BO-SOFT CY: 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.
BO-SOFT CY
Largest movements
- Receivables within one year +€5,467
up €5,467 (+641%), from €853 to €6,320
of which Trade receivables: +€5,184
- Stocks and contracts -€1,795
down €1,795 (-54.1%), from €3,318 to €1,523
- Tangible fixed assets -€862
down €862 (-26.6%), from €3,236 to €2,374
- Cash +€502
up €502 (+1.5%), from €34,156 to €34,658
mainly Net result for the year (+€6,785) and Stocks and contracts (+€1,795)
- Reserves +€5,785
up €5,785 (+32.8%), from €17,655 to €23,440
- Other debts -€1,400
down €1,400 (-66.7%), from €2,100 to €700
- Trade debts -€1,215
down €1,215 (-52.6%), from €2,308 to €1,093
- Gross operating margin -€459
down €459 (-4.0%), from €11,457 to €10,998
- Taxes -€336
down €336 (-10.0%), from €3,368 to €3,032
- Depreciation +€234
up €234 (+37.3%), from €628 to €862
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 | €41,563 | €44,875 | +€3,312 | +8.0% |
| Fixed assets | 21/28 | €3,236 | €2,374 | -€862 | -26.6% |
| Tangible fixed assets | 22/27 | €3,236 | €2,374 | -€862 | -26.6% |
| Plant, machinery and equipment | 23 | €3,236 | €2,374 | -€862 | -26.6% |
| Current assets | 29/58 | €38,327 | €42,501 | +€4,174 | +10.9% |
| Stocks and contracts in progress | 3 | €3,318 | €1,523 | -€1,795 | -54.1% |
| Stocks | 30/36 | €3,318 | €1,523 | -€1,795 | -54.1% |
| Amounts receivable within one year | 40/41 | €853 | €6,320 | +€5,467 | +641% |
| Trade receivables | 40 | - | €5,184 | +€5,184 | |
| Other amounts receivable | 41 | €853 | €1,136 | +€283 | +33.2% |
| Cash at bank and in hand | 54/58 | €34,156 | €34,658 | +€502 | +1.5% |
| Total equity and liabilities | 10/49 | €41,563 | €44,875 | +€3,312 | +8.0% |
| Equity | 10/15 | €36,255 | €42,040 | +€5,785 | +16.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €17,655 | €23,440 | +€5,785 | +32.8% |
| Distributable reserves | 133 | €17,655 | €23,440 | +€5,785 | +32.8% |
| Amounts payable | 17/49 | €5,308 | €2,835 | -€2,473 | -46.6% |
| Amounts payable within one year | 42/48 | €5,308 | €2,835 | -€2,473 | -46.6% |
| Trade debts | 44 | €2,308 | €1,093 | -€1,215 | -52.6% |
| Suppliers | 440/4 | €2,308 | €1,093 | -€1,215 | -52.6% |
| Taxes, remuneration and social security | 45 | €900 | €1,042 | +€142 | +15.8% |
| Taxes | 450/3 | €900 | €1,042 | +€142 | +15.8% |
| Other amounts payable | 47/48 | €2,100 | €700 | -€1,400 | -66.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €628 | €862 | +€234 | +37.3% |
| Other operating charges | 640/8 | €276 | €279 | +€3 | +1.1% |
| Gross operating margin | 9900 | €11,457 | €10,998 | -€459 | -4.0% |
| Operating profit (loss) | 9901 | €10,553 | €9,857 | -€696 | -6.6% |
| Financial charges | 65/66B | €39 | €40 | +€1 | +2.6% |
| Recurring financial charges | 65 | €39 | €40 | +€1 | +2.6% |
| Profit (loss) for the period before taxes | 9903 | €10,514 | €9,817 | -€697 | -6.6% |
| Income taxes | 67/77 | €3,368 | €3,032 | -€336 | -10.0% |
| Profit (loss) for the period | 9904 | €7,146 | €6,785 | -€361 | -5.1% |
| Profit (loss) for the period to be appropriated | 9905 | €7,146 | €6,785 | -€361 | -5.1% |
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 16 October 2026 via checked.be.