BESPOKE SOFTWARE: 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.
BESPOKE SOFTWARE
Largest movements
- Current investments +€17,929
up €17,929 (+4.2%), from €426,123 to €444,052
- Cash +€7,291
up €7,291 (+7.8%), from €93,439 to €100,730
mainly Net result for the year (+€37,274) and Trade debts (+€74)
- Reserves +€37,274
up €37,274 (+7.5%), from €494,366 to €531,640
- Tax, wage and social debts -€8,645
down €8,645 (-53.4%), from €16,181 to €7,536
- Gross operating margin -€38,118
down €38,118 (-55.7%), from €68,488 to €30,370
- Financial income +€10,962
up €10,962 (+73.5%), from €14,918 to €25,880
- Taxes -€8,948
down €8,948 (-33.7%), from €26,534 to €17,586
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 | €524,165 | €552,868 | +€28,703 | +5.5% |
| Fixed assets | 21/28 | €600 | €600 | = | 0.0% |
| Tangible fixed assets | 22/27 | €600 | €600 | = | 0.0% |
| Furniture and vehicles | 24 | €600 | €600 | = | 0.0% |
| Current assets | 29/58 | €523,565 | €552,268 | +€28,703 | +5.5% |
| Amounts receivable within one year | 40/41 | €4,004 | €7,486 | +€3,483 | +87.0% |
| Trade receivables | 40 | €4,004 | €7,486 | +€3,483 | +87.0% |
| Other amounts receivable | 41 | €0 | - | = | |
| Current investments | 50/53 | €426,123 | €444,052 | +€17,929 | +4.2% |
| Cash at bank and in hand | 54/58 | €93,439 | €100,730 | +€7,291 | +7.8% |
| Total equity and liabilities | 10/49 | €524,165 | €552,868 | +€28,703 | +5.5% |
| Equity | 10/15 | €506,766 | €544,040 | +€37,274 | +7.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €494,366 | €531,640 | +€37,274 | +7.5% |
| Distributable reserves | 133 | €494,366 | €531,640 | +€37,274 | +7.5% |
| Amounts payable | 17/49 | €17,399 | €8,828 | -€8,571 | -49.3% |
| Amounts payable within one year | 42/48 | €17,399 | €8,828 | -€8,571 | -49.3% |
| Trade debts | 44 | €870 | €944 | +€74 | +8.5% |
| Suppliers | 440/4 | €870 | €944 | +€74 | +8.5% |
| Taxes, remuneration and social security | 45 | €16,181 | €7,536 | -€8,645 | -53.4% |
| Taxes | 450/3 | €16,181 | €7,536 | -€8,645 | -53.4% |
| Other amounts payable | 47/48 | €349 | €349 | = | 0.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €68,488 | €30,370 | -€38,118 | -55.7% |
| Operating profit (loss) | 9901 | €68,100 | €29,971 | -€38,130 | -56.0% |
| Financial income | 75/76B | €14,918 | €25,880 | +€10,962 | +73.5% |
| Recurring financial income | 75 | €14,918 | €25,880 | +€10,962 | +73.5% |
| Financial charges | 65/66B | €475 | €991 | +€516 | +108.7% |
| Recurring financial charges | 65 | €475 | €991 | +€516 | +108.7% |
| Profit (loss) for the period before taxes | 9903 | €82,544 | €54,860 | -€27,684 | -33.5% |
| Income taxes | 67/77 | €26,534 | €17,586 | -€8,948 | -33.7% |
| Profit (loss) for the period | 9904 | €56,010 | €37,274 | -€18,736 | -33.5% |
| Profit (loss) for the period to be appropriated | 9905 | €56,010 | €37,274 | -€18,736 | -33.5% |
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 30 September 2026 via checked.be.