PSYKOLO: 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.
PSYKOLO
Largest movements
- Receivables within one year -€8,915
down €8,915 (-95.4%), from €9,349 to €433
of which Other amounts receivable: -€8,915
- Cash +€1,660
up €1,660 (+103%), from €1,611 to €3,271
mainly Receivables within one year (+€8,915) and Depreciation (+€2,112)
- Tangible fixed assets +€1,109
up €1,109 (+57.4%), from €1,931 to €3,040
- Deferred charges and accrued income -€832
down €832 (-100%), from €832 to €0
- Formation expenses -€800
down €800 (-34.1%), from €2,348 to €1,548
- Profit (loss) carried forward -€7,125
down €7,125 (-96.1%), from €7,414 to €289
- Trade debts -€2,361
down €2,361 (-65.9%), from €3,581 to €1,219
- Short-term financial debts +€894
new in 2025: €894
- Other debts +€890
new in 2025: €890
- Gross operating margin +€1,515
up €1,515 (+25.5%), from -€5,939 to -€4,424
- Financial income -€323
down €323 (-98.4%), from €328 to €5
- Taxes -€267
down €267 (-79.1%), from €337 to €71
- Depreciation +€263
up €263 (+14.2%), from €1,850 to €2,112
- Other operating charges +€134
up €134 (+58.3%), from €231 to €365
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 | €16,071 | €8,293 | -€7,778 | -48.4% |
| Formation expenses | 20 | €2,348 | €1,548 | -€800 | -34.1% |
| Fixed assets | 21/28 | €1,931 | €3,040 | +€1,109 | +57.4% |
| Tangible fixed assets | 22/27 | €1,931 | €3,040 | +€1,109 | +57.4% |
| Furniture and vehicles | 24 | €1,931 | €3,040 | +€1,109 | +57.4% |
| Current assets | 29/58 | €11,791 | €3,704 | -€8,087 | -68.6% |
| Amounts receivable within one year | 40/41 | €9,349 | €433 | -€8,915 | -95.4% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €9,349 | €433 | -€8,915 | -95.4% |
| Cash at bank and in hand | 54/58 | €1,611 | €3,271 | +€1,660 | +103% |
| Deferred charges and accrued income | 490/1 | €832 | €0 | -€832 | -100% |
| Total equity and liabilities | 10/49 | €16,071 | €8,293 | -€7,778 | -48.4% |
| Equity | 10/15 | €12,414 | €5,289 | -€7,125 | -57.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,414 | €289 | -€7,125 | -96.1% |
| Amounts payable | 17/49 | €3,657 | €3,004 | -€653 | -17.9% |
| Amounts payable within one year | 42/48 | €3,657 | €3,004 | -€653 | -17.9% |
| Financial debts | 43 | - | €894 | +€894 | |
| Credit institutions | 430/8 | - | €894 | +€894 | |
| Trade debts | 44 | €3,581 | €1,219 | -€2,361 | -65.9% |
| Suppliers | 440/4 | €3,581 | €1,219 | -€2,361 | -65.9% |
| Taxes, remuneration and social security | 45 | €76 | €0 | -€76 | -100% |
| Taxes | 450/3 | €76 | €0 | -€76 | -100% |
| Other amounts payable | 47/48 | - | €890 | +€890 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,850 | €2,112 | +€263 | +14.2% |
| Other operating charges | 640/8 | €231 | €365 | +€134 | +58.3% |
| Gross operating margin | 9900 | -€5,939 | -€4,424 | +€1,515 | +25.5% |
| Operating profit (loss) | 9901 | -€8,019 | -€6,902 | +€1,118 | +13.9% |
| Financial income | 75/76B | €328 | €5 | -€323 | -98.4% |
| Recurring financial income | 75 | €328 | €5 | -€323 | -98.4% |
| Financial charges | 65/66B | €136 | €158 | +€23 | +16.7% |
| Recurring financial charges | 65 | €136 | €158 | +€23 | +16.7% |
| Profit (loss) for the period before taxes | 9903 | -€7,827 | -€7,055 | +€772 | +9.9% |
| Income taxes | 67/77 | €337 | €71 | -€267 | -79.1% |
| Profit (loss) for the period | 9904 | -€8,164 | -€7,125 | +€1,039 | +12.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,164 | -€7,125 | +€1,039 | +12.7% |
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 15 October 2026 via checked.be.