Biro 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.
Biro Software
Largest movements
- Current investments +€70,000
new in 2025: €70,000
- Cash +€16,628
up €16,628 (+82.1%), from €20,257 to €36,885
mainly Net result for the year (+€75,793) and Depreciation (+€12,705)
- Receivables within one year -€9,595
down €9,595 (-91.4%), from €10,499 to €904
- Tangible fixed assets -€5,339
down €5,339 (-10.8%), from €49,427 to €44,088
- Reserves +€75,793
up €75,793 (+165.1%), from €45,910 to €121,703
- Short-term financial debts -€2,746
down €2,746 (-100.0%), from €2,746 to €0
- Other debts -€1,606
down €1,606 (-4.6%), from €34,788 to €33,182
- Gross operating margin +€48,098
up €48,098 (+76.3%), from €63,018 to €111,116
- Depreciation +€11,217
up €11,217 (+753.8%), from €1,488 to €12,705
- Taxes +€6,890
up €6,890 (+54.3%), from €12,683 to €19,573
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 | €85,102 | €156,882 | +€71,780 | +84.3% |
| Fixed assets | 21/28 | €51,827 | €46,488 | -€5,339 | -10.3% |
| Tangible fixed assets | 22/27 | €49,427 | €44,088 | -€5,339 | -10.8% |
| Furniture and vehicles | 24 | €49,427 | €44,088 | -€5,339 | -10.8% |
| Financial fixed assets | 28 | €2,400 | €2,400 | = | 0.0% |
| Current assets | 29/58 | €33,275 | €110,395 | +€77,119 | +231.8% |
| Amounts receivable within one year | 40/41 | €10,499 | €904 | -€9,595 | -91.4% |
| Other amounts receivable | 41 | €10,499 | €904 | -€9,595 | -91.4% |
| Current investments | 50/53 | - | €70,000 | +€70,000 | |
| Cash at bank and in hand | 54/58 | €20,257 | €36,885 | +€16,628 | +82.1% |
| Deferred charges and accrued income | 490/1 | €2,520 | €2,606 | +€86 | +3.4% |
| Total equity and liabilities | 10/49 | €85,102 | €156,882 | +€71,780 | +84.3% |
| Equity | 10/15 | €46,910 | €122,703 | +€75,793 | +161.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €45,910 | €121,703 | +€75,793 | +165.1% |
| Distributable reserves | 133 | €45,910 | €121,703 | +€75,793 | +165.1% |
| Amounts payable | 17/49 | €38,192 | €34,179 | -€4,013 | -10.5% |
| Amounts payable within one year | 42/48 | €38,192 | €34,179 | -€4,013 | -10.5% |
| Financial debts | 43 | €2,746 | €0 | -€2,746 | -100.0% |
| Credit institutions | 430/8 | €2,746 | €0 | -€2,746 | -100.0% |
| Trade debts | 44 | €658 | €438 | -€219 | -33.3% |
| Suppliers | 440/4 | €658 | €438 | -€219 | -33.3% |
| Taxes, remuneration and social security | 45 | - | €559 | +€559 | |
| Taxes | 450/3 | - | €559 | +€559 | |
| Other amounts payable | 47/48 | €34,788 | €33,182 | -€1,606 | -4.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,488 | €12,705 | +€11,217 | +753.8% |
| Other operating charges | 640/8 | €1,681 | €1,254 | -€427 | -25.4% |
| Gross operating margin | 9900 | €63,018 | €111,116 | +€48,098 | +76.3% |
| Operating profit (loss) | 9901 | €59,849 | €97,158 | +€37,309 | +62.3% |
| Financial income | 75/76B | €2 | €371 | +€369 | +23662.2% |
| Recurring financial income | 75 | €2 | €371 | +€369 | +23662.2% |
| Financial charges | 65/66B | €1,258 | €2,162 | +€905 | +72.0% |
| Recurring financial charges | 65 | €1,258 | €2,162 | +€905 | +72.0% |
| Profit (loss) for the period before taxes | 9903 | €58,593 | €95,366 | +€36,773 | +62.8% |
| Income taxes | 67/77 | €12,683 | €19,573 | +€6,890 | +54.3% |
| Profit (loss) for the period | 9904 | €45,910 | €75,793 | +€29,883 | +65.1% |
| Profit (loss) for the period to be appropriated | 9905 | €45,910 | €75,793 | +€29,883 | +65.1% |
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.