Business Cloud Software International: 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.
Business Cloud Software International
Largest movements
- Cash -€77,398
down €77,398 (-63.6%), from €121,617 to €44,219
mainly Contributions, distributions and other (-€120,309) and Receivables within one year (-€10,112)
- Receivables within one year +€10,112
up €10,112 (+161%), from €6,292 to €16,404
of which Other amounts receivable: +€7,117
- Tangible fixed assets -€2,575
down €2,575 (-24.6%), from €10,484 to €7,910
of which Furniture and vehicles: -€5,453
- Profit (loss) carried forward -€42,352
down €42,352 (-47.1%), from €89,980 to €47,628
- Reserves -€30,329
no longer reported in 2025 (was €30,329)
- Trade debts +€6,359
up €6,359 (+47.8%), from €13,296 to €19,655
- Tax, wage and social debts -€3,841
down €3,841 (-30.9%), from €12,441 to €8,600
of which Taxes: -€3,941
- Gross operating margin -€56,096
down €56,096 (-44.5%), from €126,102 to €70,006
- Taxes -€13,275
down €13,275 (-50.7%), from €26,158 to €12,883
- Depreciation -€1,586
down €1,586 (-29.6%), from €5,358 to €3,772
- Financial charges +€1,324
up €1,324 (+40.3%), from €3,282 to €4,606
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 | €147,752 | €77,977 | -€69,774 | -47.2% |
| Fixed assets | 21/28 | €10,484 | €7,910 | -€2,575 | -24.6% |
| Tangible fixed assets | 22/27 | €10,484 | €7,910 | -€2,575 | -24.6% |
| Plant, machinery and equipment | 23 | - | €2,878 | +€2,878 | |
| Furniture and vehicles | 24 | €10,484 | €5,031 | -€5,453 | -52.0% |
| Current assets | 29/58 | €137,268 | €70,068 | -€67,200 | -49.0% |
| Amounts receivable within one year | 40/41 | €6,292 | €16,404 | +€10,112 | +161% |
| Trade receivables | 40 | €6,292 | €9,287 | +€2,995 | +47.6% |
| Other amounts receivable | 41 | - | €7,117 | +€7,117 | |
| Cash at bank and in hand | 54/58 | €121,617 | €44,219 | -€77,398 | -63.6% |
| Deferred charges and accrued income | 490/1 | €9,359 | €9,446 | +€87 | +0.9% |
| Total equity and liabilities | 10/49 | €147,752 | €77,977 | -€69,774 | -47.2% |
| Equity | 10/15 | €121,309 | €48,628 | -€72,681 | -59.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €30,329 | - | -€30,329 | |
| Distributable reserves | 133 | €30,329 | - | -€30,329 | |
| Profit (loss) carried forward | 14 | €89,980 | €47,628 | -€42,352 | -47.1% |
| Amounts payable | 17/49 | €26,443 | €29,349 | +€2,906 | +11.0% |
| Amounts payable within one year | 42/48 | €26,443 | €29,349 | +€2,906 | +11.0% |
| Trade debts | 44 | €13,296 | €19,655 | +€6,359 | +47.8% |
| Suppliers | 440/4 | €13,296 | €19,655 | +€6,359 | +47.8% |
| Taxes, remuneration and social security | 45 | €12,441 | €8,600 | -€3,841 | -30.9% |
| Taxes | 450/3 | €9,272 | €5,331 | -€3,941 | -42.5% |
| Remuneration and social security | 454/9 | €3,169 | €3,269 | +€100 | +3.1% |
| Other amounts payable | 47/48 | €706 | €1,094 | +€388 | +55.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,358 | €3,772 | -€1,586 | -29.6% |
| Other operating charges | 640/8 | €1,324 | €1,116 | -€208 | -15.7% |
| Gross operating margin | 9900 | €126,102 | €70,006 | -€56,096 | -44.5% |
| Operating profit (loss) | 9901 | €119,420 | €65,117 | -€54,303 | -45.5% |
| Financial charges | 65/66B | €3,282 | €4,606 | +€1,324 | +40.3% |
| Recurring financial charges | 65 | €3,282 | €4,606 | +€1,324 | +40.3% |
| Profit (loss) for the period before taxes | 9903 | €116,138 | €60,512 | -€55,627 | -47.9% |
| Income taxes | 67/77 | €26,158 | €12,883 | -€13,275 | -50.7% |
| Profit (loss) for the period | 9904 | €89,980 | €47,628 | -€42,352 | -47.1% |
| Profit (loss) for the period to be appropriated | 9905 | €89,980 | €47,628 | -€42,352 | -47.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.