Psylios: 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.
Psylios
Largest movements
- Cash -€38,294
down €38,294 (-21.2%), from €180,400 to €142,106
mainly Contributions, distributions and other (-€161,236) and Other debts (-€40,002)
- Tangible fixed assets -€13,335
down €13,335 (-27.1%), from €49,260 to €35,925
of which Furniture and vehicles: -€12,825
- Receivables within one year +€7,637
up €7,637 (+16.4%), from €46,488 to €54,125
of which Trade receivables: +€7,637
- Other debts -€40,002
down €40,002 (-16.6%), from €241,148 to €201,146
- Accrued charges and deferred income -€5,200
down €5,200 (-100.0%), from €5,200 to €0
- Gross operating margin +€25,097
up €25,097 (+12.6%), from €198,960 to €224,057
- Taxes +€6,907
up €6,907 (+16.5%), from €41,816 to €48,723
- Financial charges -€2,700
down €2,700 (-95.4%), from €2,829 to €129
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.
Cash bridge derived
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 | €278,376 | €234,537 | -€43,839 | -15.7% |
| Fixed assets | 21/28 | €49,260 | €35,925 | -€13,335 | -27.1% |
| Tangible fixed assets | 22/27 | €49,260 | €35,925 | -€13,335 | -27.1% |
| Plant, machinery and equipment | 23 | €2,024 | €1,513 | -€511 | -25.2% |
| Furniture and vehicles | 24 | €47,236 | €34,412 | -€12,825 | -27.2% |
| Current assets | 29/58 | €229,116 | €198,612 | -€30,504 | -13.3% |
| Amounts receivable within one year | 40/41 | €46,488 | €54,125 | +€7,637 | +16.4% |
| Trade receivables | 40 | €46,488 | €54,125 | +€7,637 | +16.4% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €180,400 | €142,106 | -€38,294 | -21.2% |
| Deferred charges and accrued income | 490/1 | €2,227 | €2,380 | +€153 | +6.9% |
| Total equity and liabilities | 10/49 | €278,376 | €234,537 | -€43,839 | -15.7% |
| Equity | 10/15 | €18,600 | €18,600 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €259,776 | €215,937 | -€43,839 | -16.9% |
| Amounts payable within one year | 42/48 | €254,575 | €215,937 | -€38,639 | -15.2% |
| Trade debts | 44 | €1,611 | €1,068 | -€544 | -33.7% |
| Suppliers | 440/4 | €1,611 | €1,068 | -€544 | -33.7% |
| Taxes, remuneration and social security | 45 | €11,816 | €13,723 | +€1,907 | +16.1% |
| Taxes | 450/3 | €11,816 | €13,723 | +€1,907 | +16.1% |
| Other amounts payable | 47/48 | €241,148 | €201,146 | -€40,002 | -16.6% |
| Accrued charges and deferred income | 492/3 | €5,200 | €0 | -€5,200 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,117 | €13,335 | +€219 | +1.7% |
| Other operating charges | 640/8 | €574 | €634 | +€60 | +10.4% |
| Gross operating margin | 9900 | €198,960 | €224,057 | +€25,097 | +12.6% |
| Operating profit (loss) | 9901 | €185,269 | €210,087 | +€24,818 | +13.4% |
| Financial income | 75/76B | €100 | €0 | -€100 | -100.0% |
| Recurring financial income | 75 | €100 | €0 | -€100 | -100.0% |
| Financial charges | 65/66B | €2,829 | €129 | -€2,700 | -95.4% |
| Recurring financial charges | 65 | €2,829 | €129 | -€2,700 | -95.4% |
| Profit (loss) for the period before taxes | 9903 | €182,539 | €209,958 | +€27,419 | +15.0% |
| Income taxes | 67/77 | €41,816 | €48,723 | +€6,907 | +16.5% |
| Profit (loss) for the period | 9904 | €140,723 | €161,236 | +€20,512 | +14.6% |
| Profit (loss) for the period to be appropriated | 9905 | €140,723 | €161,236 | +€20,512 | +14.6% |
Source: filed annual accounts (NBB), fiscal years ended 1 July 2024 and 1 July 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.