PayBIX: 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.
PayBIX
Largest movements
- Cash -€342,676
down €342,676 (-67.0%), from €511,689 to €169,013
mainly Net result for the year (-€848,384) and Investment in fixed assets (net) (-€245,966)
- Intangible fixed assets +€35,603
up €35,603 (+5.3%), from €667,892 to €703,495
- Receivables within one year -€26,117
down €26,117 (-62.0%), from €42,108 to €15,991
of which Other amounts receivable: -€21,574
- Profit (loss) carried forward -€848,384
down €848,384 (-44.2%), from -€1.9m to -€2.8m
- Debts after one year +€500,000
new in 2025: €500,000
- Accrued charges and deferred income +€63,955
up €63,955 (+274%), from €23,360 to €87,315
- Trade debts -€46,065
down €46,065 (-88.7%), from €51,955 to €5,890
- Gross operating margin +€386,772
up €386,772 (+69.1%), from -€559,927 to -€173,155
- Staff costs +€125,803
up €125,803 (+37.5%), from €335,532 to €461,335
- Financial income -€84,125
down €84,125 (-97.9%), from €85,959 to €1,833
of which Non-recurring financial income: -€61,404
- Depreciation +€67,936
up €67,936 (+46.7%), from €145,527 to €213,462
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 | €1,233,066 | €899,691 | -€333,375 | -27.0% |
| Fixed assets | 21/28 | €673,324 | €705,827 | +€32,503 | +4.8% |
| Intangible fixed assets | 21 | €667,892 | €703,495 | +€35,603 | +5.3% |
| Tangible fixed assets | 22/27 | €5,432 | €2,332 | -€3,100 | -57.1% |
| Plant, machinery and equipment | 23 | €5,432 | €2,332 | -€3,100 | -57.1% |
| Current assets | 29/58 | €559,742 | €193,863 | -€365,879 | -65.4% |
| Amounts receivable within one year | 40/41 | €42,108 | €15,991 | -€26,117 | -62.0% |
| Trade receivables | 40 | €13,829 | €9,286 | -€4,543 | -32.9% |
| Other amounts receivable | 41 | €28,279 | €6,706 | -€21,574 | -76.3% |
| Cash at bank and in hand | 54/58 | €511,689 | €169,013 | -€342,676 | -67.0% |
| Deferred charges and accrued income | 490/1 | €5,945 | €8,859 | +€2,914 | +49.0% |
| Total equity and liabilities | 10/49 | €1,233,066 | €899,691 | -€333,375 | -27.0% |
| Equity | 10/15 | €1,105,613 | €257,229 | -€848,384 | -76.7% |
| Contributions | 10/11 | €3,024,805 | €3,024,805 | = | 0.0% |
| Capital | 10 | €633,317 | €633,317 | = | 0.0% |
| Issued capital | 100 | €633,317 | €633,317 | = | 0.0% |
| Contributions outside capital | 11 | €2,391,488 | €2,391,488 | = | 0.0% |
| Share premium | 1100/10 | €2,391,488 | €2,391,488 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,919,192 | -€2,767,576 | -€848,384 | -44.2% |
| Amounts payable | 17/49 | €127,453 | €642,462 | +€515,008 | +404% |
| Amounts payable after more than one year | 17 | - | €500,000 | +€500,000 | |
| Financial debts | 170/4 | - | €500,000 | +€500,000 | |
| Amounts payable within one year | 42/48 | €104,093 | €55,147 | -€48,947 | -47.0% |
| Trade debts | 44 | €51,955 | €5,890 | -€46,065 | -88.7% |
| Suppliers | 440/4 | €51,955 | €5,890 | -€46,065 | -88.7% |
| Taxes, remuneration and social security | 45 | €52,138 | €49,257 | -€2,882 | -5.5% |
| Taxes | 450/3 | - | €5,637 | +€5,637 | |
| Remuneration and social security | 454/9 | €52,138 | €43,619 | -€8,519 | -16.3% |
| Accrued charges and deferred income | 492/3 | €23,360 | €87,315 | +€63,955 | +274% |
| Remuneration, social security and pensions | 62 | €335,532 | €461,335 | +€125,803 | +37.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €145,527 | €213,462 | +€67,936 | +46.7% |
| Other operating charges | 640/8 | €387 | €998 | +€611 | +158% |
| Gross operating margin | 9900 | -€559,927 | -€173,155 | +€386,772 | +69.1% |
| Operating profit (loss) | 9901 | -€1,041,372 | -€848,950 | +€192,422 | +18.5% |
| Financial income | 75/76B | €85,959 | €1,833 | -€84,125 | -97.9% |
| Recurring financial income | 75 | €24,555 | €1,833 | -€22,722 | -92.5% |
| Non-recurring financial income | 76B | €61,404 | - | -€61,404 | |
| Financial charges | 65/66B | €308 | €429 | +€121 | +39.2% |
| Recurring financial charges | 65 | €308 | €429 | +€121 | +39.2% |
| Profit (loss) for the period before taxes | 9903 | -€955,722 | -€847,546 | +€108,176 | +11.3% |
| Income taxes | 67/77 | €623 | €838 | +€215 | +34.4% |
| Profit (loss) for the period | 9904 | -€956,345 | -€848,384 | +€107,961 | +11.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€956,345 | -€848,384 | +€107,961 | +11.3% |
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 19 October 2026 via checked.be.