PSYSYPHE: 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.
PSYSYPHE
Largest movements
- Cash -€10,644
down €10,644 (-28.7%), from €37,092 to €26,449
mainly Trade debts (-€5,336) and Other debts (-€4,186)
- Tangible fixed assets +€1,336
up €1,336 (+7.1%), from €18,712 to €20,048
- Deferred charges and accrued income +€686
up €686 (+777.3%), from €88 to €775
- Trade debts -€5,336
down €5,336 (-62.2%), from €8,575 to €3,239
- Other debts -€4,186
down €4,186 (-58.7%), from €7,137 to €2,951
- Profit (loss) carried forward +€1,181
up €1,181 (+754.9%), from €156 to €1,338
- Taxes +€1,320
up €1,320 (+93.5%), from €1,412 to €2,732
- Gross operating margin +€1,306
up €1,306 (+43.7%), from €2,987 to €4,293
- Financial income +€1,179
new in 2024: €1,179
of which Financial income: +€1,179
- Depreciation +€455
up €455 (+227.2%), from €200 to €656
- Financial charges -€326
down €326 (-49.3%), from €661 to €335
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €56,267 | €47,646 | -€8,621 | -15.3% |
| Fixed assets | 21/28 | €19,087 | €20,423 | +€1,336 | +7.0% |
| Tangible fixed assets | 22/27 | €18,712 | €20,048 | +€1,336 | +7.1% |
| Furniture and vehicles | 24 | €18,712 | €20,048 | +€1,336 | +7.1% |
| Financial fixed assets | 28 | €375 | €375 | = | 0.0% |
| Current assets | 29/58 | €37,181 | €27,223 | -€9,957 | -26.8% |
| Cash at bank and in hand | 54/58 | €37,092 | €26,449 | -€10,644 | -28.7% |
| Deferred charges and accrued income | 490/1 | €88 | €775 | +€686 | +777.3% |
| Total equity and liabilities | 10/49 | €56,267 | €47,646 | -€8,621 | -15.3% |
| Equity | 10/15 | €39,143 | €40,324 | +€1,181 | +3.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €26,587 | €26,587 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €24,727 | €24,727 | = | 0.0% |
| Profit (loss) carried forward | 14 | €156 | €1,338 | +€1,181 | +754.9% |
| Amounts payable | 17/49 | €17,124 | €7,322 | -€9,802 | -57.2% |
| Amounts payable within one year | 42/48 | €17,124 | €7,322 | -€9,802 | -57.2% |
| Trade debts | 44 | €8,575 | €3,239 | -€5,336 | -62.2% |
| Suppliers | 440/4 | €8,575 | €3,239 | -€5,336 | -62.2% |
| Taxes, remuneration and social security | 45 | €1,412 | €1,132 | -€280 | -19.8% |
| Taxes | 450/3 | €1,412 | €1,132 | -€280 | -19.8% |
| Other amounts payable | 47/48 | €7,137 | €2,951 | -€4,186 | -58.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €200 | €656 | +€455 | +227.2% |
| Other operating charges | 640/8 | €557 | €567 | +€10 | +1.8% |
| Gross operating margin | 9900 | €2,987 | €4,293 | +€1,306 | +43.7% |
| Operating profit (loss) | 9901 | €2,230 | €3,070 | +€840 | +37.7% |
| Financial income | 75/76B | - | €1,179 | +€1,179 | |
| Recurring financial income | 75 | - | €1,179 | +€1,179 | |
| Non-recurring financial income | 76B | - | €1,179 | +€1,179 | |
| Financial charges | 65/66B | €661 | €335 | -€326 | -49.3% |
| Recurring financial charges | 65 | €661 | €335 | -€326 | -49.3% |
| Profit (loss) for the period before taxes | 9903 | €1,568 | €3,913 | +€2,345 | +149.5% |
| Income taxes | 67/77 | €1,412 | €2,732 | +€1,320 | +93.5% |
| Profit (loss) for the period | 9904 | €156 | €1,181 | +€1,025 | +654.9% |
| Profit (loss) for the period to be appropriated | 9905 | €156 | €1,181 | +€1,025 | +654.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.