AI-Software Engineering: 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.
AI-Software Engineering
Largest movements
- Current investments +€10,000
up €10,000 (+100.0%), from €10,000 to €20,000
- Cash +€6,161
up €6,161 (+45.4%), from €13,569 to €19,729
mainly Net result for the year (+€11,243) and Receivables within one year (+€1,683)
- Receivables within one year -€1,683
down €1,683 (-41.6%), from €4,043 to €2,360
of which Other amounts receivable: -€1,810
- Tangible fixed assets -€900
down €900 (-78.9%), from €1,141 to €241
- Reserves +€15,000
up €15,000 (+75.0%), from €20,000 to €35,000
- Profit (loss) carried forward -€3,757
down €3,757 (-86.4%), from €4,346 to €590
- Tax, wage and social debts +€1,352
up €1,352 (+526.0%), from €257 to €1,609
- Other debts +€564
up €564 (+49.0%), from €1,150 to €1,714
- Gross operating margin -€18,696
down €18,696 (-54.4%), from €34,379 to €15,683
- Taxes -€3,169
down €3,169 (-49.4%), from €6,410 to €3,242
- Depreciation -€1,851
down €1,851 (-67.3%), from €2,750 to €900
- Other operating charges -€370
down €370 (-41.2%), from €898 to €528
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 | €29,687 | €42,899 | +€13,212 | +44.5% |
| Fixed assets | 21/28 | €1,141 | €241 | -€900 | -78.9% |
| Tangible fixed assets | 22/27 | €1,141 | €241 | -€900 | -78.9% |
| Furniture and vehicles | 24 | €1,141 | €241 | -€900 | -78.9% |
| Current assets | 29/58 | €28,546 | €42,658 | +€14,112 | +49.4% |
| Amounts receivable within one year | 40/41 | €4,043 | €2,360 | -€1,683 | -41.6% |
| Trade receivables | 40 | €889 | €1,016 | +€127 | +14.3% |
| Other amounts receivable | 41 | €3,154 | €1,344 | -€1,810 | -57.4% |
| Current investments | 50/53 | €10,000 | €20,000 | +€10,000 | +100.0% |
| Cash at bank and in hand | 54/58 | €13,569 | €19,729 | +€6,161 | +45.4% |
| Deferred charges and accrued income | 490/1 | €934 | €569 | -€365 | -39.1% |
| Total equity and liabilities | 10/49 | €29,687 | €42,899 | +€13,212 | +44.5% |
| Equity | 10/15 | €27,346 | €38,590 | +€11,243 | +41.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €20,000 | €35,000 | +€15,000 | +75.0% |
| Distributable reserves | 133 | €20,000 | €35,000 | +€15,000 | +75.0% |
| Profit (loss) carried forward | 14 | €4,346 | €590 | -€3,757 | -86.4% |
| Amounts payable | 17/49 | €2,341 | €4,310 | +€1,969 | +84.1% |
| Amounts payable within one year | 42/48 | €2,331 | €4,310 | +€1,979 | +84.9% |
| Trade debts | 44 | €924 | €986 | +€62 | +6.7% |
| Suppliers | 440/4 | - | €986 | +€986 | |
| Bills of exchange payable | 441 | €924 | - | -€924 | |
| Taxes, remuneration and social security | 45 | €257 | €1,609 | +€1,352 | +526.0% |
| Taxes | 450/3 | €257 | €1,609 | +€1,352 | +526.0% |
| Other amounts payable | 47/48 | €1,150 | €1,714 | +€564 | +49.0% |
| Accrued charges and deferred income | 492/3 | €10 | - | -€10 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,750 | €900 | -€1,851 | -67.3% |
| Other operating charges | 640/8 | €898 | €528 | -€370 | -41.2% |
| Gross operating margin | 9900 | €34,379 | €15,683 | -€18,696 | -54.4% |
| Operating profit (loss) | 9901 | €30,731 | €14,256 | -€16,475 | -53.6% |
| Financial income | 75/76B | €108 | €285 | +€177 | +164.1% |
| Recurring financial income | 75 | €108 | €285 | +€177 | +164.1% |
| Financial charges | 65/66B | €82 | €55 | -€27 | -32.6% |
| Recurring financial charges | 65 | €82 | €55 | -€27 | -32.6% |
| Profit (loss) for the period before taxes | 9903 | €30,756 | €14,485 | -€16,271 | -52.9% |
| Income taxes | 67/77 | €6,410 | €3,242 | -€3,169 | -49.4% |
| Profit (loss) for the period | 9904 | €24,346 | €11,243 | -€13,103 | -53.8% |
| Profit (loss) for the period to be appropriated | 9905 | €24,346 | €11,243 | -€13,103 | -53.8% |
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 5 October 2026 via checked.be.