PSYCHOLLET: 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.
PSYCHOLLET
Largest movements
- Cash +€37,036
up €37,036 (+107.9%), from €34,319 to €71,355
mainly Net result for the year (+€22,961) and Trade debts (+€8,703)
- Receivables within one year -€4,690
down €4,690 (-18.8%), from €24,928 to €20,238
of which Other amounts receivable: -€9,600
- Reserves +€22,961
up €22,961 (+49.1%), from €46,782 to €69,743
- Trade debts +€8,703
new in 2025: €8,703
- Tax, wage and social debts +€1,047
up €1,047 (+8.6%), from €12,155 to €13,203
- Gross operating margin +€1,634
up €1,634 (+5.5%), from €29,518 to €31,151
- Taxes -€909
down €909 (-9.9%), from €9,155 to €8,246
- Financial income -€675
down €675 (-47.8%), from €1,411 to €736
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 | €60,978 | €93,681 | +€32,703 | +53.6% |
| Current assets | 29/58 | €60,978 | €93,681 | +€32,703 | +53.6% |
| Amounts receivable within one year | 40/41 | €24,928 | €20,238 | -€4,690 | -18.8% |
| Trade receivables | 40 | €2,528 | €7,438 | +€4,910 | +194.3% |
| Other amounts receivable | 41 | €22,400 | €12,800 | -€9,600 | -42.9% |
| Cash at bank and in hand | 54/58 | €34,319 | €71,355 | +€37,036 | +107.9% |
| Deferred charges and accrued income | 490/1 | €1,731 | €2,089 | +€357 | +20.6% |
| Total equity and liabilities | 10/49 | €60,978 | €93,681 | +€32,703 | +53.6% |
| Equity | 10/15 | €48,782 | €71,743 | +€22,961 | +47.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €46,782 | €69,743 | +€22,961 | +49.1% |
| Distributable reserves | 133 | €46,782 | €69,743 | +€22,961 | +49.1% |
| Amounts payable | 17/49 | €12,196 | €21,938 | +€9,742 | +79.9% |
| Amounts payable within one year | 42/48 | €12,196 | €21,938 | +€9,742 | +79.9% |
| Trade debts | 44 | - | €8,703 | +€8,703 | |
| Suppliers | 440/4 | - | €8,703 | +€8,703 | |
| Taxes, remuneration and social security | 45 | €12,155 | €13,203 | +€1,047 | +8.6% |
| Taxes | 450/3 | €12,155 | €13,203 | +€1,047 | +8.6% |
| Other amounts payable | 47/48 | €40 | €33 | -€8 | -19.6% |
| Other operating charges | 640/8 | €576 | €598 | +€22 | +3.9% |
| Gross operating margin | 9900 | €29,518 | €31,151 | +€1,634 | +5.5% |
| Operating profit (loss) | 9901 | €28,942 | €30,553 | +€1,611 | +5.6% |
| Financial income | 75/76B | €1,411 | €736 | -€675 | -47.8% |
| Recurring financial income | 75 | €1,411 | €736 | -€675 | -47.8% |
| Financial charges | 65/66B | €64 | €82 | +€18 | +27.8% |
| Recurring financial charges | 65 | €64 | €82 | +€18 | +27.8% |
| Profit (loss) for the period before taxes | 9903 | €30,288 | €31,207 | +€919 | +3.0% |
| Income taxes | 67/77 | €9,155 | €8,246 | -€909 | -9.9% |
| Profit (loss) for the period | 9904 | €21,133 | €22,961 | +€1,828 | +8.7% |
| Profit (loss) for the period to be appropriated | 9905 | €21,133 | €22,961 | +€1,828 | +8.7% |
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 10 October 2026 via checked.be.