PSYPRAXIS: 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.
PSYPRAXIS
Largest movements
- Cash +€68,421
up €68,421 (+94.4%), from €72,474 to €140,896
mainly Net result for the year (+€43,871) and Depreciation (+€12,888)
- Tangible fixed assets -€14,412
down €14,412 (-37.4%), from €38,574 to €24,162
of which Furniture and vehicles: -€8,249
- Receivables within one year -€7,591
down €7,591 (-57.0%), from €13,316 to €5,725
of which Trade receivables: -€13,316
- Reserves +€43,871
up €43,871 (+30.9%), from €142,109 to €185,980
- Tax, wage and social debts +€12,566
up €12,566 (+1,516%), from €829 to €13,395
- Trade debts -€6,721
down €6,721 (-39.8%), from €16,867 to €10,146
- Gross operating margin +€12,846
up €12,846 (+22.4%), from €57,296 to €70,142
- Depreciation -€4,058
down €4,058 (-23.9%), from €16,945 to €12,888
- Taxes +€2,566
up €2,566 (+23.7%), from €10,829 to €13,395
- Financial income +€1,662
up €1,662 (+16,617,400%), from €0 to €1,662
- Financial charges -€754
down €754 (-63.6%), from €1,185 to €431
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.
Derived cash bridge
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 | €165,749 | €214,144 | +€48,395 | +29.2% |
| Fixed assets | 21/28 | €38,574 | €24,162 | -€14,412 | -37.4% |
| Tangible fixed assets | 22/27 | €38,574 | €24,162 | -€14,412 | -37.4% |
| Plant, machinery and equipment | 23 | €8,573 | €4,260 | -€4,313 | -50.3% |
| Furniture and vehicles | 24 | €17,597 | €9,348 | -€8,249 | -46.9% |
| Other tangible fixed assets | 26 | €12,404 | €10,554 | -€1,849 | -14.9% |
| Current assets | 29/58 | €127,175 | €189,982 | +€62,807 | +49.4% |
| Amounts receivable after more than one year | 29 | €37,806 | €39,318 | +€1,512 | +4.0% |
| Other amounts receivable | 291 | €37,806 | €39,318 | +€1,512 | +4.0% |
| Amounts receivable within one year | 40/41 | €13,316 | €5,725 | -€7,591 | -57.0% |
| Trade receivables | 40 | €13,316 | €0 | -€13,316 | -100% |
| Other amounts receivable | 41 | €0 | €5,725 | +€5,725 | |
| Cash at bank and in hand | 54/58 | €72,474 | €140,896 | +€68,421 | +94.4% |
| Deferred charges and accrued income | 490/1 | €3,578 | €4,042 | +€464 | +13.0% |
| Total equity and liabilities | 10/49 | €165,749 | €214,144 | +€48,395 | +29.2% |
| Equity | 10/15 | €145,109 | €188,980 | +€43,871 | +30.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €142,109 | €185,980 | +€43,871 | +30.9% |
| Distributable reserves | 133 | €142,109 | €185,980 | +€43,871 | +30.9% |
| Amounts payable | 17/49 | €20,640 | €25,164 | +€4,524 | +21.9% |
| Amounts payable within one year | 42/48 | €20,640 | €25,164 | +€4,524 | +21.9% |
| Current portion of amounts payable after more than one year | 42 | €2,944 | €1,622 | -€1,322 | -44.9% |
| Trade debts | 44 | €16,867 | €10,146 | -€6,721 | -39.8% |
| Suppliers | 440/4 | €16,867 | €10,146 | -€6,721 | -39.8% |
| Taxes, remuneration and social security | 45 | €829 | €13,395 | +€12,566 | +1,516% |
| Taxes | 450/3 | €829 | €13,395 | +€12,566 | +1,516% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | - | €5,036 | +€5,036 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,945 | €12,888 | -€4,058 | -23.9% |
| Other operating charges | 640/8 | €1,113 | €1,218 | +€106 | +9.5% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €57,296 | €70,142 | +€12,846 | +22.4% |
| Operating profit (loss) | 9901 | €39,238 | €56,036 | +€16,798 | +42.8% |
| Financial income | 75/76B | €0 | €1,662 | +€1,662 | +16,617,400% |
| Recurring financial income | 75 | €0 | €1,662 | +€1,662 | +16,617,400% |
| Financial charges | 65/66B | €1,185 | €431 | -€754 | -63.6% |
| Recurring financial charges | 65 | €1,185 | €431 | -€754 | -63.6% |
| Profit (loss) for the period before taxes | 9903 | €38,053 | €57,267 | +€19,214 | +50.5% |
| Income taxes | 67/77 | €10,829 | €13,395 | +€2,566 | +23.7% |
| Profit (loss) for the period | 9904 | €27,223 | €43,871 | +€16,648 | +61.2% |
| Profit (loss) for the period to be appropriated | 9905 | €27,223 | €43,871 | +€16,648 | +61.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.