PsyOs: 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.
PsyOs
Largest movements
- Tangible fixed assets -€12,847
down €12,847 (-4.0%), from €320,013 to €307,166
of which Land and buildings: -€12,134
- Cash +€4,164
up €4,164 (+76.9%), from €5,417 to €9,581
mainly Net result for the year (+€15,378) and Depreciation (+€13,584)
- Reserves +€29,000
new in 2025: €29,000
- Debts after one year -€24,453
down €24,453 (-10.6%), from €231,733 to €207,280
- Profit (loss) carried forward -€13,622
down €13,622 (-98.7%), from €13,799 to €178
- Taxes +€2,877
up €2,877 (+102.2%), from €2,815 to €5,692
- Gross operating margin +€2,175
up €2,175 (+5.8%), from €37,594 to €39,769
- Depreciation -€1,539
down €1,539 (-10.2%), from €15,123 to €13,584
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 | €326,753 | €317,540 | -€9,213 | -2.8% |
| Formation expenses | 20 | €737 | €0 | -€737 | -100.0% |
| Fixed assets | 21/28 | €320,013 | €307,166 | -€12,847 | -4.0% |
| Tangible fixed assets | 22/27 | €320,013 | €307,166 | -€12,847 | -4.0% |
| Land and buildings | 22 | €319,301 | €307,166 | -€12,134 | -3.8% |
| Plant, machinery and equipment | 23 | €389 | €0 | -€389 | -100.0% |
| Furniture and vehicles | 24 | €324 | €0 | -€324 | -100.0% |
| Current assets | 29/58 | €6,003 | €10,374 | +€4,371 | +72.8% |
| Amounts receivable within one year | 40/41 | - | €177 | +€177 | |
| Trade receivables | 40 | - | €177 | +€177 | |
| Cash at bank and in hand | 54/58 | €5,417 | €9,581 | +€4,164 | +76.9% |
| Deferred charges and accrued income | 490/1 | €586 | €616 | +€30 | +5.1% |
| Total equity and liabilities | 10/49 | €326,753 | €317,540 | -€9,213 | -2.8% |
| Equity | 10/15 | €33,799 | €49,178 | +€15,378 | +45.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | - | €29,000 | +€29,000 | |
| Distributable reserves | 133 | - | €29,000 | +€29,000 | |
| Profit (loss) carried forward | 14 | €13,799 | €178 | -€13,622 | -98.7% |
| Amounts payable | 17/49 | €292,953 | €268,362 | -€24,591 | -8.4% |
| Amounts payable after more than one year | 17 | €231,733 | €207,280 | -€24,453 | -10.6% |
| Financial debts | 170/4 | €231,733 | €207,280 | -€24,453 | -10.6% |
| Amounts payable within one year | 42/48 | €60,456 | €61,082 | +€626 | +1.0% |
| Current portion of amounts payable after more than one year | 42 | €24,183 | €24,453 | +€270 | +1.1% |
| Trade debts | 44 | €3,106 | €1,497 | -€1,610 | -51.8% |
| Suppliers | 440/4 | €3,106 | €1,497 | -€1,610 | -51.8% |
| Taxes, remuneration and social security | 45 | €2,815 | €5,692 | +€2,877 | +102.2% |
| Taxes | 450/3 | €2,815 | €5,692 | +€2,877 | +102.2% |
| Other amounts payable | 47/48 | €30,353 | €29,441 | -€912 | -3.0% |
| Accrued charges and deferred income | 492/3 | €764 | €0 | -€764 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,123 | €13,584 | -€1,539 | -10.2% |
| Other operating charges | 640/8 | €2,219 | €2,276 | +€57 | +2.6% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €37,594 | €39,769 | +€2,175 | +5.8% |
| Operating profit (loss) | 9901 | €20,252 | €23,909 | +€3,657 | +18.1% |
| Financial charges | 65/66B | €3,115 | €2,839 | -€276 | -8.8% |
| Recurring financial charges | 65 | €3,115 | €2,839 | -€276 | -8.8% |
| Profit (loss) for the period before taxes | 9903 | €17,137 | €21,070 | +€3,933 | +22.9% |
| Income taxes | 67/77 | €2,815 | €5,692 | +€2,877 | +102.2% |
| Profit (loss) for the period | 9904 | €14,323 | €15,378 | +€1,056 | +7.4% |
| Profit (loss) for the period to be appropriated | 9905 | €14,323 | €15,378 | +€1,056 | +7.4% |
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 30 September 2026 via checked.be.