PSYTAX: 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.
PSYTAX
Largest movements
- Tangible fixed assets -€3,905
down €3,905 (-48.0%), from €8,139 to €4,233
- Receivables within one year -€894
down €894 (-100.0%), from €894 to €0
- Cash +€538
up €538 (+46.9%), from €1,148 to €1,685
mainly Tax, wage and social debts (+€13,635) and Depreciation (+€3,905)
- Other debts -€21,254
down €21,254 (-50.7%), from €41,909 to €20,654
- Tax, wage and social debts +€13,635
up €13,635 (+26666.4%), from €51 to €13,686
of which Remuneration and social security: +€13,600
- Profit (loss) carried forward +€3,537
up €3,537 (+9.2%), from -€38,471 to -€34,934
- Trade debts -€179
down €179 (-36.4%), from €492 to €313
- Gross operating margin +€9,114
up €9,114, from -€1,267 to €7,847
- Turnover +€5,833
up €5,833 (+16.5%), from €35,266 to €41,099
- Purchases and services -€3,281
down €3,281 (-9.0%), from €36,534 to €33,252
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 | €10,180 | €5,919 | -€4,261 | -41.9% |
| Fixed assets | 21/28 | €8,139 | €4,233 | -€3,905 | -48.0% |
| Tangible fixed assets | 22/27 | €8,139 | €4,233 | -€3,905 | -48.0% |
| Furniture and vehicles | 24 | €8,139 | €4,233 | -€3,905 | -48.0% |
| Current assets | 29/58 | €2,041 | €1,685 | -€356 | -17.4% |
| Amounts receivable within one year | 40/41 | €894 | €0 | -€894 | -100.0% |
| Other amounts receivable | 41 | €894 | €0 | -€894 | -100.0% |
| Cash at bank and in hand | 54/58 | €1,148 | €1,685 | +€538 | +46.9% |
| Total equity and liabilities | 10/49 | €10,180 | €5,919 | -€4,261 | -41.9% |
| Equity | 10/15 | -€32,271 | -€28,734 | +€3,537 | +11.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€38,471 | -€34,934 | +€3,537 | +9.2% |
| Amounts payable | 17/49 | €42,451 | €34,653 | -€7,799 | -18.4% |
| Amounts payable within one year | 42/48 | €42,451 | €34,653 | -€7,799 | -18.4% |
| Trade debts | 44 | €492 | €313 | -€179 | -36.4% |
| Suppliers | 440/4 | €492 | €313 | -€179 | -36.4% |
| Taxes, remuneration and social security | 45 | €51 | €13,686 | +€13,635 | +26666.4% |
| Taxes | 450/3 | €51 | €86 | +€35 | +67.6% |
| Remuneration and social security | 454/9 | - | €13,600 | +€13,600 | |
| Other amounts payable | 47/48 | €41,909 | €20,654 | -€21,254 | -50.7% |
| Turnover | 70 | €35,266 | €41,099 | +€5,833 | +16.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €36,534 | €33,252 | -€3,281 | -9.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,987 | €3,905 | -€82 | -2.1% |
| Other operating charges | 640/8 | - | €400 | +€400 | |
| Gross operating margin | 9900 | -€1,267 | €7,847 | +€9,114 | |
| Operating profit (loss) | 9901 | -€5,255 | €3,542 | +€8,796 | |
| Financial charges | 65/66B | €352 | €177 | -€174 | -49.6% |
| Recurring financial charges | 65 | €352 | €177 | -€174 | -49.6% |
| Profit (loss) for the period before taxes | 9903 | -€5,607 | €3,364 | +€8,971 | |
| Profit (loss) for the period | 9904 | -€5,607 | €3,364 | +€8,971 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,607 | €3,364 | +€8,971 |
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.