PSYGEN: 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.
PSYGEN
Largest movements
- Cash +€91,182
up €91,182 (+38.7%), from €235,667 to €326,849
mainly Net result for the year (+€231,384) and Other debts (+€134,243)
- Deferred charges and accrued income +€56,320
up €56,320 (+94.8%), from €59,402 to €115,722
- Other debts +€134,243
up €134,243 (+54.5%), from €246,230 to €380,473
- Tax, wage and social debts +€14,372
up €14,372 (+63.6%), from €22,611 to €36,983
- Gross operating margin +€138,334
up €138,334 (+74.6%), from €185,421 to €323,755
- Taxes +€34,372
up €34,372 (+68.8%), from €49,986 to €84,358
- Financial charges +€3,694
up €3,694 (+864.8%), from €427 to €4,121
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.
Cash bridge derived
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 | €300,350 | €448,915 | +€148,565 | +49.5% |
| Fixed assets | 21/28 | €5,281 | €6,286 | +€1,005 | +19.0% |
| Tangible fixed assets | 22/27 | €5,281 | €6,286 | +€1,005 | +19.0% |
| Furniture and vehicles | 24 | €3,177 | €4,817 | +€1,640 | +51.6% |
| Other tangible fixed assets | 26 | €2,105 | €1,469 | -€635 | -30.2% |
| Current assets | 29/58 | €295,069 | €442,629 | +€147,560 | +50.0% |
| Amounts receivable within one year | 40/41 | - | €58 | +€58 | |
| Trade receivables | 40 | - | €58 | +€58 | |
| Cash at bank and in hand | 54/58 | €235,667 | €326,849 | +€91,182 | +38.7% |
| Deferred charges and accrued income | 490/1 | €59,402 | €115,722 | +€56,320 | +94.8% |
| Total equity and liabilities | 10/49 | €300,350 | €448,915 | +€148,565 | +49.5% |
| Equity | 10/15 | €20,766 | €20,650 | -€116 | -0.6% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | €306 | €190 | -€116 | -37.8% |
| Amounts payable | 17/49 | €279,584 | €428,265 | +€148,680 | +53.2% |
| Amounts payable within one year | 42/48 | €279,503 | €428,265 | +€148,761 | +53.2% |
| Current portion of amounts payable after more than one year | 42 | €9,387 | €10,183 | +€797 | +8.5% |
| Financial debts | 43 | €574 | €624 | +€50 | +8.7% |
| Credit institutions | 430/8 | €574 | €624 | +€50 | +8.7% |
| Trade debts | 44 | €701 | €1 | -€700 | -99.9% |
| Suppliers | 440/4 | €701 | €1 | -€700 | -99.9% |
| Taxes, remuneration and social security | 45 | €22,611 | €36,983 | +€14,372 | +63.6% |
| Taxes | 450/3 | €22,611 | €36,983 | +€14,372 | +63.6% |
| Other amounts payable | 47/48 | €246,230 | €380,473 | +€134,243 | +54.5% |
| Accrued charges and deferred income | 492/3 | €81 | - | -€81 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,480 | €3,503 | +€24 | +0.7% |
| Other operating charges | 640/8 | €741 | €387 | -€354 | -47.8% |
| Gross operating margin | 9900 | €185,421 | €323,755 | +€138,334 | +74.6% |
| Operating profit (loss) | 9901 | €181,200 | €319,864 | +€138,664 | +76.5% |
| Financial charges | 65/66B | €427 | €4,121 | +€3,694 | +864.8% |
| Recurring financial charges | 65 | €427 | €4,121 | +€3,694 | +864.8% |
| Profit (loss) for the period before taxes | 9903 | €180,773 | €315,743 | +€134,970 | +74.7% |
| Income taxes | 67/77 | €49,986 | €84,358 | +€34,372 | +68.8% |
| Profit (loss) for the period | 9904 | €130,786 | €231,384 | +€100,598 | +76.9% |
| Profit (loss) for the period to be appropriated | 9905 | €130,786 | €231,384 | +€100,598 | +76.9% |
Source: filed annual accounts (NBB), fiscal 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 September 2026 via checked.be.