5th FLOOR SOFTWARE: what changed
Two fiscal 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.
5th FLOOR SOFTWARE
Largest movements
- Receivables within one year +€552,273
up €552,273 (+27.2%), from €2.0m to €2.6m
of which Trade receivables: +€457,174
- Cash +€56,740
up €56,740 (+50.1%), from €113,338 to €170,078
mainly Trade debts (+€368,809) and Short-term financial debts (+€250,000)
- Trade debts +€368,809
up €368,809 (+42.9%), from €859,013 to €1.2m
- Short-term financial debts +€250,000
up €250,000, from €0 to €250,000
- Other debts -€181,751
down €181,751 (-99.1%), from €183,429 to €1,678
- Reserves +€130,110
up €130,110 (+12.0%), from €1.1m to €1.2m
of which Distributable reserves: +€244,203
- Tax, wage and social debts +€111,018
up €111,018 (+22.7%), from €488,678 to €599,696
of which Remuneration and social security: +€136,873
- Staff costs +€638,138
up €638,138 (+15.7%), from €4.1m to €4.7m
- Gross operating margin +€220,874
up €220,874 (+4.6%), from €4.8m to €5.0m
- Taxes -€64,138
down €64,138 (-36.4%), from €176,000 to €111,862
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.
Cash bridge derived
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 | €3,085,732 | €3,648,374 | +€562,642 | +18.2% |
| Fixed assets | 21/28 | €89,003 | €75,752 | -€13,251 | -14.9% |
| Intangible fixed assets | 21 | €1,755 | €179 | -€1,576 | -89.8% |
| Tangible fixed assets | 22/27 | €84,094 | €72,419 | -€11,675 | -13.9% |
| Land and buildings | 22 | €61,885 | €54,288 | -€7,596 | -12.3% |
| Plant, machinery and equipment | 23 | €1,553 | €1,059 | -€494 | -31.8% |
| Furniture and vehicles | 24 | €20,657 | €17,071 | -€3,586 | -17.4% |
| Financial fixed assets | 28 | €3,155 | €3,155 | = | 0.0% |
| Current assets | 29/58 | €2,996,729 | €3,572,622 | +€575,893 | +19.2% |
| Amounts receivable within one year | 40/41 | €2,029,122 | €2,581,394 | +€552,273 | +27.2% |
| Trade receivables | 40 | €1,939,220 | €2,396,394 | +€457,174 | +23.6% |
| Other amounts receivable | 41 | €89,902 | €185,000 | +€95,098 | +105.8% |
| Current investments | 50/53 | €805,000 | €805,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €113,338 | €170,078 | +€56,740 | +50.1% |
| Deferred charges and accrued income | 490/1 | €49,269 | €16,150 | -€33,120 | -67.2% |
| Total equity and liabilities | 10/49 | €3,085,732 | €3,648,374 | +€562,642 | +18.2% |
| Equity | 10/15 | €1,104,155 | €1,234,265 | +€130,110 | +11.8% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,085,605 | €1,215,715 | +€130,110 | +12.0% |
| Non-distributable reserves | 130/1 | €800,000 | €800,000 | = | 0.0% |
| Own shares acquired | 1312 | €800,000 | €800,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €114,093 | €0 | -€114,093 | -100.0% |
| Distributable reserves | 133 | €171,512 | €415,715 | +€244,203 | +142.4% |
| Amounts payable | 17/49 | €1,981,577 | €2,414,109 | +€432,532 | +21.8% |
| Amounts payable after more than one year | 17 | €228,765 | €125,597 | -€103,168 | -45.1% |
| Financial debts | 170/4 | €228,765 | €125,597 | -€103,168 | -45.1% |
| Amounts payable within one year | 42/48 | €1,752,813 | €2,288,513 | +€535,700 | +30.6% |
| Current portion of amounts payable after more than one year | 42 | €221,692 | €209,316 | -€12,376 | -5.6% |
| Financial debts | 43 | €0 | €250,000 | +€250,000 | |
| Credit institutions | 430/8 | €0 | €250,000 | +€250,000 | |
| Trade debts | 44 | €859,013 | €1,227,822 | +€368,809 | +42.9% |
| Suppliers | 440/4 | €859,013 | €1,227,822 | +€368,809 | +42.9% |
| Taxes, remuneration and social security | 45 | €488,678 | €599,696 | +€111,018 | +22.7% |
| Taxes | 450/3 | €98,594 | €72,739 | -€25,855 | -26.2% |
| Remuneration and social security | 454/9 | €390,085 | €526,958 | +€136,873 | +35.1% |
| Other amounts payable | 47/48 | €183,429 | €1,678 | -€181,751 | -99.1% |
| Remuneration, social security and pensions | 62 | €4,066,890 | €4,705,028 | +€638,138 | +15.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,345 | €34,740 | -€14,605 | -29.6% |
| Other operating charges | 640/8 | €14,843 | €12,779 | -€2,065 | -13.9% |
| Gross operating margin | 9900 | €4,823,302 | €5,044,176 | +€220,874 | +4.6% |
| Operating profit (loss) | 9901 | €692,224 | €291,629 | -€400,594 | -57.9% |
| Financial income | 75/76B | €1,450 | €1,825 | +€375 | +25.9% |
| Recurring financial income | 75 | €1,450 | €1,825 | +€375 | +25.9% |
| Financial charges | 65/66B | €96,161 | €51,483 | -€44,678 | -46.5% |
| Recurring financial charges | 65 | €96,161 | €51,483 | -€44,678 | -46.5% |
| Profit (loss) for the period before taxes | 9903 | €597,512 | €241,972 | -€355,541 | -59.5% |
| Income taxes | 67/77 | €176,000 | €111,862 | -€64,138 | -36.4% |
| Profit (loss) for the period | 9904 | €421,512 | €130,110 | -€291,402 | -69.1% |
| Transfer from tax-exempt reserves | 789 | - | €200,750 | +€200,750 | |
| Profit (loss) for the period to be appropriated | 9905 | €421,512 | €330,860 | -€90,652 | -21.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.