PSYDOC: 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.
PSYDOC
Largest movements
- Cash +€53,242
up €53,242 (+80.5%), from €66,107 to €119,349
mainly Net result for the year (+€54,116) and Depreciation (+€24,441)
- Receivables within one year +€37,578
up €37,578 (+142%), from €26,437 to €64,016
- Intangible fixed assets -€24,000
down €24,000 (-39.5%), from €60,822 to €36,822
- Deferred charges and accrued income -€4,611
down €4,611 (-69.1%), from €6,669 to €2,058
- Profit (loss) carried forward +€54,116
up €54,116 (+49.5%), from €109,393 to €163,509
- Trade debts +€6,976
up €6,976 (+1,262%), from €553 to €7,529
- Gross operating margin -€14,017
down €14,017 (-13.0%), from €107,951 to €93,933
- Taxes -€4,191
down €4,191 (-19.7%), from €21,226 to €17,035
- Financial income +€2,465
new in 2025: €2,465
- Financial charges -€1,633
down €1,633 (-94.6%), from €1,726 to €93
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 | €161,304 | €223,072 | +€61,768 | +38.3% |
| Fixed assets | 21/28 | €62,090 | €37,649 | -€24,441 | -39.4% |
| Intangible fixed assets | 21 | €60,822 | €36,822 | -€24,000 | -39.5% |
| Tangible fixed assets | 22/27 | €1,268 | €827 | -€441 | -34.8% |
| Furniture and vehicles | 24 | €1,268 | €827 | -€441 | -34.8% |
| Current assets | 29/58 | €99,213 | €185,423 | +€86,210 | +86.9% |
| Amounts receivable within one year | 40/41 | €26,437 | €64,016 | +€37,578 | +142% |
| Other amounts receivable | 41 | €26,437 | €64,016 | +€37,578 | +142% |
| Cash at bank and in hand | 54/58 | €66,107 | €119,349 | +€53,242 | +80.5% |
| Deferred charges and accrued income | 490/1 | €6,669 | €2,058 | -€4,611 | -69.1% |
| Total equity and liabilities | 10/49 | €161,304 | €223,072 | +€61,768 | +38.3% |
| Equity | 10/15 | €139,394 | €193,510 | +€54,116 | +38.8% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €30,000 | €30,000 | = | 0.0% |
| Distributable reserves | 133 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €109,393 | €163,509 | +€54,116 | +49.5% |
| Amounts payable | 17/49 | €21,910 | €29,562 | +€7,652 | +34.9% |
| Amounts payable within one year | 42/48 | €21,910 | €29,562 | +€7,652 | +34.9% |
| Trade debts | 44 | €553 | €7,529 | +€6,976 | +1,262% |
| Suppliers | 440/4 | €553 | €7,529 | +€6,976 | +1,262% |
| Taxes, remuneration and social security | 45 | €21,357 | €22,033 | +€676 | +3.2% |
| Taxes | 450/3 | €21,357 | €19,016 | -€2,341 | -11.0% |
| Remuneration and social security | 454/9 | - | €3,018 | +€3,018 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,055 | €24,441 | +€386 | +1.6% |
| Other operating charges | 640/8 | €716 | €713 | -€3 | -0.4% |
| Gross operating margin | 9900 | €107,951 | €93,933 | -€14,017 | -13.0% |
| Operating profit (loss) | 9901 | €83,179 | €68,779 | -€14,400 | -17.3% |
| Financial income | 75/76B | - | €2,465 | +€2,465 | |
| Recurring financial income | 75 | - | €2,465 | +€2,465 | |
| Financial charges | 65/66B | €1,726 | €93 | -€1,633 | -94.6% |
| Recurring financial charges | 65 | €1,726 | €93 | -€1,633 | -94.6% |
| Profit (loss) for the period before taxes | 9903 | €81,453 | €71,151 | -€10,302 | -12.6% |
| Income taxes | 67/77 | €21,226 | €17,035 | -€4,191 | -19.7% |
| Profit (loss) for the period | 9904 | €60,227 | €54,116 | -€6,111 | -10.1% |
| Profit (loss) for the period to be appropriated | 9905 | €60,227 | €54,116 | -€6,111 | -10.1% |
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 26 October 2026 via checked.be.