BUSINESS INSIDE 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 INSIDE SOFTWARE
Largest movements
- Receivables within one year +€26,537
up €26,537 (+21.7%), from €122,446 to €148,984
of which Trade receivables: +€25,878
- Cash +€11,112
up €11,112 (+26.8%), from €41,498 to €52,610
mainly Other debts (+€24,999) and Net result for the year (+€20,448)
- Tangible fixed assets +€7,438
up €7,438 (+64.5%), from €11,531 to €18,970
of which Furniture and vehicles: +€6,707
- Other debts +€24,999
up €24,999 (+128%), from €19,491 to €44,490
- Tax, wage and social debts +€17,278
up €17,278 (+44.7%), from €38,630 to €55,908
of which Taxes: +€26,642
- Trade debts +€9,043
up €9,043 (+64.3%), from €14,054 to €23,096
- Reserves -€5,868
down €5,868 (-5.8%), from €101,486 to €95,619
of which Distributable reserves: -€5,868
- Gross operating margin -€46,136
down €46,136 (-42.6%), from €108,293 to €62,157
- Staff costs -€25,262
down €25,262 (-52.8%), from €47,875 to €22,613
- Taxes -€6,037
down €6,037 (-36.4%), from €16,564 to €10,527
- Depreciation +€3,951
up €3,951 (+119%), from €3,312 to €7,263
- Other operating charges -€3,159
down €3,159 (-75.1%), from €4,207 to €1,048
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €179,861 | €225,313 | +€45,451 | +25.3% |
| Fixed assets | 21/28 | €13,983 | €21,422 | +€7,438 | +53.2% |
| Tangible fixed assets | 22/27 | €11,531 | €18,970 | +€7,438 | +64.5% |
| Plant, machinery and equipment | 23 | €7,056 | €7,787 | +€731 | +10.4% |
| Furniture and vehicles | 24 | €4,476 | €11,183 | +€6,707 | +150% |
| Financial fixed assets | 28 | €2,452 | €2,452 | = | 0.0% |
| Current assets | 29/58 | €165,878 | €203,891 | +€38,013 | +22.9% |
| Amounts receivable within one year | 40/41 | €122,446 | €148,984 | +€26,537 | +21.7% |
| Trade receivables | 40 | €122,225 | €148,103 | +€25,878 | +21.2% |
| Other amounts receivable | 41 | €222 | €881 | +€659 | +297% |
| Cash at bank and in hand | 54/58 | €41,498 | €52,610 | +€11,112 | +26.8% |
| Deferred charges and accrued income | 490/1 | €1,934 | €2,297 | +€364 | +18.8% |
| Total equity and liabilities | 10/49 | €179,861 | €225,313 | +€45,451 | +25.3% |
| Equity | 10/15 | €107,686 | €101,819 | -€5,868 | -5.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €101,486 | €95,619 | -€5,868 | -5.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €99,626 | €93,759 | -€5,868 | -5.9% |
| Amounts payable | 17/49 | €72,175 | €123,494 | +€51,319 | +71.1% |
| Amounts payable within one year | 42/48 | €72,175 | €123,494 | +€51,319 | +71.1% |
| Trade debts | 44 | €14,054 | €23,096 | +€9,043 | +64.3% |
| Suppliers | 440/4 | €14,054 | €23,096 | +€9,043 | +64.3% |
| Taxes, remuneration and social security | 45 | €38,630 | €55,908 | +€17,278 | +44.7% |
| Taxes | 450/3 | €25,655 | €52,298 | +€26,642 | +104% |
| Remuneration and social security | 454/9 | €12,975 | €3,610 | -€9,364 | -72.2% |
| Other amounts payable | 47/48 | €19,491 | €44,490 | +€24,999 | +128% |
| Remuneration, social security and pensions | 62 | €47,875 | €22,613 | -€25,262 | -52.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,312 | €7,263 | +€3,951 | +119% |
| Other operating charges | 640/8 | €4,207 | €1,048 | -€3,159 | -75.1% |
| Gross operating margin | 9900 | €108,293 | €62,157 | -€46,136 | -42.6% |
| Operating profit (loss) | 9901 | €52,899 | €31,233 | -€21,666 | -41.0% |
| Financial income | 75/76B | €268 | - | -€268 | |
| Recurring financial income | 75 | €268 | - | -€268 | |
| Financial charges | 65/66B | €890 | €258 | -€632 | -71.0% |
| Recurring financial charges | 65 | €890 | €258 | -€632 | -71.0% |
| Profit (loss) for the period before taxes | 9903 | €52,278 | €30,975 | -€21,303 | -40.7% |
| Income taxes | 67/77 | €16,564 | €10,527 | -€6,037 | -36.4% |
| Profit (loss) for the period | 9904 | €35,714 | €20,448 | -€15,266 | -42.7% |
| Profit (loss) for the period to be appropriated | 9905 | €35,714 | €20,448 | -€15,266 | -42.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.