A.S 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.
A.S Psy
Largest movements
- Deferred charges and accrued income -€11,949
down €11,949 (-74.9%), from €15,945 to €3,996
- Cash +€11,553
up €11,553 (+14.3%), from €80,582 to €92,135
mainly Net result for the year (+€91,772) and Deferred charges and accrued income (+€11,949)
- Receivables within one year +€9,829
up €9,829 (+161%), from €6,093 to €15,922
of which Trade receivables: +€11,180
- Tangible fixed assets -€7,694
down €7,694 (-4.3%), from €179,672 to €171,978
- Profit (loss) carried forward +€85,027
up €85,027 (+1,261%), from €6,745 to €91,772
- Other debts -€73,225
no longer reported in 2026 (was €73,225)
- Debts after one year -€11,496
down €11,496 (-6.8%), from €169,221 to €157,725
- Gross operating margin +€27,872
up €27,872 (+26.0%), from €107,358 to €135,229
- Taxes +€6,694
up €6,694 (+27.0%), from €24,831 to €31,525
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €282,292 | €284,031 | +€1,740 | +0.6% |
| Fixed assets | 21/28 | €179,672 | €171,978 | -€7,694 | -4.3% |
| Tangible fixed assets | 22/27 | €179,672 | €171,978 | -€7,694 | -4.3% |
| Land and buildings | 22 | €179,672 | €171,978 | -€7,694 | -4.3% |
| Current assets | 29/58 | €102,620 | €112,053 | +€9,434 | +9.2% |
| Amounts receivable within one year | 40/41 | €6,093 | €15,922 | +€9,829 | +161% |
| Trade receivables | 40 | - | €11,180 | +€11,180 | |
| Other amounts receivable | 41 | €6,093 | €4,741 | -€1,351 | -22.2% |
| Cash at bank and in hand | 54/58 | €80,582 | €92,135 | +€11,553 | +14.3% |
| Deferred charges and accrued income | 490/1 | €15,945 | €3,996 | -€11,949 | -74.9% |
| Total equity and liabilities | 10/49 | €282,292 | €284,031 | +€1,740 | +0.6% |
| Equity | 10/15 | €25,345 | €110,372 | +€85,027 | +335% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,745 | €91,772 | +€85,027 | +1,261% |
| Amounts payable | 17/49 | €256,947 | €173,659 | -€83,288 | -32.4% |
| Amounts payable after more than one year | 17 | €169,221 | €157,725 | -€11,496 | -6.8% |
| Financial debts | 170/4 | €169,221 | €157,725 | -€11,496 | -6.8% |
| Amounts payable within one year | 42/48 | €86,675 | €14,718 | -€71,957 | -83.0% |
| Current portion of amounts payable after more than one year | 42 | €12,209 | €12,444 | +€235 | +1.9% |
| Trade debts | 44 | €891 | €522 | -€369 | -41.4% |
| Suppliers | 440/4 | €891 | €522 | -€369 | -41.4% |
| Taxes, remuneration and social security | 45 | €351 | €1,752 | +€1,401 | +400% |
| Taxes | 450/3 | €351 | €1,752 | +€1,401 | +400% |
| Other amounts payable | 47/48 | €73,225 | - | -€73,225 | |
| Accrued charges and deferred income | 492/3 | €1,052 | €1,217 | +€165 | +15.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,694 | €7,694 | = | 0.0% |
| Other operating charges | 640/8 | €972 | €1,008 | +€36 | +3.7% |
| Gross operating margin | 9900 | €107,358 | €135,229 | +€27,872 | +26.0% |
| Operating profit (loss) | 9901 | €98,692 | €126,527 | +€27,835 | +28.2% |
| Financial income | 75/76B | €1,123 | €397 | -€726 | -64.7% |
| Recurring financial income | 75 | €1,123 | €397 | -€726 | -64.7% |
| Financial charges | 65/66B | €3,846 | €3,628 | -€218 | -5.7% |
| Recurring financial charges | 65 | €3,846 | €3,628 | -€218 | -5.7% |
| Profit (loss) for the period before taxes | 9903 | €95,969 | €123,297 | +€27,327 | +28.5% |
| Income taxes | 67/77 | €24,831 | €31,525 | +€6,694 | +27.0% |
| Profit (loss) for the period | 9904 | €71,138 | €91,772 | +€20,633 | +29.0% |
| Profit (loss) for the period to be appropriated | 9905 | €71,138 | €91,772 | +€20,633 | +29.0% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.