Business Processes and Software Optimalisations: 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 Processes and Software Optimalisations
Largest movements
- Deferred charges and accrued income +€23,438
up €23,438 (+4,057%), from €578 to €24,016
- Cash +€7,969
up €7,969 (+22.3%), from €35,717 to €43,686
mainly Net result for the year (+€26,726) and Other debts (+€26,000)
- Receivables within one year -€6,322
down €6,322 (-18.6%), from €33,968 to €27,646
of which Trade receivables: -€16,373
- Tangible fixed assets -€1,329
down €1,329 (-6.9%), from €19,402 to €18,072
of which Other tangible fixed assets: -€3,268
- Other debts +€26,000
new in 2025: €26,000
- Tax, wage and social debts -€2,486
down €2,486 (-13.9%), from €17,880 to €15,394
- Gross operating margin +€17,539
up €17,539 (+65.0%), from €26,984 to €44,523
- Other operating charges +€3,982
up €3,982 (+935%), from €426 to €4,407
- Depreciation +€2,220
up €2,220 (+92.7%), from €2,395 to €4,614
- Taxes +€952
up €952 (+13.6%), from €6,992 to €7,944
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 | €89,664 | €113,421 | +€23,756 | +26.5% |
| Fixed assets | 21/28 | €19,402 | €18,072 | -€1,329 | -6.9% |
| Tangible fixed assets | 22/27 | €19,402 | €18,072 | -€1,329 | -6.9% |
| Plant, machinery and equipment | 23 | €911 | €1,680 | +€769 | +84.4% |
| Furniture and vehicles | 24 | €668 | €1,839 | +€1,170 | +175% |
| Other tangible fixed assets | 26 | €17,822 | €14,554 | -€3,268 | -18.3% |
| Current assets | 29/58 | €70,263 | €95,348 | +€25,086 | +35.7% |
| Amounts receivable within one year | 40/41 | €33,968 | €27,646 | -€6,322 | -18.6% |
| Trade receivables | 40 | €33,968 | €17,595 | -€16,373 | -48.2% |
| Other amounts receivable | 41 | - | €10,051 | +€10,051 | |
| Cash at bank and in hand | 54/58 | €35,717 | €43,686 | +€7,969 | +22.3% |
| Deferred charges and accrued income | 490/1 | €578 | €24,016 | +€23,438 | +4,057% |
| Total equity and liabilities | 10/49 | €89,664 | €113,421 | +€23,756 | +26.5% |
| Equity | 10/15 | €70,683 | €71,409 | +€726 | +1.0% |
| Contributions | 10/11 | €3,600 | €3,600 | = | 0.0% |
| Reserves | 13 | €64,000 | €64,000 | = | 0.0% |
| Distributable reserves | 133 | €64,000 | €64,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,083 | €3,809 | +€726 | +23.6% |
| Amounts payable | 17/49 | €18,981 | €42,011 | +€23,030 | +121% |
| Amounts payable within one year | 42/48 | €18,628 | €42,011 | +€23,383 | +126% |
| Trade debts | 44 | €748 | €617 | -€131 | -17.5% |
| Suppliers | 440/4 | €748 | €617 | -€131 | -17.5% |
| Taxes, remuneration and social security | 45 | €17,880 | €15,394 | -€2,486 | -13.9% |
| Taxes | 450/3 | €17,880 | €15,394 | -€2,486 | -13.9% |
| Other amounts payable | 47/48 | - | €26,000 | +€26,000 | |
| Accrued charges and deferred income | 492/3 | €353 | - | -€353 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,395 | €4,614 | +€2,220 | +92.7% |
| Other operating charges | 640/8 | €426 | €4,407 | +€3,982 | +935% |
| Gross operating margin | 9900 | €26,984 | €44,523 | +€17,539 | +65.0% |
| Operating profit (loss) | 9901 | €24,164 | €35,501 | +€11,338 | +46.9% |
| Financial income | 75/76B | €228 | €354 | +€126 | +55.4% |
| Recurring financial income | 75 | €228 | €354 | +€126 | +55.4% |
| Financial charges | 65/66B | €804 | €1,184 | +€380 | +47.2% |
| Recurring financial charges | 65 | €804 | €1,184 | +€380 | +47.2% |
| Profit (loss) for the period before taxes | 9903 | €23,587 | €34,671 | +€11,084 | +47.0% |
| Income taxes | 67/77 | €6,992 | €7,944 | +€952 | +13.6% |
| Profit (loss) for the period | 9904 | €16,595 | €26,726 | +€10,132 | +61.1% |
| Profit (loss) for the period to be appropriated | 9905 | €16,595 | €26,726 | +€10,132 | +61.1% |
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 16 October 2026 via checked.be.