BESIDE SOFT: 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.
BESIDE SOFT
Largest movements
- Cash -€131,298
down €131,298 (-88.4%), from €148,497 to €17,200
mainly Investment in fixed assets (net) (-€118,253) and Other debts (-€28,498)
- Financial fixed assets +€115,000
new in 2025: €115,000
- Receivables within one year +€5,613
up €5,613 (+29.8%), from €18,832 to €24,444
of which Trade receivables: +€8,729
- Tangible fixed assets -€2,859
down €2,859 (-41.2%), from €6,934 to €4,074
- Other debts -€28,498
down €28,498 (-57.6%), from €49,504 to €21,006
- Reserves +€13,383
up €13,383 (+22.7%), from €59,048 to €72,431
of which Distributable reserves: +€13,383
- Gross operating margin -€3,981
down €3,981 (-11.8%), from €33,805 to €29,825
- Taxes +€2,263
up €2,263 (+34.6%), from €6,543 to €8,806
- Depreciation -€1,390
down €1,390 (-18.1%), from €7,662 to €6,271
- Other operating charges +€364
up €364 (+40.5%), from €898 to €1,262
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 | €177,360 | €163,089 | -€14,271 | -8.0% |
| Formation expenses | 20 | €610 | €451 | -€159 | -26.1% |
| Fixed assets | 21/28 | €6,934 | €119,074 | +€112,141 | +1617.4% |
| Tangible fixed assets | 22/27 | €6,934 | €4,074 | -€2,859 | -41.2% |
| Furniture and vehicles | 24 | €6,934 | €4,074 | -€2,859 | -41.2% |
| Financial fixed assets | 28 | - | €115,000 | +€115,000 | |
| Current assets | 29/58 | €169,817 | €43,564 | -€126,252 | -74.3% |
| Amounts receivable within one year | 40/41 | €18,832 | €24,444 | +€5,613 | +29.8% |
| Trade receivables | 40 | €12,603 | €21,332 | +€8,729 | +69.3% |
| Other amounts receivable | 41 | €6,229 | €3,112 | -€3,117 | -50.0% |
| Cash at bank and in hand | 54/58 | €148,497 | €17,200 | -€131,298 | -88.4% |
| Deferred charges and accrued income | 490/1 | €2,488 | €1,921 | -€567 | -22.8% |
| Total equity and liabilities | 10/49 | €177,360 | €163,089 | -€14,271 | -8.0% |
| Equity | 10/15 | €120,961 | €134,344 | +€13,383 | +11.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €59,048 | €72,431 | +€13,383 | +22.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €57,188 | €70,571 | +€13,383 | +23.4% |
| Profit (loss) carried forward | 14 | €43,312 | €43,312 | = | 0.0% |
| Amounts payable | 17/49 | €56,400 | €28,745 | -€27,654 | -49.0% |
| Amounts payable within one year | 42/48 | €56,353 | €28,739 | -€27,613 | -49.0% |
| Trade debts | 44 | €1,033 | €867 | -€166 | -16.0% |
| Suppliers | 440/4 | €1,033 | €867 | -€166 | -16.0% |
| Taxes, remuneration and social security | 45 | €5,816 | €6,866 | +€1,050 | +18.1% |
| Taxes | 450/3 | €5,816 | €6,866 | +€1,050 | +18.1% |
| Other amounts payable | 47/48 | €49,504 | €21,006 | -€28,498 | -57.6% |
| Accrued charges and deferred income | 492/3 | €47 | €6 | -€41 | -86.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,662 | €6,271 | -€1,390 | -18.1% |
| Other operating charges | 640/8 | €898 | €1,262 | +€364 | +40.5% |
| Gross operating margin | 9900 | €33,805 | €29,825 | -€3,981 | -11.8% |
| Operating profit (loss) | 9901 | €25,245 | €22,291 | -€2,954 | -11.7% |
| Financial income | 75/76B | €443 | €317 | -€126 | -28.5% |
| Recurring financial income | 75 | €443 | €317 | -€126 | -28.5% |
| Financial charges | 65/66B | €408 | €419 | +€10 | +2.5% |
| Recurring financial charges | 65 | €408 | €419 | +€10 | +2.5% |
| Profit (loss) for the period before taxes | 9903 | €25,280 | €22,189 | -€3,091 | -12.2% |
| Income taxes | 67/77 | €6,543 | €8,806 | +€2,263 | +34.6% |
| Profit (loss) for the period | 9904 | €18,737 | €13,383 | -€5,354 | -28.6% |
| Profit (loss) for the period to be appropriated | 9905 | €18,737 | €13,383 | -€5,354 | -28.6% |
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.