PSYKOCOUAC: 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.
PSYKOCOUAC
Largest movements
- Cash +€38,322
up €38,322 (+286%), from €13,398 to €51,721
mainly Net result for the year (+€30,501) and Other debts (+€5,667)
- Profit (loss) carried forward +€30,501
up €30,501 (+1,968%), from €1,550 to €32,051
- Other debts +€5,667
up €5,667 (+106%), from €5,340 to €11,007
- Tax, wage and social debts +€5,162
up €5,162 (+171%), from €3,011 to €8,173
of which Taxes: +€7,785
- Trade debts -€3,193
down €3,193 (-79.3%), from €4,024 to €831
- Gross operating margin +€36,544
up €36,544 (+1,859%), from €1,965 to €38,509
- Taxes +€7,397
up €7,397 (+1,907%), from €388 to €7,785
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 | €13,926 | €52,063 | +€38,137 | +274% |
| Fixed assets | 21/28 | €527 | €342 | -€185 | -35.1% |
| Tangible fixed assets | 22/27 | €527 | €342 | -€185 | -35.1% |
| Furniture and vehicles | 24 | €527 | €342 | -€185 | -35.1% |
| Current assets | 29/58 | €13,398 | €51,721 | +€38,322 | +286% |
| Cash at bank and in hand | 54/58 | €13,398 | €51,721 | +€38,322 | +286% |
| Total equity and liabilities | 10/49 | €13,926 | €52,063 | +€38,137 | +274% |
| Equity | 10/15 | €1,550 | €32,051 | +€30,501 | +1,968% |
| Profit (loss) carried forward | 14 | €1,550 | €32,051 | +€30,501 | +1,968% |
| Amounts payable | 17/49 | €12,376 | €20,012 | +€7,636 | +61.7% |
| Amounts payable within one year | 42/48 | €12,376 | €20,012 | +€7,636 | +61.7% |
| Trade debts | 44 | €4,024 | €831 | -€3,193 | -79.3% |
| Suppliers | 440/4 | €4,024 | €831 | -€3,193 | -79.3% |
| Taxes, remuneration and social security | 45 | €3,011 | €8,173 | +€5,162 | +171% |
| Taxes | 450/3 | €388 | €8,173 | +€7,785 | +2,007% |
| Remuneration and social security | 454/9 | €2,623 | - | -€2,623 | |
| Other amounts payable | 47/48 | €5,340 | €11,007 | +€5,667 | +106% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27 | €185 | +€158 | +578% |
| Gross operating margin | 9900 | €1,965 | €38,509 | +€36,544 | +1,859% |
| Operating profit (loss) | 9901 | €1,938 | €38,324 | +€36,386 | +1,877% |
| Financial charges | 65/66B | - | €38 | +€38 | |
| Recurring financial charges | 65 | - | €38 | +€38 | |
| Profit (loss) for the period before taxes | 9903 | €1,938 | €38,286 | +€36,348 | +1,876% |
| Income taxes | 67/77 | €388 | €7,785 | +€7,397 | +1,907% |
| Profit (loss) for the period | 9904 | €1,550 | €30,501 | +€28,951 | +1,868% |
| Profit (loss) for the period to be appropriated | 9905 | €1,550 | €30,501 | +€28,951 | +1,868% |
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 13 October 2026 via checked.be.