BUSINESS SOFTWARE SOLUTIONS: 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 SOFTWARE SOLUTIONS
Largest movements
- Receivables within one year -€74,368
down €74,368 (-35.3%), from €210,546 to €136,177
of which Trade receivables: -€81,700
- Cash +€32,845
up €32,845 (+37.6%), from €87,262 to €120,107
mainly Receivables within one year (+€74,368) and Net result for the year (+€67,362)
- Trade debts -€39,726
down €39,726 (-87.7%), from €45,277 to €5,551
- Reserves -€14,138
down €14,138 (-5.8%), from €245,176 to €231,038
of which Distributable reserves: -€14,138
- Tax, wage and social debts +€13,838
up €13,838 (+305%), from €4,534 to €18,371
- Gross operating margin +€55,420
up €55,420 (+125%), from €44,195 to €99,616
- Taxes +€16,283
up €16,283 (+133%), from €12,213 to €28,496
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 | €301,215 | €261,188 | -€40,027 | -13.3% |
| Fixed assets | 21/28 | €621 | €2,389 | +€1,768 | +285% |
| Tangible fixed assets | 22/27 | €544 | €2,312 | +€1,768 | +325% |
| Furniture and vehicles | 24 | €544 | €2,312 | +€1,768 | +325% |
| Financial fixed assets | 28 | €77 | €77 | = | 0.0% |
| Current assets | 29/58 | €300,594 | €258,799 | -€41,795 | -13.9% |
| Amounts receivable within one year | 40/41 | €210,546 | €136,177 | -€74,368 | -35.3% |
| Trade receivables | 40 | €157,694 | €75,994 | -€81,700 | -51.8% |
| Other amounts receivable | 41 | €52,852 | €60,183 | +€7,331 | +13.9% |
| Cash at bank and in hand | 54/58 | €87,262 | €120,107 | +€32,845 | +37.6% |
| Deferred charges and accrued income | 490/1 | €2,786 | €2,515 | -€271 | -9.7% |
| Total equity and liabilities | 10/49 | €301,215 | €261,188 | -€40,027 | -13.3% |
| Equity | 10/15 | €251,404 | €237,266 | -€14,138 | -5.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €245,176 | €231,038 | -€14,138 | -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 | €243,316 | €229,178 | -€14,138 | -5.8% |
| Profit (loss) carried forward | 14 | €28 | €28 | = | 0.0% |
| Amounts payable | 17/49 | €49,811 | €23,922 | -€25,889 | -52.0% |
| Amounts payable within one year | 42/48 | €49,811 | €23,922 | -€25,889 | -52.0% |
| Trade debts | 44 | €45,277 | €5,551 | -€39,726 | -87.7% |
| Suppliers | 440/4 | €45,277 | €5,551 | -€39,726 | -87.7% |
| Taxes, remuneration and social security | 45 | €4,534 | €18,371 | +€13,838 | +305% |
| Taxes | 450/3 | €4,534 | €18,371 | +€13,838 | +305% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €423 | €467 | +€44 | +10.4% |
| Other operating charges | 640/8 | €3,044 | €2,967 | -€77 | -2.5% |
| Gross operating margin | 9900 | €44,195 | €99,616 | +€55,420 | +125% |
| Operating profit (loss) | 9901 | €40,728 | €96,181 | +€55,453 | +136% |
| Financial income | 75/76B | €322 | €374 | +€51 | +15.9% |
| Recurring financial income | 75 | €322 | €374 | +€51 | +15.9% |
| Financial charges | 65/66B | €455 | €697 | +€242 | +53.2% |
| Recurring financial charges | 65 | €455 | €697 | +€242 | +53.2% |
| Profit (loss) for the period before taxes | 9903 | €40,595 | €95,858 | +€55,262 | +136% |
| Income taxes | 67/77 | €12,213 | €28,496 | +€16,283 | +133% |
| Profit (loss) for the period | 9904 | €28,383 | €67,362 | +€38,979 | +137% |
| Profit (loss) for the period to be appropriated | 9905 | €28,383 | €67,362 | +€38,979 | +137% |
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 19 October 2026 via checked.be.