PSYTEAM: 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.
PSYTEAM
Largest movements
- Tangible fixed assets +€45,695
up €45,695 (+336.1%), from €13,597 to €59,292
of which Furniture and vehicles: +€42,887
- Cash +€6,783
up €6,783 (+9.5%), from €71,217 to €78,000
mainly Net result for the year (+€49,056) and Other debts (+€46,168)
- Other debts +€46,168
up €46,168 (+79.7%), from €57,904 to €104,073
- Trade debts +€5,338
up €5,338, from €0 to €5,338
- Tax, wage and social debts +€2,157
up €2,157 (+17.5%), from €12,313 to €14,469
of which Remuneration and social security: +€2,202
- Reserves -€1,860
down €1,860 (-100.0%), from €1,860 to €0
- Depreciation +€10,377
up €10,377 (+163.8%), from €6,335 to €16,712
- Staff costs -€6,559
down €6,559 (-11.7%), from €56,119 to €49,560
- Gross operating margin +€5,900
up €5,900 (+4.8%), from €123,988 to €129,888
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 | €90,677 | €142,879 | +€52,203 | +57.6% |
| Fixed assets | 21/28 | €13,597 | €59,292 | +€45,695 | +336.1% |
| Tangible fixed assets | 22/27 | €13,597 | €59,292 | +€45,695 | +336.1% |
| Land and buildings | 22 | €9,231 | €5,685 | -€3,547 | -38.4% |
| Plant, machinery and equipment | 23 | - | €6,354 | +€6,354 | |
| Furniture and vehicles | 24 | €4,365 | €47,253 | +€42,887 | +982.4% |
| Current assets | 29/58 | €77,080 | €83,588 | +€6,508 | +8.4% |
| Amounts receivable within one year | 40/41 | €696 | €584 | -€111 | -16.0% |
| Trade receivables | 40 | €696 | €0 | -€696 | -100.0% |
| Other amounts receivable | 41 | - | €584 | +€584 | |
| Cash at bank and in hand | 54/58 | €71,217 | €78,000 | +€6,783 | +9.5% |
| Deferred charges and accrued income | 490/1 | €5,168 | €5,004 | -€164 | -3.2% |
| Total equity and liabilities | 10/49 | €90,677 | €142,879 | +€52,203 | +57.6% |
| Equity | 10/15 | €20,460 | €18,600 | -€1,860 | -9.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €0 | -€1,860 | -100.0% |
| Distributable reserves | 133 | €1,860 | €0 | -€1,860 | -100.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €70,217 | €124,279 | +€54,063 | +77.0% |
| Amounts payable within one year | 42/48 | €70,217 | €123,880 | +€53,663 | +76.4% |
| Trade debts | 44 | €0 | €5,338 | +€5,338 | |
| Suppliers | 440/4 | €0 | €5,338 | +€5,338 | |
| Taxes, remuneration and social security | 45 | €12,313 | €14,469 | +€2,157 | +17.5% |
| Taxes | 450/3 | €5,885 | €5,840 | -€45 | -0.8% |
| Remuneration and social security | 454/9 | €6,427 | €8,629 | +€2,202 | +34.3% |
| Other amounts payable | 47/48 | €57,904 | €104,073 | +€46,168 | +79.7% |
| Accrued charges and deferred income | 492/3 | - | €400 | +€400 | |
| Remuneration, social security and pensions | 62 | €56,119 | €49,560 | -€6,559 | -11.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,335 | €16,712 | +€10,377 | +163.8% |
| Other operating charges | 640/8 | €1,090 | €530 | -€561 | -51.4% |
| Gross operating margin | 9900 | €123,988 | €129,888 | +€5,900 | +4.8% |
| Operating profit (loss) | 9901 | €60,443 | €63,087 | +€2,643 | +4.4% |
| Financial income | 75/76B | €1 | €0 | -€1 | -100.0% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100.0% |
| Financial charges | 65/66B | €104 | €115 | +€12 | +11.3% |
| Recurring financial charges | 65 | €104 | €115 | +€12 | +11.3% |
| Profit (loss) for the period before taxes | 9903 | €60,341 | €62,971 | +€2,631 | +4.4% |
| Income taxes | 67/77 | €14,075 | €13,916 | -€160 | -1.1% |
| Profit (loss) for the period | 9904 | €46,266 | €49,056 | +€2,790 | +6.0% |
| Profit (loss) for the period to be appropriated | 9905 | €46,266 | €49,056 | +€2,790 | +6.0% |
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 1 October 2026 via checked.be.