PSYQUE: 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.
PSYQUE
Largest movements
- Cash +€25,113
up €25,113 (+10.2%), from €245,631 to €270,744
mainly Net result for the year (+€82,316) and Receivables within one year (+€10,505)
- Receivables within one year -€10,505
down €10,505 (-25.7%), from €40,875 to €30,370
- Tangible fixed assets -€8,203
down €8,203 (-23.6%), from €34,781 to €26,578
of which Furniture and vehicles: -€7,035
- Contributions +€14,000
up €14,000 (+10.0%), from €140,000 to €154,000
- Reserves -€14,000
down €14,000 (-16.9%), from €82,904 to €68,904
of which Non-distributable reserves: -€14,000
- Other debts +€8,710
up €8,710 (+13.2%), from €66,145 to €74,854
- Tax, wage and social debts +€4,894
up €4,894 (+21.8%), from €22,500 to €27,394
- Trade debts -€3,509
down €3,509 (-69.3%), from €5,062 to €1,553
- Taxes -€17,413
down €17,413 (-91.2%), from €19,093 to €1,680
- Gross operating margin -€9,341
down €9,341 (-9.1%), from €102,330 to €92,989
- Depreciation +€2,075
up €2,075 (+30.7%), from €6,758 to €8,833
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 | €322,453 | €328,993 | +€6,540 | +2.0% |
| Fixed assets | 21/28 | €34,781 | €26,578 | -€8,203 | -23.6% |
| Tangible fixed assets | 22/27 | €34,781 | €26,578 | -€8,203 | -23.6% |
| Furniture and vehicles | 24 | €32,445 | €25,410 | -€7,035 | -21.7% |
| Other tangible fixed assets | 26 | €2,336 | €1,168 | -€1,168 | -50.0% |
| Current assets | 29/58 | €287,672 | €302,415 | +€14,743 | +5.1% |
| Amounts receivable within one year | 40/41 | €40,875 | €30,370 | -€10,505 | -25.7% |
| Other amounts receivable | 41 | €40,875 | €30,370 | -€10,505 | -25.7% |
| Cash at bank and in hand | 54/58 | €245,631 | €270,744 | +€25,113 | +10.2% |
| Deferred charges and accrued income | 490/1 | €1,166 | €1,301 | +€135 | +11.6% |
| Total equity and liabilities | 10/49 | €322,453 | €328,993 | +€6,540 | +2.0% |
| Equity | 10/15 | €228,589 | €225,191 | -€3,398 | -1.5% |
| Contributions | 10/11 | €140,000 | €154,000 | +€14,000 | +10.0% |
| Reserves | 13 | €82,904 | €68,904 | -€14,000 | -16.9% |
| Non-distributable reserves | 130/1 | €14,000 | - | -€14,000 | |
| Reserves not available under the articles | 1311 | €14,000 | - | -€14,000 | |
| Distributable reserves | 133 | €68,904 | €68,904 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,685 | €2,287 | -€3,398 | -59.8% |
| Amounts payable | 17/49 | €93,863 | €103,801 | +€9,938 | +10.6% |
| Amounts payable within one year | 42/48 | €93,707 | €103,801 | +€10,094 | +10.8% |
| Trade debts | 44 | €5,062 | €1,553 | -€3,509 | -69.3% |
| Suppliers | 440/4 | €5,062 | €1,553 | -€3,509 | -69.3% |
| Taxes, remuneration and social security | 45 | €22,500 | €27,394 | +€4,894 | +21.8% |
| Taxes | 450/3 | €22,500 | €27,394 | +€4,894 | +21.8% |
| Other amounts payable | 47/48 | €66,145 | €74,854 | +€8,710 | +13.2% |
| Accrued charges and deferred income | 492/3 | €156 | - | -€156 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,758 | €8,833 | +€2,075 | +30.7% |
| Other operating charges | 640/8 | €917 | €586 | -€331 | -36.1% |
| Gross operating margin | 9900 | €102,330 | €92,989 | -€9,341 | -9.1% |
| Operating profit (loss) | 9901 | €94,656 | €83,571 | -€11,085 | -11.7% |
| Financial income | 75/76B | €989 | €894 | -€95 | -9.6% |
| Recurring financial income | 75 | €989 | €894 | -€95 | -9.6% |
| Financial charges | 65/66B | €245 | €469 | +€224 | +91.5% |
| Recurring financial charges | 65 | €245 | €469 | +€224 | +91.5% |
| Profit (loss) for the period before taxes | 9903 | €95,400 | €83,996 | -€11,404 | -12.0% |
| Income taxes | 67/77 | €19,093 | €1,680 | -€17,413 | -91.2% |
| Profit (loss) for the period | 9904 | €76,307 | €82,316 | +€6,009 | +7.9% |
| Profit (loss) for the period to be appropriated | 9905 | €76,307 | €82,316 | +€6,009 | +7.9% |
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 5 October 2026 via checked.be.