AFTERNOON SOFTWARE SOLUTIONS: 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.
AFTERNOON SOFTWARE SOLUTIONS
Largest movements
- Cash +€31,655
up €31,655 (+90.1%), from €35,124 to €66,780
mainly Net result for the year (+€40,046) and Other debts (+€36,368)
- Receivables within one year -€12,393
down €12,393 (-17.6%), from €70,305 to €57,912
of which Trade receivables: -€15,438
- Current investments +€12,000
up €12,000 (+46.6%), from €25,766 to €37,766
- Tangible fixed assets +€6,366
up €6,366 (+55.7%), from €11,426 to €17,792
of which Furniture and vehicles: +€6,554
- Other debts +€36,368
up €36,368 (+2,184%), from €1,665 to €38,033
- Profit (loss) carried forward +€3,279
up €3,279, from -€3,279 to €0
- Gross operating margin +€52,178
up €52,178 (+27.0%), from €193,230 to €245,408
- Taxes +€11,792
up €11,792 (+291%), from €4,058 to €15,850
- Staff costs -€2,686
down €2,686 (-1.5%), from €183,904 to €181,218
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.
Derived cash bridge
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 | €150,700 | €188,584 | +€37,885 | +25.1% |
| Fixed assets | 21/28 | €13,571 | €19,937 | +€6,366 | +46.9% |
| Tangible fixed assets | 22/27 | €11,426 | €17,792 | +€6,366 | +55.7% |
| Plant, machinery and equipment | 23 | €923 | €735 | -€188 | -20.4% |
| Furniture and vehicles | 24 | €10,503 | €17,057 | +€6,554 | +62.4% |
| Financial fixed assets | 28 | €2,145 | €2,145 | = | 0.0% |
| Current assets | 29/58 | €137,129 | €168,647 | +€31,519 | +23.0% |
| Amounts receivable within one year | 40/41 | €70,305 | €57,912 | -€12,393 | -17.6% |
| Trade receivables | 40 | €66,758 | €51,320 | -€15,438 | -23.1% |
| Other amounts receivable | 41 | €3,548 | €6,592 | +€3,044 | +85.8% |
| Current investments | 50/53 | €25,766 | €37,766 | +€12,000 | +46.6% |
| Cash at bank and in hand | 54/58 | €35,124 | €66,780 | +€31,655 | +90.1% |
| Deferred charges and accrued income | 490/1 | €5,933 | €6,190 | +€257 | +4.3% |
| Total equity and liabilities | 10/49 | €150,700 | €188,584 | +€37,885 | +25.1% |
| Equity | 10/15 | €111,056 | €114,437 | +€3,381 | +3.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €101,935 | €102,037 | +€102 | +0.1% |
| Distributable reserves | 133 | €101,935 | €102,037 | +€102 | +0.1% |
| Profit (loss) carried forward | 14 | -€3,279 | €0 | +€3,279 | |
| Amounts payable | 17/49 | €39,644 | €74,147 | +€34,504 | +87.0% |
| Amounts payable within one year | 42/48 | €38,698 | €74,147 | +€35,449 | +91.6% |
| Trade debts | 44 | €2,704 | €2,193 | -€512 | -18.9% |
| Suppliers | 440/4 | €2,704 | €2,193 | -€512 | -18.9% |
| Taxes, remuneration and social security | 45 | €34,329 | €33,922 | -€407 | -1.2% |
| Taxes | 450/3 | €10,812 | €14,635 | +€3,822 | +35.3% |
| Remuneration and social security | 454/9 | €23,517 | €19,287 | -€4,229 | -18.0% |
| Other amounts payable | 47/48 | €1,665 | €38,033 | +€36,368 | +2,184% |
| Accrued charges and deferred income | 492/3 | €945 | €0 | -€945 | -100% |
| Non-recurring operating income | 76A | - | €16,550 | +€16,550 | |
| Remuneration, social security and pensions | 62 | €183,904 | €181,218 | -€2,686 | -1.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,201 | €4,610 | -€1,591 | -25.7% |
| Other operating charges | 640/8 | €2,000 | €1,620 | -€380 | -19.0% |
| Non-recurring operating charges | 66A | €79 | €0 | -€79 | -100% |
| Gross operating margin | 9900 | €193,230 | €245,408 | +€52,178 | +27.0% |
| Operating profit (loss) | 9901 | €1,046 | €57,960 | +€56,914 | +5,441% |
| Financial income | 75/76B | €58 | €53 | -€5 | -8.0% |
| Recurring financial income | 75 | €58 | €53 | -€5 | -8.0% |
| Financial charges | 65/66B | €325 | €2,117 | +€1,792 | +552% |
| Recurring financial charges | 65 | €325 | €2,117 | +€1,792 | +552% |
| Profit (loss) for the period before taxes | 9903 | €779 | €55,896 | +€55,117 | +7,077% |
| Income taxes | 67/77 | €4,058 | €15,850 | +€11,792 | +291% |
| Profit (loss) for the period | 9904 | -€3,279 | €40,046 | +€43,325 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,279 | €40,046 | +€43,325 |
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 30 October 2026 via checked.be.