ABC SOFT: 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.
ABC SOFT
Largest movements
- Current investments -€45,000
down €45,000 (-50.0%), from €90,000 to €45,000
- Cash -€40,538
down €40,538 (-5.0%), from €808,371 to €767,832
mainly Contributions, distributions and other (-€324,069) and Trade debts (-€78,286)
- Stocks and contracts +€21,565
up €21,565 (+49.6%), from €43,505 to €65,069
- Other debts +€327,992
up €327,992 (+182177.2%), from €180 to €328,172
- Reserves -€319,581
down €319,581 (-51.7%), from €618,583 to €299,002
of which Distributable reserves: -€319,581
- Trade debts -€78,286
down €78,286 (-41.2%), from €189,849 to €111,563
- Other operating charges -€82,308
down €82,308 (-98.6%), from €83,469 to €1,161
- Gross operating margin -€66,535
down €66,535 (-42.6%), from €156,196 to €89,661
- Staff costs +€15,032
up €15,032 (+23.7%), from €63,357 to €78,389
- Financial income +€5,515
up €5,515 (+299.0%), from €1,845 to €7,360
- Write-downs +€3,526
no longer reported in 2025 (was -€3,526)
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 | €1,013,344 | €937,474 | -€75,870 | -7.5% |
| Fixed assets | 21/28 | €54,540 | €48,172 | -€6,367 | -11.7% |
| Tangible fixed assets | 22/27 | €49,797 | €43,429 | -€6,367 | -12.8% |
| Plant, machinery and equipment | 23 | €5,491 | €4,393 | -€1,098 | -20.0% |
| Furniture and vehicles | 24 | €44,306 | €39,036 | -€5,269 | -11.9% |
| Financial fixed assets | 28 | €4,743 | €4,743 | = | 0.0% |
| Current assets | 29/58 | €958,804 | €889,302 | -€69,503 | -7.2% |
| Stocks and contracts in progress | 3 | €43,505 | €65,069 | +€21,565 | +49.6% |
| Stocks | 30/36 | €43,505 | €65,069 | +€21,565 | +49.6% |
| Amounts receivable within one year | 40/41 | €9,169 | €7,169 | -€2,000 | -21.8% |
| Trade receivables | 40 | €8,462 | €2,423 | -€6,039 | -71.4% |
| Other amounts receivable | 41 | €707 | €4,746 | +€4,040 | +571.6% |
| Current investments | 50/53 | €90,000 | €45,000 | -€45,000 | -50.0% |
| Cash at bank and in hand | 54/58 | €808,371 | €767,832 | -€40,538 | -5.0% |
| Deferred charges and accrued income | 490/1 | €7,760 | €4,230 | -€3,529 | -45.5% |
| Total equity and liabilities | 10/49 | €1,013,344 | €937,474 | -€75,870 | -7.5% |
| Equity | 10/15 | €799,546 | €479,964 | -€319,581 | -40.0% |
| Contributions | 10/11 | €180,962 | €180,962 | = | 0.0% |
| Capital | 10 | €180,962 | €180,962 | = | 0.0% |
| Issued capital | 100 | €180,962 | €180,962 | = | 0.0% |
| Reserves | 13 | €618,583 | €299,002 | -€319,581 | -51.7% |
| Non-distributable reserves | 130/1 | €54,888 | €54,888 | = | 0.0% |
| Legal reserve | 130 | €54,888 | €54,888 | = | 0.0% |
| Distributable reserves | 133 | €563,695 | €244,114 | -€319,581 | -56.7% |
| Amounts payable | 17/49 | €213,799 | €457,510 | +€243,711 | +114.0% |
| Amounts payable within one year | 42/48 | €212,900 | €457,510 | +€244,610 | +114.9% |
| Trade debts | 44 | €189,849 | €111,563 | -€78,286 | -41.2% |
| Suppliers | 440/4 | €189,849 | €111,563 | -€78,286 | -41.2% |
| Taxes, remuneration and social security | 45 | €22,871 | €17,775 | -€5,096 | -22.3% |
| Taxes | 450/3 | €13,000 | €3,842 | -€9,158 | -70.4% |
| Remuneration and social security | 454/9 | €9,871 | €13,933 | +€4,062 | +41.2% |
| Other amounts payable | 47/48 | €180 | €328,172 | +€327,992 | +182177.2% |
| Accrued charges and deferred income | 492/3 | €899 | - | -€899 | |
| Remuneration, social security and pensions | 62 | €63,357 | €78,389 | +€15,032 | +23.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,931 | €6,367 | +€1,436 | +29.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€3,526 | - | +€3,526 | |
| Other operating charges | 640/8 | €83,469 | €1,161 | -€82,308 | -98.6% |
| Gross operating margin | 9900 | €156,196 | €89,661 | -€66,535 | -42.6% |
| Operating profit (loss) | 9901 | €7,965 | €3,744 | -€4,221 | -53.0% |
| Financial income | 75/76B | €1,845 | €7,360 | +€5,515 | +299.0% |
| Recurring financial income | 75 | €1,845 | €7,360 | +€5,515 | +299.0% |
| Financial charges | 65/66B | €5,364 | €3,586 | -€1,778 | -33.2% |
| Recurring financial charges | 65 | €5,364 | €3,586 | -€1,778 | -33.2% |
| Profit (loss) for the period before taxes | 9903 | €4,446 | €7,519 | +€3,073 | +69.1% |
| Income taxes | 67/77 | €2,530 | €3,031 | +€501 | +19.8% |
| Profit (loss) for the period | 9904 | €1,917 | €4,488 | +€2,572 | +134.2% |
| Profit (loss) for the period to be appropriated | 9905 | €1,917 | €4,488 | +€2,572 | +134.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.