PSYSALINE: 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.
PSYSALINE
Largest movements
- Cash +€41,185
up €41,185 (+217.2%), from €18,965 to €60,150
mainly Net result for the year (+€47,183) and Receivables within one year (+€25,383)
- Tangible fixed assets +€30,437
up €30,437 (+79.9%), from €38,086 to €68,523
of which Other tangible fixed assets: +€28,365
- Receivables within one year -€25,383
down €25,383 (-98.8%), from €25,694 to €311
of which Trade receivables: -€14,934
- Reserves +€24,113
up €24,113 (+33.4%), from €72,102 to €96,215
- Other debts +€21,957
up €21,957 (+13723.0%), from €160 to €22,117
- Tax, wage and social debts +€9,505
up €9,505 (+961.2%), from €989 to €10,494
- Trade debts -€9,195
down €9,195 (-75.9%), from €12,119 to €2,924
- Gross operating margin +€62,795
up €62,795 (+614.1%), from €10,225 to €73,021
- Taxes +€16,047
up €16,047 (+496.3%), from €3,233 to €19,280
- Depreciation +€1,826
up €1,826 (+59.0%), from €3,098 to €4,924
- Financial charges +€1,335
up €1,335 (+304.4%), from €439 to €1,774
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 | €85,371 | €131,751 | +€46,380 | +54.3% |
| Fixed assets | 21/28 | €38,086 | €68,523 | +€30,437 | +79.9% |
| Tangible fixed assets | 22/27 | €38,086 | €68,523 | +€30,437 | +79.9% |
| Plant, machinery and equipment | 23 | - | €875 | +€875 | |
| Furniture and vehicles | 24 | €1,527 | €2,724 | +€1,197 | +78.4% |
| Other tangible fixed assets | 26 | €36,560 | €64,925 | +€28,365 | +77.6% |
| Current assets | 29/58 | €47,285 | €63,228 | +€15,943 | +33.7% |
| Amounts receivable within one year | 40/41 | €25,694 | €311 | -€25,383 | -98.8% |
| Trade receivables | 40 | €15,245 | €311 | -€14,934 | -98.0% |
| Other amounts receivable | 41 | €10,449 | - | -€10,449 | |
| Cash at bank and in hand | 54/58 | €18,965 | €60,150 | +€41,185 | +217.2% |
| Deferred charges and accrued income | 490/1 | €2,625 | €2,767 | +€142 | +5.4% |
| Total equity and liabilities | 10/49 | €85,371 | €131,751 | +€46,380 | +54.3% |
| Equity | 10/15 | €72,103 | €96,216 | +€24,113 | +33.4% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €72,102 | €96,215 | +€24,113 | +33.4% |
| Distributable reserves | 133 | €72,102 | €96,215 | +€24,113 | +33.4% |
| Amounts payable | 17/49 | €13,268 | €35,535 | +€22,267 | +167.8% |
| Amounts payable within one year | 42/48 | €13,268 | €35,535 | +€22,267 | +167.8% |
| Trade debts | 44 | €12,119 | €2,924 | -€9,195 | -75.9% |
| Suppliers | 440/4 | €12,119 | €2,924 | -€9,195 | -75.9% |
| Taxes, remuneration and social security | 45 | €989 | €10,494 | +€9,505 | +961.2% |
| Taxes | 450/3 | €989 | €10,494 | +€9,505 | +961.2% |
| Other amounts payable | 47/48 | €160 | €22,117 | +€21,957 | +13723.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,098 | €4,924 | +€1,826 | +59.0% |
| Gross operating margin | 9900 | €10,225 | €73,021 | +€62,795 | +614.1% |
| Operating profit (loss) | 9901 | €7,128 | €68,097 | +€60,969 | +855.4% |
| Financial income | 75/76B | €433 | €140 | -€293 | -67.6% |
| Recurring financial income | 75 | €433 | €140 | -€293 | -67.6% |
| Financial charges | 65/66B | €439 | €1,774 | +€1,335 | +304.4% |
| Recurring financial charges | 65 | €439 | €1,774 | +€1,335 | +304.4% |
| Profit (loss) for the period before taxes | 9903 | €7,122 | €66,463 | +€59,341 | +833.2% |
| Income taxes | 67/77 | €3,233 | €19,280 | +€16,047 | +496.3% |
| Profit (loss) for the period | 9904 | €3,889 | €47,183 | +€43,294 | +1113.2% |
| Profit (loss) for the period to be appropriated | 9905 | €3,889 | €47,183 | +€43,294 | +1113.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.