PSYMO: 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.
PSYMO
Largest movements
- Tangible fixed assets -€5,075
down €5,075 (-3.7%), from €138,899 to €133,825
of which Land and buildings: -€5,820
- Debts after one year -€10,790
down €10,790 (-12.1%), from €89,395 to €78,606
- Reserves +€4,000
new in 2025: €4,000
- Gross operating margin +€3,169
up €3,169 (+20.2%), from €15,711 to €18,881
- Taxes +€1,309
up €1,309 (+185.8%), from €704 to €2,013
- Financial charges -€419
down €419 (-9.0%), from €4,669 to €4,250
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 | €142,684 | €137,165 | -€5,519 | -3.9% |
| Fixed assets | 21/28 | €138,899 | €133,825 | -€5,075 | -3.7% |
| Tangible fixed assets | 22/27 | €138,899 | €133,825 | -€5,075 | -3.7% |
| Land and buildings | 22 | €124,645 | €118,825 | -€5,820 | -4.7% |
| Plant, machinery and equipment | 23 | €13,944 | €14,754 | +€810 | +5.8% |
| Furniture and vehicles | 24 | €310 | €246 | -€65 | -20.9% |
| Current assets | 29/58 | €3,785 | €3,340 | -€445 | -11.8% |
| Amounts receivable within one year | 40/41 | €307 | - | -€307 | |
| Other amounts receivable | 41 | €307 | - | -€307 | |
| Cash at bank and in hand | 54/58 | €3,478 | €3,340 | -€138 | -4.0% |
| Total equity and liabilities | 10/49 | €142,684 | €137,165 | -€5,519 | -3.9% |
| Equity | 10/15 | €34,050 | €38,282 | +€4,232 | +12.4% |
| Contributions | 10/11 | €18,199 | €18,199 | = | 0.0% |
| Reserves | 13 | - | €4,000 | +€4,000 | |
| Distributable reserves | 133 | - | €4,000 | +€4,000 | |
| Profit (loss) carried forward | 14 | €15,851 | €16,083 | +€232 | +1.5% |
| Amounts payable | 17/49 | €108,634 | €98,882 | -€9,752 | -9.0% |
| Amounts payable after more than one year | 17 | €89,395 | €78,606 | -€10,790 | -12.1% |
| Financial debts | 170/4 | €89,395 | €78,606 | -€10,790 | -12.1% |
| Amounts payable within one year | 42/48 | €17,197 | €18,442 | +€1,245 | +7.2% |
| Current portion of amounts payable after more than one year | 42 | €10,351 | €10,790 | +€439 | +4.2% |
| Trade debts | 44 | €207 | - | -€207 | |
| Suppliers | 440/4 | €207 | - | -€207 | |
| Taxes, remuneration and social security | 45 | - | €1,013 | +€1,013 | |
| Taxes | 450/3 | - | €1,013 | +€1,013 | |
| Other amounts payable | 47/48 | €6,639 | €6,639 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €2,042 | €1,835 | -€208 | -10.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,598 | €6,669 | +€71 | +1.1% |
| Other operating charges | 640/8 | €1,900 | €1,718 | -€182 | -9.6% |
| Gross operating margin | 9900 | €15,711 | €18,881 | +€3,169 | +20.2% |
| Operating profit (loss) | 9901 | €7,213 | €10,494 | +€3,281 | +45.5% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €4,669 | €4,250 | -€419 | -9.0% |
| Recurring financial charges | 65 | €4,669 | €4,250 | -€419 | -9.0% |
| Profit (loss) for the period before taxes | 9903 | €2,544 | €6,246 | +€3,701 | +145.5% |
| Income taxes | 67/77 | €704 | €2,013 | +€1,309 | +185.8% |
| Profit (loss) for the period | 9904 | €1,840 | €4,232 | +€2,392 | +130.0% |
| Profit (loss) for the period to be appropriated | 9905 | €1,840 | €4,232 | +€2,392 | +130.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.