PSYGNOSIS CONSULTING: 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.
PSYGNOSIS CONSULTING
Largest movements
- Cash -€25,896
down €25,896 (-45.6%), from €56,793 to €30,898
mainly Net result for the year (-€42,701) and Tax, wage and social debts (-€3,300)
- Tangible fixed assets -€10,936
down €10,936 (-89.5%), from €12,219 to €1,283
of which Land and buildings: -€9,773
- Receivables within one year -€9,148
down €9,148 (-46.2%), from €19,795 to €10,647
- Profit (loss) carried forward -€42,701
down €42,701 (-64.3%), from -€66,397 to -€109,098
- Tax, wage and social debts -€3,300
no longer reported in 2025 (was €3,300)
- Gross operating margin +€35,106
up €35,106 (+53.1%), from -€66,063 to -€30,957
- Depreciation -€8,813
down €8,813 (-44.6%), from €19,750 to €10,936
- Taxes -€1,752
down €1,752, from €692 to -€1,060
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 | €88,808 | €42,827 | -€45,980 | -51.8% |
| Fixed assets | 21/28 | €12,219 | €1,283 | -€10,936 | -89.5% |
| Tangible fixed assets | 22/27 | €12,219 | €1,283 | -€10,936 | -89.5% |
| Land and buildings | 22 | €10,526 | €753 | -€9,773 | -92.8% |
| Furniture and vehicles | 24 | €1,693 | €530 | -€1,163 | -68.7% |
| Current assets | 29/58 | €76,588 | €41,545 | -€35,044 | -45.8% |
| Amounts receivable within one year | 40/41 | €19,795 | €10,647 | -€9,148 | -46.2% |
| Other amounts receivable | 41 | €19,795 | €10,647 | -€9,148 | -46.2% |
| Cash at bank and in hand | 54/58 | €56,793 | €30,898 | -€25,896 | -45.6% |
| Total equity and liabilities | 10/49 | €88,808 | €42,827 | -€45,980 | -51.8% |
| Equity | 10/15 | €83,232 | €40,530 | -€42,701 | -51.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €131,029 | €131,029 | = | 0.0% |
| Distributable reserves | 133 | €131,029 | €131,029 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€66,397 | -€109,098 | -€42,701 | -64.3% |
| Amounts payable | 17/49 | €5,576 | €2,297 | -€3,279 | -58.8% |
| Amounts payable within one year | 42/48 | €5,576 | €2,297 | -€3,279 | -58.8% |
| Trade debts | 44 | €2,276 | €2,297 | +€21 | +0.9% |
| Suppliers | 440/4 | €2,276 | €2,297 | +€21 | +0.9% |
| Taxes, remuneration and social security | 45 | €3,300 | - | -€3,300 | |
| Taxes | 450/3 | €3,300 | - | -€3,300 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,750 | €10,936 | -€8,813 | -44.6% |
| Other operating charges | 640/8 | €1,982 | €2,140 | +€157 | +7.9% |
| Gross operating margin | 9900 | -€66,063 | -€30,957 | +€35,106 | +53.1% |
| Operating profit (loss) | 9901 | -€87,795 | -€44,033 | +€43,762 | +49.8% |
| Financial income | 75/76B | €1,046 | €425 | -€620 | -59.3% |
| Recurring financial income | 75 | €1,046 | €425 | -€620 | -59.3% |
| Financial charges | 65/66B | €118 | €153 | +€35 | +29.9% |
| Recurring financial charges | 65 | €118 | €153 | +€35 | +29.9% |
| Profit (loss) for the period before taxes | 9903 | -€86,868 | -€43,761 | +€43,107 | +49.6% |
| Income taxes | 67/77 | €692 | -€1,060 | -€1,752 | |
| Profit (loss) for the period | 9904 | -€87,560 | -€42,701 | +€44,858 | +51.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€87,560 | -€42,701 | +€44,858 | +51.2% |
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 27 October 2026 via checked.be.