PsychoLogic: what changed
Two fiscal 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.
PsychoLogic
Largest movements
- Receivables within one year +€39,479
up €39,479 (+1473.1%), from €2,680 to €42,159
of which Other amounts receivable: +€41,389
- Cash -€10,046
down €10,046 (-37.5%), from €26,819 to €16,774
mainly Receivables within one year (-€39,479) and Trade debts (-€2,613)
- Deferred charges and accrued income +€2,167
new in 2025: €2,167
- Tangible fixed assets -€986
down €986 (-77.4%), from €1,275 to €289
of which Furniture and vehicles: -€1,275
- Profit (loss) carried forward +€29,799
up €29,799 (+133.1%), from €22,391 to €52,190
- Tax, wage and social debts +€2,729
up €2,729 (+313.4%), from €871 to €3,600
- Trade debts -€2,613
down €2,613 (-77.6%), from €3,369 to €756
- Accrued charges and deferred income +€1,632
new in 2025: €1,632
- Other debts -€934
no longer reported in 2025 (was €934)
- Gross operating margin +€21,195
up €21,195 (+104.7%), from €20,244 to €41,439
- Taxes +€3,465
up €3,465 (+74.7%), from €4,635 to €8,100
- Financial income +€1,145
up €1,145 (+141387.7%), from €1 to €1,146
- Financial charges +€910
up €910 (+41.4%), from €2,199 to €3,108
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 | €31,564 | €62,178 | +€30,614 | +97.0% |
| Fixed assets | 21/28 | €2,065 | €1,079 | -€986 | -47.8% |
| Tangible fixed assets | 22/27 | €1,275 | €289 | -€986 | -77.4% |
| Plant, machinery and equipment | 23 | - | €289 | +€289 | |
| Furniture and vehicles | 24 | €1,275 | - | -€1,275 | |
| Financial fixed assets | 28 | €790 | €790 | = | 0.0% |
| Current assets | 29/58 | €29,499 | €61,099 | +€31,600 | +107.1% |
| Amounts receivable within one year | 40/41 | €2,680 | €42,159 | +€39,479 | +1473.1% |
| Trade receivables | 40 | €2,680 | €770 | -€1,910 | -71.3% |
| Other amounts receivable | 41 | - | €41,389 | +€41,389 | |
| Cash at bank and in hand | 54/58 | €26,819 | €16,774 | -€10,046 | -37.5% |
| Deferred charges and accrued income | 490/1 | - | €2,167 | +€2,167 | |
| Total equity and liabilities | 10/49 | €31,564 | €62,178 | +€30,614 | +97.0% |
| Equity | 10/15 | €26,391 | €56,190 | +€29,799 | +112.9% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,391 | €52,190 | +€29,799 | +133.1% |
| Amounts payable | 17/49 | €5,174 | €5,988 | +€814 | +15.7% |
| Amounts payable within one year | 42/48 | €5,174 | €4,356 | -€818 | -15.8% |
| Trade debts | 44 | €3,369 | €756 | -€2,613 | -77.6% |
| Suppliers | 440/4 | €3,369 | €756 | -€2,613 | -77.6% |
| Taxes, remuneration and social security | 45 | €871 | €3,600 | +€2,729 | +313.4% |
| Taxes | 450/3 | €871 | €3,600 | +€2,729 | +313.4% |
| Other amounts payable | 47/48 | €934 | - | -€934 | |
| Accrued charges and deferred income | 492/3 | - | €1,632 | +€1,632 | |
| Remuneration, social security and pensions | 62 | €191 | - | -€191 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €986 | €986 | = | 0.0% |
| Other operating charges | 640/8 | €635 | €591 | -€44 | -7.0% |
| Gross operating margin | 9900 | €20,244 | €41,439 | +€21,195 | +104.7% |
| Operating profit (loss) | 9901 | €18,431 | €39,862 | +€21,431 | +116.3% |
| Financial income | 75/76B | €1 | €1,146 | +€1,145 | +141387.7% |
| Recurring financial income | 75 | €1 | €1,146 | +€1,145 | +141387.7% |
| Financial charges | 65/66B | €2,199 | €3,108 | +€910 | +41.4% |
| Recurring financial charges | 65 | €2,199 | €3,108 | +€910 | +41.4% |
| Profit (loss) for the period before taxes | 9903 | €16,233 | €37,899 | +€21,666 | +133.5% |
| Income taxes | 67/77 | €4,635 | €8,100 | +€3,465 | +74.7% |
| Profit (loss) for the period | 9904 | €11,598 | €29,799 | +€18,202 | +156.9% |
| Profit (loss) for the period to be appropriated | 9905 | €11,598 | €29,799 | +€18,202 | +156.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.