
| Amounts payable within one year | 42/48 | €61,768 | €16,950 | -€44,819 | -72.6% |
| Trade debts | 44 | €706 | €950 | +€243 | +34.4% |
| Suppliers | 440/4 | €706 | €950 | +€243 | +34.4% |
| Taxes, remuneration and social security | 45 | €6,000 | €6,000 | = | 0.0% |
| Taxes | 450/3 | €6,000 | €6,000 | = | 0.0% |
| Other amounts payable | 47/48 | €55,062 | €10,000 | -€45,062 | -81.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,706 | €1,885 | -€821 | -30.3% |
| Other operating charges | 640/8 | €541 | €872 | +€330 | +61.1% |
| Gross operating margin | 9900 | €75,833 | €81,578 | +€5,745 | +7.6% |
| Operating profit (loss) | 9901 | €72,586 | €78,821 | +€6,235 | +8.6% |
| Financial income | 75/76B | €2,135 | €6,304 | +€4,169 | +195% |
| Recurring financial income | 75 | €2,135 | €6,304 | +€4,169 | +195% |
| Financial charges | 65/66B | €480 | €7,582 | +€7,102 | +1,479% |
| Recurring financial charges | 65 | €480 | €7,582 | +€7,102 | +1,479% |
| Profit (loss) for the period before taxes | 9903 | €74,241 | €77,543 | +€3,302 | +4.4% |
| Income taxes | 67/77 | €21,444 | €22,740 | +€1,297 | +6.0% |
| Profit (loss) for the period | 9904 | €52,797 | €54,803 | +€2,006 | +3.8% |
| Profit (loss) for the period to be appropriated | 9905 | €52,797 | €54,803 | +€2,006 | +3.8% |
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 16 October 2026 via checked.be.