SYST & PSY: 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.
SYST & PSY
Largest movements
- Cash -€8,230
down €8,230 (-94.2%), from €8,735 to €505
mainly Other debts (-€6,697) and Net result for the year (-€5,141)
- Receivables within one year -€2,478
down €2,478 (-9.2%), from €26,942 to €24,464
of which Trade receivables: -€3,099
- Other debts -€6,697
down €6,697 (-100%), from €6,697 to €0
- Profit (loss) carried forward -€5,141
down €5,141, from €3,165 to -€1,977
- Tax, wage and social debts +€1,033
up €1,033 (+14.7%), from €7,007 to €8,040
of which Remuneration and social security: +€933
- Gross operating margin -€34,031
down €34,031, from €30,021 to -€4,010
- Taxes -€6,907
down €6,907 (-98.6%), from €7,007 to €100
- Other operating charges +€520
up €520 (+124%), from €420 to €941
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.
Derived cash bridge
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 | €35,677 | €24,969 | -€10,708 | -30.0% |
| Current assets | 29/58 | €35,677 | €24,969 | -€10,708 | -30.0% |
| Amounts receivable within one year | 40/41 | €26,942 | €24,464 | -€2,478 | -9.2% |
| Trade receivables | 40 | €26,942 | €23,843 | -€3,099 | -11.5% |
| Other amounts receivable | 41 | - | €621 | +€621 | |
| Cash at bank and in hand | 54/58 | €8,735 | €505 | -€8,230 | -94.2% |
| Total equity and liabilities | 10/49 | €35,677 | €24,969 | -€10,708 | -30.0% |
| Equity | 10/15 | €21,465 | €16,323 | -€5,141 | -24.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Contributions outside capital | 11 | €3,000 | €3,000 | = | 0.0% |
| Other | 1109/19 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €15,300 | €15,300 | = | 0.0% |
| Non-distributable reserves | 130/1 | €300 | €300 | = | 0.0% |
| Reserves not available under the articles | 1311 | €300 | €300 | = | 0.0% |
| Distributable reserves | 133 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,165 | -€1,977 | -€5,141 | |
| Amounts payable | 17/49 | €14,213 | €8,646 | -€5,567 | -39.2% |
| Amounts payable within one year | 42/48 | €14,213 | €8,646 | -€5,567 | -39.2% |
| Trade debts | 44 | €509 | €606 | +€97 | +19.1% |
| Suppliers | 440/4 | €509 | €606 | +€97 | +19.1% |
| Taxes, remuneration and social security | 45 | €7,007 | €8,040 | +€1,033 | +14.7% |
| Taxes | 450/3 | €7,007 | €7,106 | +€100 | +1.4% |
| Remuneration and social security | 454/9 | - | €933 | +€933 | |
| Other amounts payable | 47/48 | €6,697 | €0 | -€6,697 | -100% |
| Non-recurring operating income | 76A | €1,630 | - | -€1,630 | |
| Other operating charges | 640/8 | €420 | €941 | +€520 | +124% |
| Gross operating margin | 9900 | €30,021 | -€4,010 | -€34,031 | |
| Operating profit (loss) | 9901 | €29,601 | -€4,950 | -€34,551 | |
| Financial income | 75/76B | - | €54 | +€54 | |
| Recurring financial income | 75 | - | €54 | +€54 | |
| Financial charges | 65/66B | €129 | €145 | +€16 | +12.2% |
| Recurring financial charges | 65 | €129 | €145 | +€16 | +12.2% |
| Profit (loss) for the period before taxes | 9903 | €29,471 | -€5,042 | -€34,513 | |
| Income taxes | 67/77 | €7,007 | €100 | -€6,907 | -98.6% |
| Profit (loss) for the period | 9904 | €22,465 | -€5,141 | -€27,606 | |
| Profit (loss) for the period to be appropriated | 9905 | €22,465 | -€5,141 | -€27,606 |
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 15 October 2026 via checked.be.