PSYCHOLOGO: 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.
PSYCHOLOGO
Largest movements
- Receivables within one year +€982
up €982 (+25.0%), from €3,932 to €4,914
of which Other amounts receivable: +€982
- Cash -€750
down €750 (-14.6%), from €5,143 to €4,393
mainly Receivables within one year (-€982) and Short-term financial debts (-€277)
- Trade debts +€329
up €329 (+15.7%), from €2,091 to €2,420
- Reserves +€284
up €284 (+472%), from €60 to €345
- Short-term financial debts -€277
down €277 (-100%), from €277 to €0
- Tax, wage and social debts -€104
down €104 (-23.4%), from €447 to €342
- Gross operating margin +€626
up €626, from -€190 to €435
- Taxes +€208
up €208 (+309%), from €67 to €275
- Other operating charges +€144
up €144, from €0 to €144
- Financial income -€91
down €91 (-25.4%), from €359 to €268
- Financial charges -€80
down €80 (-100%), from €80 to €0
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 | €9,075 | €9,307 | +€232 | +2.6% |
| Current assets | 29/58 | €9,075 | €9,307 | +€232 | +2.6% |
| Amounts receivable within one year | 40/41 | €3,932 | €4,914 | +€982 | +25.0% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €3,932 | €4,914 | +€982 | +25.0% |
| Cash at bank and in hand | 54/58 | €5,143 | €4,393 | -€750 | -14.6% |
| Total equity and liabilities | 10/49 | €9,075 | €9,307 | +€232 | +2.6% |
| Equity | 10/15 | €6,260 | €6,545 | +€284 | +4.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €60 | €345 | +€284 | +472% |
| Distributable reserves | 133 | €60 | €345 | +€284 | +472% |
| Amounts payable | 17/49 | €2,815 | €2,762 | -€52 | -1.9% |
| Amounts payable within one year | 42/48 | €2,815 | €2,762 | -€52 | -1.9% |
| Financial debts | 43 | €277 | €0 | -€277 | -100% |
| Credit institutions | 430/8 | €277 | €0 | -€277 | -100% |
| Trade debts | 44 | €2,091 | €2,420 | +€329 | +15.7% |
| Suppliers | 440/4 | €2,091 | €2,420 | +€329 | +15.7% |
| Taxes, remuneration and social security | 45 | €447 | €342 | -€104 | -23.4% |
| Taxes | 450/3 | €447 | €342 | -€104 | -23.4% |
| Other operating charges | 640/8 | €0 | €144 | +€144 | |
| Gross operating margin | 9900 | -€190 | €435 | +€626 | |
| Operating profit (loss) | 9901 | -€190 | €291 | +€482 | |
| Financial income | 75/76B | €359 | €268 | -€91 | -25.4% |
| Recurring financial income | 75 | €359 | €268 | -€91 | -25.4% |
| Financial charges | 65/66B | €80 | €0 | -€80 | -100% |
| Recurring financial charges | 65 | €80 | €0 | -€80 | -100% |
| Profit (loss) for the period before taxes | 9903 | €90 | €559 | +€470 | +524% |
| Income taxes | 67/77 | €67 | €275 | +€208 | +309% |
| Profit (loss) for the period | 9904 | €22 | €284 | +€262 | +1,166% |
| Profit (loss) for the period to be appropriated | 9905 | €22 | €284 | +€262 | +1,166% |
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 29 October 2026 via checked.be.