PAYSTON: 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.
PAYSTON
Largest movements
- Cash -€2,361
down €2,361 (-42.7%), from €5,532 to €3,170
mainly Net result for the year (-€40,703) and Investment in fixed assets (net) (-€4,464)
- Debts after one year +€45,000
up €45,000 (+13.8%), from €325,000 to €370,000
- Profit (loss) carried forward -€40,703
down €40,703 (-13.7%), from -€298,161 to -€338,863
- Other debts -€2,007
down €2,007 (-48.0%), from €4,183 to €2,176
- Depreciation +€1,040
up €1,040 (+60.1%), from €1,731 to €2,771
- Taxes +€675
up €675 (+264%), from €256 to €932
- Other operating charges +€405
up €405 (+52.7%), from €768 to €1,173
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 | €184,616 | €185,515 | +€898 | +0.5% |
| Fixed assets | 21/28 | €124,955 | €126,649 | +€1,693 | +1.4% |
| Tangible fixed assets | 22/27 | €124,955 | €126,649 | +€1,693 | +1.4% |
| Plant, machinery and equipment | 23 | €75,061 | €73,616 | -€1,445 | -1.9% |
| Furniture and vehicles | 24 | €20,307 | €23,445 | +€3,138 | +15.5% |
| Other tangible fixed assets | 26 | €29,587 | €29,587 | = | 0.0% |
| Current assets | 29/58 | €59,661 | €58,866 | -€795 | -1.3% |
| Stocks and contracts in progress | 3 | €50,830 | €50,830 | = | 0.0% |
| Stocks | 30/36 | €50,830 | €50,830 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €2,947 | €4,582 | +€1,635 | +55.5% |
| Trade receivables | 40 | €949 | €2,754 | +€1,805 | +190% |
| Other amounts receivable | 41 | €1,998 | €1,828 | -€170 | -8.5% |
| Cash at bank and in hand | 54/58 | €5,532 | €3,170 | -€2,361 | -42.7% |
| Deferred charges and accrued income | 490/1 | €352 | €284 | -€68 | -19.4% |
| Total equity and liabilities | 10/49 | €184,616 | €185,515 | +€898 | +0.5% |
| Equity | 10/15 | -€148,787 | -€189,490 | -€40,703 | -27.4% |
| Contributions | 10/11 | €149,373 | €149,373 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€298,161 | -€338,863 | -€40,703 | -13.7% |
| Amounts payable | 17/49 | €333,404 | €375,005 | +€41,601 | +12.5% |
| Amounts payable after more than one year | 17 | €325,000 | €370,000 | +€45,000 | +13.8% |
| Other amounts payable | 178/9 | €325,000 | €370,000 | +€45,000 | +13.8% |
| Amounts payable within one year | 42/48 | €8,404 | €5,005 | -€3,399 | -40.4% |
| Trade debts | 44 | €3,965 | €2,829 | -€1,136 | -28.7% |
| Suppliers | 440/4 | €3,965 | €2,829 | -€1,136 | -28.7% |
| Taxes, remuneration and social security | 45 | €256 | - | -€256 | |
| Taxes | 450/3 | €256 | - | -€256 | |
| Other amounts payable | 47/48 | €4,183 | €2,176 | -€2,007 | -48.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,731 | €2,771 | +€1,040 | +60.1% |
| Other operating charges | 640/8 | €768 | €1,173 | +€405 | +52.7% |
| Gross operating margin | 9900 | -€35,656 | -€35,558 | +€98 | +0.3% |
| Operating profit (loss) | 9901 | -€38,155 | -€39,501 | -€1,347 | -3.5% |
| Financial charges | 65/66B | €180 | €270 | +€90 | +50.2% |
| Recurring financial charges | 65 | €180 | €270 | +€90 | +50.2% |
| Profit (loss) for the period before taxes | 9903 | -€38,334 | -€39,771 | -€1,437 | -3.7% |
| Income taxes | 67/77 | €256 | €932 | +€675 | +264% |
| Profit (loss) for the period | 9904 | -€38,590 | -€40,703 | -€2,112 | -5.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€38,590 | -€40,703 | -€2,112 | -5.5% |
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 19 October 2026 via checked.be.