PSYTRANSITION: what changed
Two financial 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.
PSYTRANSITION
Largest movements
- Cash -€42,088
down €42,088 (-76.5%), from €55,028 to €12,940
mainly Contributions, distributions and other (-€157,584) and Other debts (-€32,982)
- Deferred charges and accrued income -€4,032
down €4,032 (-31.8%), from €12,691 to €8,659
- Receivables within one year -€2,598
down €2,598 (-11.3%), from €23,073 to €20,475
of which Trade receivables: -€4,195
- Tangible fixed assets +€1,930
up €1,930 (+246.4%), from €783 to €2,713
- Other debts -€32,982
down €32,982 (-48.2%), from €68,455 to €35,473
- Reserves -€17,403
no longer reported in 2025 (was €17,403)
- Tax, wage and social debts +€6,000
new in 2025: €6,000
- Trade debts -€2,404
down €2,404 (-50.9%), from €4,718 to €2,314
- Gross operating margin +€12,942
up €12,942 (+7.5%), from €172,134 to €185,076
- Financial income -€2,122
no longer reported in 2025 (was €2,122)
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 | €91,576 | €44,787 | -€46,789 | -51.1% |
| Fixed assets | 21/28 | €783 | €2,713 | +€1,930 | +246.4% |
| Tangible fixed assets | 22/27 | €783 | €2,713 | +€1,930 | +246.4% |
| Furniture and vehicles | 24 | €783 | €2,713 | +€1,930 | +246.4% |
| Current assets | 29/58 | €90,792 | €42,074 | -€48,718 | -53.7% |
| Amounts receivable within one year | 40/41 | €23,073 | €20,475 | -€2,598 | -11.3% |
| Trade receivables | 40 | €16,630 | €12,435 | -€4,195 | -25.2% |
| Other amounts receivable | 41 | €6,443 | €8,040 | +€1,597 | +24.8% |
| Cash at bank and in hand | 54/58 | €55,028 | €12,940 | -€42,088 | -76.5% |
| Deferred charges and accrued income | 490/1 | €12,691 | €8,659 | -€4,032 | -31.8% |
| Total equity and liabilities | 10/49 | €91,576 | €44,787 | -€46,789 | -51.1% |
| Equity | 10/15 | €18,403 | €1,000 | -€17,403 | -94.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €17,403 | - | -€17,403 | |
| Distributable reserves | 133 | €17,403 | - | -€17,403 | |
| Amounts payable | 17/49 | €73,173 | €43,787 | -€29,386 | -40.2% |
| Amounts payable within one year | 42/48 | €73,173 | €43,787 | -€29,386 | -40.2% |
| Trade debts | 44 | €4,718 | €2,314 | -€2,404 | -50.9% |
| Suppliers | 440/4 | €4,718 | €2,314 | -€2,404 | -50.9% |
| Taxes, remuneration and social security | 45 | - | €6,000 | +€6,000 | |
| Taxes | 450/3 | - | €6,000 | +€6,000 | |
| Other amounts payable | 47/48 | €68,455 | €35,473 | -€32,982 | -48.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €351 | €519 | +€168 | +47.8% |
| Other operating charges | 640/8 | €1,152 | €220 | -€933 | -80.9% |
| Gross operating margin | 9900 | €172,134 | €185,076 | +€12,942 | +7.5% |
| Operating profit (loss) | 9901 | €170,630 | €184,337 | +€13,707 | +8.0% |
| Financial income | 75/76B | €2,122 | - | -€2,122 | |
| Recurring financial income | 75 | €2,122 | - | -€2,122 | |
| Financial charges | 65/66B | €1,078 | €2,123 | +€1,045 | +96.9% |
| Recurring financial charges | 65 | €1,078 | €2,123 | +€1,045 | +96.9% |
| Profit (loss) for the period before taxes | 9903 | €171,675 | €182,214 | +€10,540 | +6.1% |
| Income taxes | 67/77 | €43,634 | €42,034 | -€1,600 | -3.7% |
| Profit (loss) for the period | 9904 | €128,041 | €140,181 | +€12,140 | +9.5% |
| Profit (loss) for the period to be appropriated | 9905 | €128,041 | €140,181 | +€12,140 | +9.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.