ADAPTED SOFTWARE DEVELOPMENT CONSULTING: 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.
ADAPTED SOFTWARE DEVELOPMENT CONSULTING
Largest movements
- Receivables after one year -€240,000
no longer reported in 2025 (was €240,000)
- Cash +€236,489
up €236,489 (+2494.2%), from €9,482 to €245,970
mainly Receivables after one year (+€240,000) and Depreciation (+€11,096)
- Tangible fixed assets -€9,250
down €9,250 (-17.7%), from €52,339 to €43,088
of which Furniture and vehicles: -€10,450
- Receivables within one year -€5,846
no longer reported in 2025 (was €5,846)
- Deferred charges and accrued income -€3,897
down €3,897 (-75.1%), from €5,186 to €1,289
- Profit (loss) carried forward -€21,112
down €21,112 (-15.9%), from €133,068 to €111,955
- Depreciation +€9,382
up €9,382 (+547.5%), from €1,714 to €11,096
- Financial income -€8,209
down €8,209 (-87.4%), from €9,397 to €1,188
of which Non-recurring financial income: -€5,785
- Gross operating margin -€2,174
down €2,174 (-25.3%), from -€8,584 to -€10,758
- Other operating charges -€1,557
down €1,557 (-92.0%), from €1,692 to €135
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 | €314,965 | €292,461 | -€22,505 | -7.1% |
| Fixed assets | 21/28 | €54,452 | €45,201 | -€9,250 | -17.0% |
| Tangible fixed assets | 22/27 | €52,339 | €43,088 | -€9,250 | -17.7% |
| Plant, machinery and equipment | 23 | €959 | €2,159 | +€1,200 | +125.1% |
| Furniture and vehicles | 24 | €51,380 | €40,930 | -€10,450 | -20.3% |
| Financial fixed assets | 28 | €2,113 | €2,113 | = | 0.0% |
| Current assets | 29/58 | €260,514 | €247,259 | -€13,255 | -5.1% |
| Amounts receivable after more than one year | 29 | €240,000 | - | -€240,000 | |
| Other amounts receivable | 291 | €240,000 | - | -€240,000 | |
| Amounts receivable within one year | 40/41 | €5,846 | - | -€5,846 | |
| Other amounts receivable | 41 | €5,846 | - | -€5,846 | |
| Cash at bank and in hand | 54/58 | €9,482 | €245,970 | +€236,489 | +2494.2% |
| Deferred charges and accrued income | 490/1 | €5,186 | €1,289 | -€3,897 | -75.1% |
| Total equity and liabilities | 10/49 | €314,965 | €292,461 | -€22,505 | -7.1% |
| Equity | 10/15 | €311,306 | €290,194 | -€21,112 | -6.8% |
| Contributions | 10/11 | €12,402 | €12,402 | = | 0.0% |
| Reserves | 13 | €165,836 | €165,836 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €163,977 | €163,977 | = | 0.0% |
| Profit (loss) carried forward | 14 | €133,068 | €111,955 | -€21,112 | -15.9% |
| Amounts payable | 17/49 | €3,659 | €2,267 | -€1,393 | -38.1% |
| Amounts payable within one year | 42/48 | €3,645 | €2,267 | -€1,378 | -37.8% |
| Trade debts | 44 | €2,779 | €1,100 | -€1,679 | -60.4% |
| Suppliers | 440/4 | €2,779 | €1,100 | -€1,679 | -60.4% |
| Taxes, remuneration and social security | 45 | €537 | €275 | -€263 | -48.9% |
| Taxes | 450/3 | €537 | €275 | -€263 | -48.9% |
| Other amounts payable | 47/48 | €329 | €892 | +€563 | +171.4% |
| Accrued charges and deferred income | 492/3 | €15 | - | -€15 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,714 | €11,096 | +€9,382 | +547.5% |
| Other operating charges | 640/8 | €1,692 | €135 | -€1,557 | -92.0% |
| Gross operating margin | 9900 | -€8,584 | -€10,758 | -€2,174 | -25.3% |
| Operating profit (loss) | 9901 | -€11,990 | -€21,989 | -€9,999 | -83.4% |
| Financial income | 75/76B | €9,397 | €1,188 | -€8,209 | -87.4% |
| Recurring financial income | 75 | €3,612 | €1,188 | -€2,424 | -67.1% |
| Non-recurring financial income | 76B | €5,785 | - | -€5,785 | |
| Financial charges | 65/66B | €45 | €30 | -€15 | -32.5% |
| Recurring financial charges | 65 | €45 | €30 | -€15 | -32.5% |
| Profit (loss) for the period before taxes | 9903 | -€2,638 | -€20,831 | -€18,193 | -689.5% |
| Income taxes | 67/77 | €288 | €281 | -€7 | -2.4% |
| Profit (loss) for the period | 9904 | -€2,926 | -€21,112 | -€18,186 | -621.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,926 | -€21,112 | -€18,186 | -621.5% |
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 30 September 2026 via checked.be.