PSYNEIDOS: 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.
PSYNEIDOS
Largest movements
- Cash +€9,217
up €9,217 (+6.7%), from €138,528 to €147,745
mainly Net result for the year (+€11,723) and Deferred charges and accrued income (+€1,109)
- Receivables within one year +€2,171
up €2,171 (+124.2%), from €1,748 to €3,919
of which Other amounts receivable: +€1,622
- Reserves +€11,500
up €11,500 (+14.5%), from €79,510 to €91,010
of which Distributable reserves: +€11,500
- Gross operating margin -€6,788
down €6,788 (-27.6%), from €24,597 to €17,809
- Taxes -€1,948
down €1,948 (-24.8%), from €7,856 to €5,908
- Financial income +€346
up €346 (+139.8%), from €248 to €594
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 | €182,097 | €192,377 | +€10,279 | +5.6% |
| Current assets | 29/58 | €182,097 | €192,377 | +€10,279 | +5.6% |
| Amounts receivable within one year | 40/41 | €1,748 | €3,919 | +€2,171 | +124.2% |
| Trade receivables | 40 | €0 | €549 | +€549 | |
| Other amounts receivable | 41 | €1,748 | €3,370 | +€1,622 | +92.8% |
| Current investments | 50/53 | €40,713 | €40,713 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €138,528 | €147,745 | +€9,217 | +6.7% |
| Deferred charges and accrued income | 490/1 | €1,109 | €0 | -€1,109 | -100.0% |
| Total equity and liabilities | 10/49 | €182,097 | €192,377 | +€10,279 | +5.6% |
| Equity | 10/15 | €92,268 | €103,992 | +€11,723 | +12.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €79,510 | €91,010 | +€11,500 | +14.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €77,650 | €89,150 | +€11,500 | +14.8% |
| Profit (loss) carried forward | 14 | €358 | €582 | +€223 | +62.3% |
| Amounts payable | 17/49 | €89,829 | €88,385 | -€1,444 | -1.6% |
| Amounts payable after more than one year | 17 | €55,000 | €55,000 | = | 0.0% |
| Financial debts | 170/4 | €55,000 | €55,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €34,829 | €33,385 | -€1,444 | -4.1% |
| Trade debts | 44 | €246 | €0 | -€246 | -100.0% |
| Suppliers | 440/4 | €246 | €0 | -€246 | -100.0% |
| Taxes, remuneration and social security | 45 | €1,620 | €1,150 | -€470 | -29.0% |
| Taxes | 450/3 | €1,620 | €1,150 | -€470 | -29.0% |
| Other amounts payable | 47/48 | €32,963 | €32,235 | -€728 | -2.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €695 | €727 | +€32 | +4.6% |
| Gross operating margin | 9900 | €24,597 | €17,809 | -€6,788 | -27.6% |
| Operating profit (loss) | 9901 | €23,902 | €17,082 | -€6,820 | -28.5% |
| Financial income | 75/76B | €248 | €594 | +€346 | +139.8% |
| Recurring financial income | 75 | €248 | €594 | +€346 | +139.8% |
| Financial charges | 65/66B | €45 | €45 | = | 0.0% |
| Recurring financial charges | 65 | €45 | €45 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €24,105 | €17,631 | -€6,474 | -26.9% |
| Income taxes | 67/77 | €7,856 | €5,908 | -€1,948 | -24.8% |
| Profit (loss) for the period | 9904 | €16,249 | €11,723 | -€4,525 | -27.9% |
| Profit (loss) for the period to be appropriated | 9905 | €16,249 | €11,723 | -€4,525 | -27.9% |
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.