PAYLUME: 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.
PAYLUME
Largest movements
- Cash +€406,332
up €406,332 (+1,349%), from €30,113 to €436,445
mainly Net result for the year (+€375,264) and Tax, wage and social debts (+€174,013)
- Receivables within one year +€322,527
up €322,527 (+2,139%), from €15,078 to €337,605
of which Trade receivables: +€288,482
- Deferred charges and accrued income +€18,324
up €18,324 (+1,816%), from €1,009 to €19,333
- Tangible fixed assets +€11,664
up €11,664 (+180%), from €6,466 to €18,129
- Reserves +€375,264
up €375,264 (+972%), from €38,596 to €413,860
- Tax, wage and social debts +€174,013
up €174,013 (+1,803%), from €9,654 to €183,667
of which Taxes: +€170,103
- Trade debts +€161,819
up €161,819 (+2,167%), from €7,466 to €169,285
- Accrued charges and deferred income +€49,704
new in 2025: €49,704
- Gross operating margin +€543,155
up €543,155 (+1,111%), from €48,872 to €592,027
- Taxes +€160,449
up €160,449 (+1,662%), from €9,654 to €170,103
- Staff costs +€31,409
new in 2025: €31,409
- Financial charges +€7,081
up €7,081 (+34,527%), from €21 to €7,102
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 | €60,516 | €821,317 | +€760,801 | +1,257% |
| Fixed assets | 21/28 | €9,316 | €27,934 | +€18,618 | +200% |
| Intangible fixed assets | 21 | €2,851 | €1,805 | -€1,046 | -36.7% |
| Tangible fixed assets | 22/27 | €6,466 | €18,129 | +€11,664 | +180% |
| Furniture and vehicles | 24 | €6,466 | €18,129 | +€11,664 | +180% |
| Financial fixed assets | 28 | - | €8,000 | +€8,000 | |
| Current assets | 29/58 | €51,199 | €793,382 | +€742,183 | +1,450% |
| Stocks and contracts in progress | 3 | €5,000 | €0 | -€5,000 | -100% |
| Contracts in progress | 37 | €5,000 | €0 | -€5,000 | -100% |
| Amounts receivable within one year | 40/41 | €15,078 | €337,605 | +€322,527 | +2,139% |
| Trade receivables | 40 | €5,000 | €293,482 | +€288,482 | +5,770% |
| Other amounts receivable | 41 | €10,078 | €44,123 | +€34,045 | +338% |
| Cash at bank and in hand | 54/58 | €30,113 | €436,445 | +€406,332 | +1,349% |
| Deferred charges and accrued income | 490/1 | €1,009 | €19,333 | +€18,324 | +1,816% |
| Total equity and liabilities | 10/49 | €60,516 | €821,317 | +€760,801 | +1,257% |
| Equity | 10/15 | €43,396 | €418,660 | +€375,264 | +865% |
| Contributions | 10/11 | €4,800 | €4,800 | = | 0.0% |
| Reserves | 13 | €38,596 | €413,860 | +€375,264 | +972% |
| Distributable reserves | 133 | €38,596 | €413,860 | +€375,264 | +972% |
| Amounts payable | 17/49 | €17,120 | €402,657 | +€385,537 | +2,252% |
| Amounts payable within one year | 42/48 | €17,120 | €352,952 | +€335,833 | +1,962% |
| Trade debts | 44 | €7,466 | €169,285 | +€161,819 | +2,167% |
| Suppliers | 440/4 | €7,466 | €169,285 | +€161,819 | +2,167% |
| Taxes, remuneration and social security | 45 | €9,654 | €183,667 | +€174,013 | +1,803% |
| Taxes | 450/3 | €9,654 | €179,756 | +€170,103 | +1,762% |
| Remuneration and social security | 454/9 | - | €3,911 | +€3,911 | |
| Accrued charges and deferred income | 492/3 | - | €49,704 | +€49,704 | |
| Remuneration, social security and pensions | 62 | - | €31,409 | +€31,409 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €602 | €5,802 | +€5,200 | +864% |
| Non-recurring operating charges | 66A | - | €2,505 | +€2,505 | |
| Gross operating margin | 9900 | €48,872 | €592,027 | +€543,155 | +1,111% |
| Operating profit (loss) | 9901 | €48,270 | €552,311 | +€504,041 | +1,044% |
| Financial income | 75/76B | €0 | €157 | +€157 | +195,938% |
| Recurring financial income | 75 | €0 | €157 | +€157 | +195,938% |
| Financial charges | 65/66B | €21 | €7,102 | +€7,081 | +34,527% |
| Recurring financial charges | 65 | €21 | €7,102 | +€7,081 | +34,527% |
| Profit (loss) for the period before taxes | 9903 | €48,250 | €545,366 | +€497,116 | +1,030% |
| Income taxes | 67/77 | €9,654 | €170,103 | +€160,449 | +1,662% |
| Profit (loss) for the period | 9904 | €38,596 | €375,264 | +€336,668 | +872% |
| Profit (loss) for the period to be appropriated | 9905 | €38,596 | €375,264 | +€336,668 | +872% |
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 17 October 2026 via checked.be.