PSYCOLLYS: 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.
PSYCOLLYS
Largest movements
- Cash +€79,588
up €79,588 (+341.0%), from €23,342 to €102,930
mainly Net result for the year (+€130,523) and Tax, wage and social debts (+€37,707)
- Deferred charges and accrued income +€59,535
new in 2025: €59,535
- Tangible fixed assets +€35,312
new in 2025: €35,312
- Receivables within one year +€23,342
up €23,342 (+154.6%), from €15,094 to €38,436
of which Other amounts receivable: +€38,436
- Reserves +€130,523
up €130,523 (+508.4%), from €25,673 to €156,196
- Tax, wage and social debts +€37,707
up €37,707 (+563.7%), from €6,690 to €44,397
of which Taxes: +€37,435
- Debts after one year +€23,616
new in 2025: €23,616
- Current portion of long-term debt +€6,866
new in 2025: €6,866
- Gross operating margin +€135,723
up €135,723 (+418.2%), from €32,454 to €168,176
- Taxes +€30,746
up €30,746 (+459.6%), from €6,690 to €37,435
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 | €38,531 | €236,308 | +€197,776 | +513.3% |
| Fixed assets | 21/28 | €95 | €35,407 | +€35,312 | +37060.8% |
| Tangible fixed assets | 22/27 | - | €35,312 | +€35,312 | |
| Furniture and vehicles | 24 | - | €35,312 | +€35,312 | |
| Financial fixed assets | 28 | €95 | €95 | = | 0.0% |
| Current assets | 29/58 | €38,436 | €200,901 | +€162,465 | +422.7% |
| Amounts receivable within one year | 40/41 | €15,094 | €38,436 | +€23,342 | +154.6% |
| Trade receivables | 40 | €15,094 | - | -€15,094 | |
| Other amounts receivable | 41 | - | €38,436 | +€38,436 | |
| Cash at bank and in hand | 54/58 | €23,342 | €102,930 | +€79,588 | +341.0% |
| Deferred charges and accrued income | 490/1 | - | €59,535 | +€59,535 | |
| Total equity and liabilities | 10/49 | €38,531 | €236,308 | +€197,776 | +513.3% |
| Equity | 10/15 | €30,673 | €161,196 | +€130,523 | +425.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €25,673 | €156,196 | +€130,523 | +508.4% |
| Distributable reserves | 133 | €25,673 | €156,196 | +€130,523 | +508.4% |
| Amounts payable | 17/49 | €7,858 | €75,112 | +€67,253 | +855.8% |
| Amounts payable after more than one year | 17 | - | €23,616 | +€23,616 | |
| Financial debts | 170/4 | - | €23,616 | +€23,616 | |
| Amounts payable within one year | 42/48 | €7,858 | €51,496 | +€43,638 | +555.3% |
| Current portion of amounts payable after more than one year | 42 | - | €6,866 | +€6,866 | |
| Trade debts | 44 | €81 | €233 | +€152 | +187.9% |
| Suppliers | 440/4 | €81 | €233 | +€152 | +187.9% |
| Taxes, remuneration and social security | 45 | €6,690 | €44,397 | +€37,707 | +563.7% |
| Taxes | 450/3 | €6,690 | €44,125 | +€37,435 | +559.6% |
| Remuneration and social security | 454/9 | - | €272 | +€272 | |
| Other amounts payable | 47/48 | €1,088 | - | -€1,088 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €670 | +€670 | |
| Other operating charges | 640/8 | - | €67 | +€67 | |
| Gross operating margin | 9900 | €32,454 | €168,176 | +€135,723 | +418.2% |
| Operating profit (loss) | 9901 | €32,454 | €167,439 | +€134,985 | +415.9% |
| Financial income | 75/76B | €1 | €582 | +€581 | +67569.8% |
| Recurring financial income | 75 | €1 | €582 | +€581 | +67569.8% |
| Financial charges | 65/66B | €92 | €63 | -€29 | -31.5% |
| Recurring financial charges | 65 | €92 | €63 | -€29 | -31.5% |
| Profit (loss) for the period before taxes | 9903 | €32,363 | €167,958 | +€135,595 | +419.0% |
| Income taxes | 67/77 | €6,690 | €37,435 | +€30,746 | +459.6% |
| Profit (loss) for the period | 9904 | €25,673 | €130,523 | +€104,850 | +408.4% |
| Profit (loss) for the period to be appropriated | 9905 | €25,673 | €130,523 | +€104,850 | +408.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.