PAYBIT: 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.
PAYBIT
Largest movements
- Receivables within one year -€51,775
down €51,775 (-12.0%), from €432,530 to €380,756
of which Trade receivables: -€75,231
- Tax, wage and social debts -€79,675
down €79,675 (-67.9%), from €117,302 to €37,627
of which Taxes: -€72,898
- Trade debts +€50,719
up €50,719 (+120%), from €42,157 to €92,876
- Profit (loss) carried forward -€22,818
down €22,818 (-9.1%), from €251,071 to €228,253
- Gross operating margin -€244,380
down €244,380 (-50.7%), from €481,737 to €237,357
- Taxes -€73,393
down €73,393 (-99.3%), from €73,918 to €525
- Staff costs +€31,782
up €31,782 (+13.3%), from €238,876 to €270,658
- Financial income -€9,681
down €9,681 (-46.2%), from €20,943 to €11,262
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €432,530 | €380,756 | -€51,775 | -12.0% |
| Current assets | 29/58 | €432,530 | €380,756 | -€51,775 | -12.0% |
| Amounts receivable within one year | 40/41 | €432,530 | €380,756 | -€51,775 | -12.0% |
| Trade receivables | 40 | €138,000 | €62,769 | -€75,231 | -54.5% |
| Other amounts receivable | 41 | €294,530 | €317,986 | +€23,456 | +8.0% |
| Total equity and liabilities | 10/49 | €432,530 | €380,756 | -€51,775 | -12.0% |
| Equity | 10/15 | €273,071 | €250,253 | -€22,818 | -8.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €251,071 | €228,253 | -€22,818 | -9.1% |
| Amounts payable | 17/49 | €159,460 | €130,503 | -€28,957 | -18.2% |
| Amounts payable within one year | 42/48 | €159,460 | €130,503 | -€28,957 | -18.2% |
| Trade debts | 44 | €42,157 | €92,876 | +€50,719 | +120% |
| Suppliers | 440/4 | €42,157 | €92,876 | +€50,719 | +120% |
| Taxes, remuneration and social security | 45 | €117,302 | €37,627 | -€79,675 | -67.9% |
| Taxes | 450/3 | €75,178 | €2,280 | -€72,898 | -97.0% |
| Remuneration and social security | 454/9 | €42,125 | €35,347 | -€6,778 | -16.1% |
| Non-recurring operating income | 76A | €1,500 | - | -€1,500 | |
| Remuneration, social security and pensions | 62 | €238,876 | €270,658 | +€31,782 | +13.3% |
| Other operating charges | 640/8 | €141 | €144 | +€4 | +2.6% |
| Gross operating margin | 9900 | €481,737 | €237,357 | -€244,380 | -50.7% |
| Operating profit (loss) | 9901 | €242,721 | -€33,444 | -€276,166 | |
| Financial income | 75/76B | €20,943 | €11,262 | -€9,681 | -46.2% |
| Recurring financial income | 75 | €20,943 | €11,262 | -€9,681 | -46.2% |
| Financial charges | 65/66B | €109 | €110 | +€1 | +1.2% |
| Recurring financial charges | 65 | €109 | €110 | +€1 | +1.2% |
| Profit (loss) for the period before taxes | 9903 | €263,555 | -€22,293 | -€285,848 | |
| Income taxes | 67/77 | €73,918 | €525 | -€73,393 | -99.3% |
| Profit (loss) for the period | 9904 | €189,637 | -€22,818 | -€212,455 | |
| Profit (loss) for the period to be appropriated | 9905 | €189,637 | -€22,818 | -€212,455 |
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.