Advies over Software Implementaties: 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.
Advies over Software Implementaties
Largest movements
- Cash +€48,855
up €48,855 (+41.7%), from €117,130 to €165,985
mainly Net result for the year (+€35,391) and Tax, wage and social debts (+€10,999)
- Reserves +€35,391
up €35,391 (+30.3%), from €116,625 to €152,016
- Tax, wage and social debts +€10,999
up €10,999 (+35.5%), from €30,984 to €41,984
- Other debts +€2,191
up €2,191 (+68.0%), from €3,221 to €5,411
- Gross operating margin +€2,380
up €2,380 (+4.3%), from €54,850 to €57,231
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 | €141,483 | €190,079 | +€48,597 | +34.3% |
| Fixed assets | 21/28 | €5,321 | €5,961 | +€640 | +12.0% |
| Tangible fixed assets | 22/27 | €2,281 | €2,921 | +€640 | +28.0% |
| Plant, machinery and equipment | 23 | €1,188 | €574 | -€614 | -51.7% |
| Furniture and vehicles | 24 | €741 | €2,347 | +€1,606 | +216.8% |
| Other tangible fixed assets | 26 | €353 | - | -€353 | |
| Financial fixed assets | 28 | €3,040 | €3,040 | = | 0.0% |
| Current assets | 29/58 | €136,161 | €184,118 | +€47,957 | +35.2% |
| Amounts receivable within one year | 40/41 | €17,865 | €17,702 | -€164 | -0.9% |
| Trade receivables | 40 | €17,865 | €17,702 | -€164 | -0.9% |
| Cash at bank and in hand | 54/58 | €117,130 | €165,985 | +€48,855 | +41.7% |
| Deferred charges and accrued income | 490/1 | €1,166 | €432 | -€734 | -63.0% |
| Total equity and liabilities | 10/49 | €141,483 | €190,079 | +€48,597 | +34.3% |
| Equity | 10/15 | €106,857 | €142,247 | +€35,391 | +33.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €116,625 | €152,016 | +€35,391 | +30.3% |
| Distributable reserves | 133 | €116,625 | €152,016 | +€35,391 | +30.3% |
| Profit (loss) carried forward | 14 | -€15,969 | -€15,969 | = | 0.0% |
| Amounts payable | 17/49 | €34,626 | €47,832 | +€13,206 | +38.1% |
| Amounts payable within one year | 42/48 | €34,626 | €47,832 | +€13,206 | +38.1% |
| Trade debts | 44 | €421 | €437 | +€16 | +3.7% |
| Suppliers | 440/4 | €421 | €437 | +€16 | +3.7% |
| Taxes, remuneration and social security | 45 | €30,984 | €41,984 | +€10,999 | +35.5% |
| Taxes | 450/3 | €30,984 | €41,984 | +€10,999 | +35.5% |
| Other amounts payable | 47/48 | €3,221 | €5,411 | +€2,191 | +68.0% |
| Non-recurring operating income | 76A | - | €1,220 | +€1,220 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,100 | €1,611 | -€489 | -23.3% |
| Other operating charges | 640/8 | €1,380 | €1,524 | +€144 | +10.4% |
| Gross operating margin | 9900 | €54,850 | €57,231 | +€2,380 | +4.3% |
| Operating profit (loss) | 9901 | €51,371 | €54,096 | +€2,726 | +5.3% |
| Financial charges | 65/66B | €223 | €44 | -€178 | -80.1% |
| Recurring financial charges | 65 | €223 | €44 | -€178 | -80.1% |
| Profit (loss) for the period before taxes | 9903 | €51,148 | €54,052 | +€2,904 | +5.7% |
| Income taxes | 67/77 | €18,472 | €18,661 | +€189 | +1.0% |
| Profit (loss) for the period | 9904 | €32,676 | €35,391 | +€2,714 | +8.3% |
| Profit (loss) for the period to be appropriated | 9905 | €32,676 | €35,391 | +€2,714 | +8.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.