PsyLuna: 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.
PsyLuna
Largest movements
- Tangible fixed assets +€23,993
up €23,993 (+674.8%), from €3,555 to €27,548
of which Furniture and vehicles: +€25,304
- Cash +€6,261
up €6,261 (+188.4%), from €3,323 to €9,583
mainly Debts after one year (+€20,694) and Depreciation (+€6,256)
- Deferred charges and accrued income +€1,061
new in 2025: €1,061
- Debts after one year +€20,694
new in 2025: €20,694
- Reserves +€5,671
new in 2025: €5,671
- Current portion of long-term debt +€3,069
new in 2025: €3,069
- Short-term financial debts +€3,000
new in 2025: €3,000
- Tax, wage and social debts -€2,451
down €2,451 (-77.5%), from €3,160 to €710
of which Remuneration and social security: -€2,502
- Gross operating margin +€11,536
up €11,536 (+206.4%), from €5,590 to €17,126
- Taxes +€2,184
up €2,184 (+331.7%), from €658 to €2,842
- Depreciation +€2,156
up €2,156 (+52.6%), from €4,101 to €6,256
- Financial charges +€1,083
up €1,083 (+910.7%), from €119 to €1,202
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 | €7,214 | €38,735 | +€31,520 | +436.9% |
| Fixed assets | 21/28 | €3,555 | €27,548 | +€23,993 | +674.8% |
| Tangible fixed assets | 22/27 | €3,555 | €27,548 | +€23,993 | +674.8% |
| Plant, machinery and equipment | 23 | €2,796 | €1,485 | -€1,311 | -46.9% |
| Furniture and vehicles | 24 | €759 | €26,063 | +€25,304 | +3331.8% |
| Current assets | 29/58 | €3,659 | €11,187 | +€7,528 | +205.7% |
| Amounts receivable within one year | 40/41 | €336 | €542 | +€206 | +61.2% |
| Trade receivables | 40 | €130 | - | -€130 | |
| Other amounts receivable | 41 | €206 | €542 | +€336 | +162.8% |
| Cash at bank and in hand | 54/58 | €3,323 | €9,583 | +€6,261 | +188.4% |
| Deferred charges and accrued income | 490/1 | - | €1,061 | +€1,061 | |
| Total equity and liabilities | 10/49 | €7,214 | €38,735 | +€31,520 | +436.9% |
| Equity | 10/15 | €2,278 | €8,171 | +€5,893 | +258.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | - | €5,671 | +€5,671 | |
| Distributable reserves | 133 | - | €5,671 | +€5,671 | |
| Profit (loss) carried forward | 14 | -€222 | - | +€222 | |
| Amounts payable | 17/49 | €4,936 | €30,564 | +€25,627 | +519.1% |
| Amounts payable after more than one year | 17 | - | €20,694 | +€20,694 | |
| Financial debts | 170/4 | - | €20,694 | +€20,694 | |
| Amounts payable within one year | 42/48 | €4,936 | €9,870 | +€4,934 | +99.9% |
| Current portion of amounts payable after more than one year | 42 | - | €3,069 | +€3,069 | |
| Financial debts | 43 | - | €3,000 | +€3,000 | |
| Other loans | 439 | - | €3,000 | +€3,000 | |
| Trade debts | 44 | €1,776 | €3,092 | +€1,316 | +74.1% |
| Suppliers | 440/4 | €1,776 | €3,092 | +€1,316 | +74.1% |
| Taxes, remuneration and social security | 45 | €3,160 | €710 | -€2,451 | -77.5% |
| Taxes | 450/3 | €658 | €710 | +€51 | +7.8% |
| Remuneration and social security | 454/9 | €2,502 | - | -€2,502 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,101 | €6,256 | +€2,156 | +52.6% |
| Other operating charges | 640/8 | €934 | €951 | +€17 | +1.8% |
| Gross operating margin | 9900 | €5,590 | €17,126 | +€11,536 | +206.4% |
| Operating profit (loss) | 9901 | €555 | €9,919 | +€9,364 | +1686.2% |
| Financial income | 75/76B | - | €18 | +€18 | |
| Recurring financial income | 75 | - | €18 | +€18 | |
| Financial charges | 65/66B | €119 | €1,202 | +€1,083 | +910.7% |
| Recurring financial charges | 65 | €119 | €1,202 | +€1,083 | +910.7% |
| Profit (loss) for the period before taxes | 9903 | €436 | €8,735 | +€8,299 | +1901.6% |
| Income taxes | 67/77 | €658 | €2,842 | +€2,184 | +331.7% |
| Profit (loss) for the period | 9904 | -€222 | €5,893 | +€6,115 | |
| Profit (loss) for the period to be appropriated | 9905 | -€222 | €5,893 | +€6,115 |
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 9 October 2026 via checked.be.