PsyVA: 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.
PsyVA
Largest movements
- Cash +€16,056
up €16,056 (+140.7%), from €11,413 to €27,470
mainly Net result for the year (+€20,587) and Depreciation (+€9,879)
- Tangible fixed assets -€8,592
down €8,592 (-4.3%), from €198,456 to €189,864
of which Land and buildings: -€8,000
- Profit (loss) carried forward +€20,587
up €20,587 (+56.1%), from -€36,672 to -€16,085
- Debts after one year -€10,311
down €10,311 (-4.6%), from €225,299 to €214,988
- Other debts -€3,499
down €3,499 (-84.2%), from €4,158 to €659
- Gross operating margin +€11,319
up €11,319 (+39.0%), from €28,995 to €40,314
- Depreciation +€717
up €717 (+7.8%), from €9,162 to €9,879
- Financial charges -€505
down €505 (-5.3%), from €9,465 to €8,960
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 | €213,526 | €220,339 | +€6,812 | +3.2% |
| Fixed assets | 21/28 | €198,456 | €190,029 | -€8,427 | -4.2% |
| Tangible fixed assets | 22/27 | €198,456 | €189,864 | -€8,592 | -4.3% |
| Land and buildings | 22 | €187,134 | €179,134 | -€8,000 | -4.3% |
| Plant, machinery and equipment | 23 | €2,575 | €2,270 | -€305 | -11.8% |
| Furniture and vehicles | 24 | €8,747 | €8,460 | -€287 | -3.3% |
| Financial fixed assets | 28 | - | €165 | +€165 | |
| Current assets | 29/58 | €15,070 | €30,310 | +€15,240 | +101.1% |
| Cash at bank and in hand | 54/58 | €11,413 | €27,470 | +€16,056 | +140.7% |
| Deferred charges and accrued income | 490/1 | €3,657 | €2,840 | -€817 | -22.3% |
| Total equity and liabilities | 10/49 | €213,526 | €220,339 | +€6,812 | +3.2% |
| Equity | 10/15 | -€26,672 | -€6,085 | +€20,587 | +77.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€36,672 | -€16,085 | +€20,587 | +56.1% |
| Amounts payable | 17/49 | €240,199 | €226,424 | -€13,775 | -5.7% |
| Amounts payable after more than one year | 17 | €225,299 | €214,988 | -€10,311 | -4.6% |
| Financial debts | 170/4 | €225,299 | €214,988 | -€10,311 | -4.6% |
| Amounts payable within one year | 42/48 | €14,485 | €11,436 | -€3,049 | -21.0% |
| Current portion of amounts payable after more than one year | 42 | €9,921 | €10,311 | +€390 | +3.9% |
| Trade debts | 44 | €407 | €467 | +€60 | +14.8% |
| Suppliers | 440/4 | €407 | €467 | +€60 | +14.8% |
| Other amounts payable | 47/48 | €4,158 | €659 | -€3,499 | -84.2% |
| Accrued charges and deferred income | 492/3 | €415 | €0 | -€415 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,162 | €9,879 | +€717 | +7.8% |
| Other operating charges | 640/8 | €909 | €888 | -€20 | -2.3% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €28,995 | €40,314 | +€11,319 | +39.0% |
| Operating profit (loss) | 9901 | €18,924 | €29,547 | +€10,623 | +56.1% |
| Financial charges | 65/66B | €9,465 | €8,960 | -€505 | -5.3% |
| Recurring financial charges | 65 | €9,465 | €8,960 | -€505 | -5.3% |
| Profit (loss) for the period before taxes | 9903 | €9,459 | €20,587 | +€11,128 | +117.6% |
| Profit (loss) for the period | 9904 | €9,459 | €20,587 | +€11,128 | +117.6% |
| Profit (loss) for the period to be appropriated | 9905 | €9,459 | €20,587 | +€11,128 | +117.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.