PAY - SOFT: 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.
PAY - SOFT
Largest movements
- Tangible fixed assets -€9,445
down €9,445 (-20.0%), from €47,227 to €37,781
of which Land and buildings: -€9,445
- Receivables within one year -€8,563
down €8,563 (-3.0%), from €288,381 to €279,818
- Debts after one year -€11,561
down €11,561 (-23.0%), from €50,344 to €38,783
- Short-term financial debts -€5,626
down €5,626 (-40.5%), from €13,887 to €8,262
- Financial income +€17,194
up €17,194 (+28,656,917%), from €0 to €17,194
- Gross operating margin +€2,100
up €2,100 (+37.4%), from -€5,610 to -€3,510
- Depreciation -€1,360
down €1,360 (-12.6%), from €10,805 to €9,445
- Financial charges -€1,346
down €1,346 (-21.4%), from €6,299 to €4,953
- Other operating charges -€500
no longer reported in 2025 (was €500)
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 | €336,607 | €317,599 | -€19,008 | -5.6% |
| Fixed assets | 21/28 | €47,227 | €37,781 | -€9,445 | -20.0% |
| Tangible fixed assets | 22/27 | €47,227 | €37,781 | -€9,445 | -20.0% |
| Land and buildings | 22 | €47,227 | €37,781 | -€9,445 | -20.0% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Current assets | 29/58 | €289,381 | €279,818 | -€9,563 | -3.3% |
| Amounts receivable within one year | 40/41 | €288,381 | €279,818 | -€8,563 | -3.0% |
| Other amounts receivable | 41 | €288,381 | €279,818 | -€8,563 | -3.0% |
| Cash at bank and in hand | 54/58 | €1,000 | €0 | -€1,000 | -100.0% |
| Total equity and liabilities | 10/49 | €336,607 | €317,599 | -€19,008 | -5.6% |
| Equity | 10/15 | €258,766 | €258,051 | -€714 | -0.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €252,566 | €251,851 | -€714 | -0.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €250,706 | €249,991 | -€714 | -0.3% |
| Amounts payable | 17/49 | €77,842 | €59,548 | -€18,294 | -23.5% |
| Amounts payable after more than one year | 17 | €50,344 | €38,783 | -€11,561 | -23.0% |
| Financial debts | 170/4 | €50,344 | €38,783 | -€11,561 | -23.0% |
| Amounts payable within one year | 42/48 | €27,497 | €20,765 | -€6,733 | -24.5% |
| Current portion of amounts payable after more than one year | 42 | €12,001 | €12,503 | +€502 | +4.2% |
| Financial debts | 43 | €13,887 | €8,262 | -€5,626 | -40.5% |
| Credit institutions | 430/8 | €13,887 | €8,262 | -€5,626 | -40.5% |
| Trade debts | 44 | €1,609 | - | -€1,609 | |
| Suppliers | 440/4 | €1,609 | - | -€1,609 | |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,805 | €9,445 | -€1,360 | -12.6% |
| Other operating charges | 640/8 | €500 | - | -€500 | |
| Gross operating margin | 9900 | -€5,610 | -€3,510 | +€2,100 | +37.4% |
| Operating profit (loss) | 9901 | -€16,915 | -€12,955 | +€3,960 | +23.4% |
| Financial income | 75/76B | €0 | €17,194 | +€17,194 | +28,656,917% |
| Recurring financial income | 75 | €0 | €17,194 | +€17,194 | +28,656,917% |
| Financial charges | 65/66B | €6,299 | €4,953 | -€1,346 | -21.4% |
| Recurring financial charges | 65 | €6,299 | €4,953 | -€1,346 | -21.4% |
| Profit (loss) for the period before taxes | 9903 | -€23,214 | -€714 | +€22,499 | +96.9% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€23,214 | -€714 | +€22,499 | +96.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€23,214 | -€714 | +€22,499 | +96.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.