PSYPUNT: 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.
PSYPUNT
Largest movements
- Intangible fixed assets +€3,174
new in 2025: €3,174
- Tangible fixed assets -€2,676
down €2,676 (-19.0%), from €14,084 to €11,408
of which Other tangible fixed assets: -€2,188
- Cash +€1,859
up €1,859 (+5.0%), from €37,039 to €38,898
mainly Other debts (+€8,794) and Depreciation (+€2,885)
- Receivables within one year -€799
down €799 (-28.3%), from €2,823 to €2,024
- Other debts +€8,794
up €8,794 (+120967.8%), from €7 to €8,802
- Reserves -€6,094
down €6,094 (-14.5%), from €42,171 to €36,077
- Trade debts -€776
down €776 (-9.0%), from €8,675 to €7,898
- Staff costs +€7,005
up €7,005 (+249.6%), from €2,806 to €9,811
- Gross operating margin +€6,985
up €6,985 (+394.2%), from €1,772 to €8,757
- Depreciation +€359
up €359 (+14.2%), from €2,526 to €2,885
- Other operating charges -€257
down €257 (-27.6%), from €930 to €673
- Financial charges +€177
up €177 (+13.4%), from €1,321 to €1,498
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 | €57,664 | €59,512 | +€1,848 | +3.2% |
| Fixed assets | 21/28 | €17,507 | €18,004 | +€498 | +2.8% |
| Intangible fixed assets | 21 | - | €3,174 | +€3,174 | |
| Tangible fixed assets | 22/27 | €14,084 | €11,408 | -€2,676 | -19.0% |
| Plant, machinery and equipment | 23 | €1,713 | €1,465 | -€248 | -14.5% |
| Furniture and vehicles | 24 | €713 | €473 | -€240 | -33.6% |
| Other tangible fixed assets | 26 | €11,657 | €9,470 | -€2,188 | -18.8% |
| Financial fixed assets | 28 | €3,422 | €3,422 | = | 0.0% |
| Current assets | 29/58 | €40,157 | €41,508 | +€1,350 | +3.4% |
| Amounts receivable within one year | 40/41 | €2,823 | €2,024 | -€799 | -28.3% |
| Trade receivables | 40 | €2,823 | €2,024 | -€799 | -28.3% |
| Cash at bank and in hand | 54/58 | €37,039 | €38,898 | +€1,859 | +5.0% |
| Deferred charges and accrued income | 490/1 | €295 | €586 | +€290 | +98.3% |
| Total equity and liabilities | 10/49 | €57,664 | €59,512 | +€1,848 | +3.2% |
| Equity | 10/15 | €48,371 | €42,277 | -€6,094 | -12.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €42,171 | €36,077 | -€6,094 | -14.5% |
| Distributable reserves | 133 | €42,171 | €36,077 | -€6,094 | -14.5% |
| Amounts payable | 17/49 | €9,293 | €17,235 | +€7,942 | +85.5% |
| Amounts payable within one year | 42/48 | €9,293 | €17,235 | +€7,942 | +85.5% |
| Trade debts | 44 | €8,675 | €7,898 | -€776 | -9.0% |
| Suppliers | 440/4 | €8,675 | €7,898 | -€776 | -9.0% |
| Taxes, remuneration and social security | 45 | €611 | €535 | -€76 | -12.4% |
| Taxes | 450/3 | €368 | €277 | -€91 | -24.8% |
| Remuneration and social security | 454/9 | €243 | €258 | +€15 | +6.2% |
| Other amounts payable | 47/48 | €7 | €8,802 | +€8,794 | +120967.8% |
| Remuneration, social security and pensions | 62 | €2,806 | €9,811 | +€7,005 | +249.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,526 | €2,885 | +€359 | +14.2% |
| Other operating charges | 640/8 | €930 | €673 | -€257 | -27.6% |
| Gross operating margin | 9900 | €1,772 | €8,757 | +€6,985 | +394.2% |
| Operating profit (loss) | 9901 | -€4,490 | -€4,612 | -€122 | -2.7% |
| Financial income | 75/76B | €33 | €16 | -€16 | -49.7% |
| Recurring financial income | 75 | €33 | €16 | -€16 | -49.7% |
| Financial charges | 65/66B | €1,321 | €1,498 | +€177 | +13.4% |
| Recurring financial charges | 65 | €1,321 | €1,498 | +€177 | +13.4% |
| Profit (loss) for the period before taxes | 9903 | -€5,778 | -€6,094 | -€316 | -5.5% |
| Profit (loss) for the period | 9904 | -€5,778 | -€6,094 | -€316 | -5.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,778 | -€6,094 | -€316 | -5.5% |
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.