BUSINESS SOFTWARE: what changed
BUSINESS SOFTWARE
Largest movements
- Cash -€28,898
down €28,898 (-83.0%), from €34,816 to €5,917
mainly Debts after one year (-€33,900) and Receivables within one year (-€24,028)
- Receivables within one year +€24,028
up €24,028 (+56.3%), from €42,693 to €66,721
of which Trade receivables: +€24,894
- Debts after one year -€33,900
no longer reported in 2025 (was €33,900)
- Trade debts +€29,108
up €29,108 (+143%), from €20,356 to €49,464
- Current portion of long-term debt -€6,103
down €6,103 (-47.7%), from €12,806 to €6,703
- Profit (loss) carried forward +€3,536
up €3,536 (+3.1%), from -€112,356 to -€108,820
- Other debts +€3,024
new in 2025: €3,024
- Staff costs -€8,654
down €8,654 (-55.3%), from €15,660 to €7,005
- Gross operating margin -€2,677
down €2,677 (-15.9%), from €16,854 to €14,178
- Taxes +€2,036
up €2,036 (+575%), from €354 to €2,390
- Other operating charges -€250
down €250 (-23.0%), from €1,085 to €835
- Financial charges +€181
up €181 (+41.5%), from €437 to €618
of which Financial charges: +€136
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €77,630 | €72,760 | -€4,870 | -6.3% |
| Fixed assets | 21/28 | €122 | €122 | = | 0.0% |
| Financial fixed assets | 28 | €122 | €122 | = | 0.0% |
| Current assets | 29/58 | €77,508 | €72,638 | -€4,870 | -6.3% |
| Amounts receivable within one year | 40/41 | €42,693 | €66,721 | +€24,028 | +56.3% |
| Trade receivables | 40 | €36,154 | €61,047 | +€24,894 | +68.9% |
| Other amounts receivable | 41 | €6,539 | €5,673 | -€866 | -13.2% |
| Cash at bank and in hand | 54/58 | €34,816 | €5,917 | -€28,898 | -83.0% |
| Total equity and liabilities | 10/49 | €77,630 | €72,760 | -€4,870 | -6.3% |
| Equity | 10/15 | €7,644 | €11,180 | +€3,536 | +46.3% |
| Contributions | 10/11 | €120,000 | €120,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€112,356 | -€108,820 | +€3,536 | +3.1% |
| Amounts payable | 17/49 | €69,986 | €61,580 | -€8,406 | -12.0% |
| Amounts payable after more than one year | 17 | €33,900 | - | -€33,900 | |
| Financial debts | 170/4 | €33,900 | - | -€33,900 | |
| Amounts payable within one year | 42/48 | €36,086 | €61,580 | +€25,494 | +70.6% |
| Current portion of amounts payable after more than one year | 42 | €12,806 | €6,703 | -€6,103 | -47.7% |
| Trade debts | 44 | €20,356 | €49,464 | +€29,108 | +143% |
| Suppliers | 440/4 | €20,356 | €49,464 | +€29,108 | +143% |
| Taxes, remuneration and social security | 45 | €2,924 | €2,390 | -€535 | -18.3% |
| Taxes | 450/3 | €354 | €2,390 | +€2,036 | +575% |
| Remuneration and social security | 454/9 | €2,571 | - | -€2,571 | |
| Other amounts payable | 47/48 | - | €3,024 | +€3,024 | |
| Remuneration, social security and pensions | 62 | €15,660 | €7,005 | -€8,654 | -55.3% |
| Other operating charges | 640/8 | €1,085 | €835 | -€250 | -23.0% |
| Gross operating margin | 9900 | €16,854 | €14,178 | -€2,677 | -15.9% |
| Operating profit (loss) | 9901 | €110 | €6,337 | +€6,228 | +5,673% |
| Financial income | 75/76B | €84 | €206 | +€122 | +145% |
| Recurring financial income | 75 | €84 | €206 | +€122 | +145% |
| Non-recurring financial income | 76B | €84 | €206 | +€122 | +145% |
| Financial charges | 65/66B | €437 | €618 | +€181 | +41.5% |
| Recurring financial charges | 65 | €386 | €522 | +€136 | +35.2% |
| Non-recurring financial charges | 66B | €51 | €96 | +€45 | +89.3% |
| Profit (loss) for the period before taxes | 9903 | -€243 | €5,925 | +€6,168 | |
| Income taxes | 67/77 | €354 | €2,390 | +€2,036 | +575% |
| Profit (loss) for the period | 9904 | -€597 | €3,536 | +€4,132 | |
| Profit (loss) for the period to be appropriated | 9905 | -€597 | €3,536 | +€4,132 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 1 July 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.