ADVANCED MANAGEMENT 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.
ADVANCED MANAGEMENT SOFTWARE
Largest movements
- Current investments +€649,119
new in 2025: €649,119
- Cash -€480,004
down €480,004 (-37.1%), from €1.3m to €814,060
mainly Current investments (-€649,119) and Contributions, distributions and other (-€600,000)
- Tangible fixed assets -€38,988
down €38,988 (-13.8%), from €283,157 to €244,169
of which Furniture and vehicles: -€20,259
- Other debts +€100,000
up €100,000 (+20.0%), from €500,000 to €600,000
- Reserves +€40,336
up €40,336 (+6.1%), from €656,239 to €696,574
- Gross operating margin +€104,542
up €104,542 (+12.2%), from €858,698 to €963,240
- Financial income -€73,675
down €73,675 (-83.4%), from €88,389 to €14,714
of which Non-recurring financial income: -€70,598
- Staff costs -€41,743
down €41,743 (-18.1%), from €230,210 to €188,466
- Taxes +€17,005
up €17,005 (+19.3%), from €88,063 to €105,069
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 | €1,638,389 | €1,772,692 | +€134,303 | +8.2% |
| Fixed assets | 21/28 | €283,224 | €244,236 | -€38,988 | -13.8% |
| Tangible fixed assets | 22/27 | €283,157 | €244,169 | -€38,988 | -13.8% |
| Land and buildings | 22 | €208,036 | €199,387 | -€8,650 | -4.2% |
| Plant, machinery and equipment | 23 | €43,567 | €33,488 | -€10,080 | -23.1% |
| Furniture and vehicles | 24 | €31,553 | €11,294 | -€20,259 | -64.2% |
| Financial fixed assets | 28 | €67 | €67 | = | 0.0% |
| Current assets | 29/58 | €1,355,165 | €1,528,456 | +€173,291 | +12.8% |
| Amounts receivable within one year | 40/41 | €53,434 | €59,329 | +€5,894 | +11.0% |
| Trade receivables | 40 | €47,400 | €52,925 | +€5,524 | +11.7% |
| Other amounts receivable | 41 | €6,034 | €6,404 | +€370 | +6.1% |
| Current investments | 50/53 | - | €649,119 | +€649,119 | |
| Cash at bank and in hand | 54/58 | €1,294,064 | €814,060 | -€480,004 | -37.1% |
| Deferred charges and accrued income | 490/1 | €7,666 | €5,948 | -€1,719 | -22.4% |
| Total equity and liabilities | 10/49 | €1,638,389 | €1,772,692 | +€134,303 | +8.2% |
| Equity | 10/15 | €706,239 | €746,574 | +€40,336 | +5.7% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €656,239 | €696,574 | +€40,336 | +6.1% |
| Distributable reserves | 133 | €656,239 | €696,574 | +€40,336 | +6.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €932,150 | €1,026,117 | +€93,967 | +10.1% |
| Amounts payable within one year | 42/48 | €932,150 | €1,026,117 | +€93,967 | +10.1% |
| Trade debts | 44 | €16,596 | €26,225 | +€9,629 | +58.0% |
| Suppliers | 440/4 | €16,596 | €26,225 | +€9,629 | +58.0% |
| Advances received on contracts in progress | 46 | €343,952 | €344,130 | +€179 | +0.1% |
| Taxes, remuneration and social security | 45 | €71,602 | €55,762 | -€15,840 | -22.1% |
| Taxes | 450/3 | €38,022 | €22,136 | -€15,886 | -41.8% |
| Remuneration and social security | 454/9 | €33,580 | €33,626 | +€46 | +0.1% |
| Other amounts payable | 47/48 | €500,000 | €600,000 | +€100,000 | +20.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €230,210 | €188,466 | -€41,743 | -18.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,837 | €38,988 | +€3,151 | +8.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €3,709 | €0 | -€3,709 | -100.0% |
| Other operating charges | 640/8 | €4,050 | €4,077 | +€27 | +0.7% |
| Gross operating margin | 9900 | €858,698 | €963,240 | +€104,542 | +12.2% |
| Operating profit (loss) | 9901 | €584,892 | €731,709 | +€146,816 | +25.1% |
| Financial income | 75/76B | €88,389 | €14,714 | -€73,675 | -83.4% |
| Recurring financial income | 75 | €17,791 | €14,714 | -€3,077 | -17.3% |
| Non-recurring financial income | 76B | €70,598 | €0 | -€70,598 | -100.0% |
| Financial charges | 65/66B | €148 | €1,018 | +€870 | +585.9% |
| Recurring financial charges | 65 | €148 | €1,018 | +€870 | +585.9% |
| Profit (loss) for the period before taxes | 9903 | €673,133 | €745,404 | +€72,271 | +10.7% |
| Income taxes | 67/77 | €88,063 | €105,069 | +€17,005 | +19.3% |
| Profit (loss) for the period | 9904 | €585,070 | €640,336 | +€55,266 | +9.4% |
| Profit (loss) for the period to be appropriated | 9905 | €585,070 | €640,336 | +€55,266 | +9.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.