Benoit Bolsée Software Consulting: 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.
Benoit Bolsée Software Consulting
Largest movements
- Cash +€127,100
up €127,100 (+170%), from €74,808 to €201,907
mainly Current investments (+€80,000) and Net result for the year (+€39,882)
- Current investments -€80,000
down €80,000 (-100%), from €80,000 to €0
- Reserves +€39,882
new in 2025: €39,882
- Tax, wage and social debts +€6,029
up €6,029 (+46.8%), from €12,875 to €18,903
- Taxes +€3,636
up €3,636 (+31.1%), from €11,693 to €15,329
- Gross operating margin -€3,263
down €3,263 (-5.5%), from €59,168 to €55,905
- Depreciation -€2,472
down €2,472 (-100%), from €2,472 to €0
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 | €156,628 | €201,981 | +€45,352 | +29.0% |
| Fixed assets | 21/28 | €73 | €73 | = | 0.0% |
| Financial fixed assets | 28 | €73 | €73 | = | 0.0% |
| Current assets | 29/58 | €156,555 | €201,907 | +€45,352 | +29.0% |
| Current investments | 50/53 | €80,000 | €0 | -€80,000 | -100% |
| Cash at bank and in hand | 54/58 | €74,808 | €201,907 | +€127,100 | +170% |
| Deferred charges and accrued income | 490/1 | €1,747 | €0 | -€1,747 | -100% |
| Total equity and liabilities | 10/49 | €156,628 | €201,981 | +€45,352 | +29.0% |
| Equity | 10/15 | €141,117 | €180,998 | +€39,882 | +28.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | - | €39,882 | +€39,882 | |
| Distributable reserves | 133 | - | €39,882 | +€39,882 | |
| Profit (loss) carried forward | 14 | €131,117 | €131,117 | = | 0.0% |
| Amounts payable | 17/49 | €15,511 | €20,982 | +€5,471 | +35.3% |
| Amounts payable within one year | 42/48 | €15,224 | €20,982 | +€5,758 | +37.8% |
| Current portion of amounts payable after more than one year | 42 | €220 | €0 | -€220 | -100% |
| Trade debts | 44 | €2,129 | €1,866 | -€263 | -12.3% |
| Suppliers | 440/4 | €2,129 | €1,866 | -€263 | -12.3% |
| Taxes, remuneration and social security | 45 | €12,875 | €18,903 | +€6,029 | +46.8% |
| Taxes | 450/3 | €12,875 | €18,903 | +€6,029 | +46.8% |
| Other amounts payable | 47/48 | - | €213 | +€213 | |
| Accrued charges and deferred income | 492/3 | €287 | €0 | -€287 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,472 | €0 | -€2,472 | -100% |
| Other operating charges | 640/8 | €618 | €638 | +€20 | +3.2% |
| Gross operating margin | 9900 | €59,168 | €55,905 | -€3,263 | -5.5% |
| Operating profit (loss) | 9901 | €56,078 | €55,267 | -€811 | -1.4% |
| Financial income | 75/76B | - | €359 | +€359 | |
| Recurring financial income | 75 | - | €359 | +€359 | |
| Financial charges | 65/66B | €454 | €415 | -€40 | -8.7% |
| Recurring financial charges | 65 | €454 | €415 | -€40 | -8.7% |
| Profit (loss) for the period before taxes | 9903 | €55,623 | €55,211 | -€412 | -0.7% |
| Income taxes | 67/77 | €11,693 | €15,329 | +€3,636 | +31.1% |
| Profit (loss) for the period | 9904 | €43,930 | €39,882 | -€4,049 | -9.2% |
| Profit (loss) for the period to be appropriated | 9905 | €43,930 | €39,882 | -€4,049 | -9.2% |
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 25 October 2026 via checked.be.