BUSINESS COMPUTER SOFTWARE: 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 COMPUTER SOFTWARE
Largest movements
- Cash -€3,997
down €3,997 (-76.7%), from €5,208 to €1,211
mainly Receivables within one year (-€3,144) and Other debts (-€1,287)
- Receivables within one year +€3,144
up €3,144 (+498.6%), from €631 to €3,774
of which Trade receivables: +€2,641
- Other debts -€1,287
down €1,287 (-2.6%), from €50,162 to €48,876
- Profit (loss) carried forward +€637
up €637 (+0.7%), from -€89,629 to -€88,991
- Trade debts -€248
down €248 (-32.7%), from €760 to €511
- Tax, wage and social debts +€78
up €78 (+14.6%), from €533 to €612
- Gross operating margin -€918
down €918 (-53.7%), from €1,710 to €792
- Other operating charges -€44
down €44 (-27.2%), from €162 to €118
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 | €6,039 | €5,219 | -€820 | -13.6% |
| Current assets | 29/58 | €6,039 | €5,219 | -€820 | -13.6% |
| Amounts receivable within one year | 40/41 | €631 | €3,774 | +€3,144 | +498.6% |
| Trade receivables | 40 | €133 | €2,774 | +€2,641 | +1993.2% |
| Other amounts receivable | 41 | €498 | €1,001 | +€503 | +101.0% |
| Cash at bank and in hand | 54/58 | €5,208 | €1,211 | -€3,997 | -76.7% |
| Deferred charges and accrued income | 490/1 | €200 | €234 | +€34 | +16.8% |
| Total equity and liabilities | 10/49 | €6,039 | €5,219 | -€820 | -13.6% |
| Equity | 10/15 | -€45,416 | -€44,779 | +€637 | +1.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Contributions outside capital | 11 | - | €18,592 | +€18,592 | |
| Other | 1109/19 | - | €18,592 | +€18,592 | |
| Reserves | 13 | €25,620 | €25,620 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €23,761 | €23,761 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€89,629 | -€88,991 | +€637 | +0.7% |
| Amounts payable | 17/49 | €51,456 | €49,999 | -€1,457 | -2.8% |
| Amounts payable within one year | 42/48 | €51,456 | €49,999 | -€1,457 | -2.8% |
| Trade debts | 44 | €760 | €511 | -€248 | -32.7% |
| Suppliers | 440/4 | €760 | €511 | -€248 | -32.7% |
| Taxes, remuneration and social security | 45 | €533 | €612 | +€78 | +14.6% |
| Taxes | 450/3 | €533 | €612 | +€78 | +14.6% |
| Other amounts payable | 47/48 | €50,162 | €48,876 | -€1,287 | -2.6% |
| Other operating charges | 640/8 | €162 | €118 | -€44 | -27.2% |
| Gross operating margin | 9900 | €1,710 | €792 | -€918 | -53.7% |
| Operating profit (loss) | 9901 | €1,548 | €674 | -€874 | -56.5% |
| Financial income | 75/76B | - | €6 | +€6 | |
| Recurring financial income | 75 | - | €6 | +€6 | |
| Financial charges | 65/66B | €45 | €41 | -€4 | -8.8% |
| Recurring financial charges | 65 | €45 | €41 | -€4 | -8.8% |
| Profit (loss) for the period before taxes | 9903 | €1,503 | €639 | -€864 | -57.5% |
| Income taxes | 67/77 | - | €2 | +€2 | |
| Profit (loss) for the period | 9904 | €1,503 | €637 | -€866 | -57.6% |
| Profit (loss) for the period to be appropriated | 9905 | €1,503 | €637 | -€866 | -57.6% |
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 11 October 2026 via checked.be.