CAFCA SOFTWARE: what changed
Two fiscal 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.
CAFCA SOFTWARE
Largest movements
- Receivables after one year +€200,000
new in 2025: €200,000
- Receivables within one year +€66,172
up €66,172 (+28.3%), from €233,611 to €299,783
of which Other amounts receivable: +€41,273
- Tangible fixed assets -€60,408
down €60,408 (-52.0%), from €116,210 to €55,802
of which Furniture and vehicles: -€35,870
- Cash -€51,818
down €51,818 (-23.5%), from €220,042 to €168,224
- Intangible fixed assets -€37,108
down €37,108 (-31.5%), from €117,992 to €80,883
- Accrued charges and deferred income +€449,356
up €449,356 (+82233.3%), from €546 to €449,902
- Profit (loss) carried forward -€241,843
new in 2025: -€241,843
- Reserves -€198,971
down €198,971 (-47.7%), from €416,886 to €217,915
of which Distributable reserves: -€198,971
- Other debts +€98,971
up €98,971 (+99.0%), from €100,000 to €198,971
- Tax, wage and social debts +€41,900
up €41,900 (+83.4%), from €50,209 to €92,109
of which Taxes: +€21,255
- Staff costs +€242,339
up €242,339 (+69.4%), from €349,063 to €591,402
- Gross operating margin -€154,852
down €154,852 (-25.3%), from €613,225 to €458,373
- Taxes -€53,403
down €53,403 (-98.2%), from €54,406 to €1,002
- Depreciation +€35,308
up €35,308 (+57.6%), from €61,323 to €96,631
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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €749,060 | €850,053 | +€100,993 | +13.5% |
| Fixed assets | 21/28 | €234,202 | €136,686 | -€97,516 | -41.6% |
| Intangible fixed assets | 21 | €117,992 | €80,883 | -€37,108 | -31.5% |
| Tangible fixed assets | 22/27 | €116,210 | €55,802 | -€60,408 | -52.0% |
| Plant, machinery and equipment | 23 | €20,550 | €9,249 | -€11,301 | -55.0% |
| Furniture and vehicles | 24 | €63,801 | €27,932 | -€35,870 | -56.2% |
| Other tangible fixed assets | 26 | €31,859 | €17,622 | -€14,237 | -44.7% |
| Assets under construction and advance payments | 27 | - | €1,000 | +€1,000 | |
| Current assets | 29/58 | €514,859 | €713,367 | +€198,509 | +38.6% |
| Amounts receivable after more than one year | 29 | - | €200,000 | +€200,000 | |
| Other amounts receivable | 291 | - | €200,000 | +€200,000 | |
| Stocks and contracts in progress | 3 | €24,612 | €13,527 | -€11,085 | -45.0% |
| Stocks | 30/36 | €24,612 | €13,527 | -€11,085 | -45.0% |
| Amounts receivable within one year | 40/41 | €233,611 | €299,783 | +€66,172 | +28.3% |
| Trade receivables | 40 | €209,240 | €234,139 | +€24,899 | +11.9% |
| Other amounts receivable | 41 | €24,371 | €65,644 | +€41,273 | +169.4% |
| Cash at bank and in hand | 54/58 | €220,042 | €168,224 | -€51,818 | -23.5% |
| Deferred charges and accrued income | 490/1 | €36,594 | €31,833 | -€4,760 | -13.0% |
| Total equity and liabilities | 10/49 | €749,060 | €850,053 | +€100,993 | +13.5% |
| Equity | 10/15 | €504,386 | €63,572 | -€440,814 | -87.4% |
| Contributions | 10/11 | €87,500 | €87,500 | = | 0.0% |
| Capital | 10 | €87,500 | €87,500 | = | 0.0% |
| Issued capital | 100 | €87,500 | €87,500 | = | 0.0% |
| Reserves | 13 | €416,886 | €217,915 | -€198,971 | -47.7% |
| Non-distributable reserves | 130/1 | €8,750 | €8,750 | = | 0.0% |
| Legal reserve | 130 | €8,750 | €8,750 | = | 0.0% |
| Distributable reserves | 133 | €408,136 | €209,165 | -€198,971 | -48.8% |
| Profit (loss) carried forward | 14 | - | -€241,843 | -€241,843 | |
| Amounts payable | 17/49 | €244,675 | €786,481 | +€541,806 | +221.4% |
| Amounts payable after more than one year | 17 | €701 | - | -€701 | |
| Financial debts | 170/4 | €701 | - | -€701 | |
| Amounts payable within one year | 42/48 | €243,428 | €336,579 | +€93,151 | +38.3% |
| Current portion of amounts payable after more than one year | 42 | €8,363 | - | -€8,363 | |
| Financial debts | 43 | €4,722 | €682 | -€4,040 | -85.6% |
| Credit institutions | 430/8 | €4,722 | €682 | -€4,040 | -85.6% |
| Trade debts | 44 | €80,133 | €44,817 | -€35,317 | -44.1% |
| Suppliers | 440/4 | €80,133 | €44,817 | -€35,317 | -44.1% |
| Taxes, remuneration and social security | 45 | €50,209 | €92,109 | +€41,900 | +83.4% |
| Taxes | 450/3 | €5,045 | €26,300 | +€21,255 | +421.3% |
| Remuneration and social security | 454/9 | €45,165 | €65,810 | +€20,645 | +45.7% |
| Other amounts payable | 47/48 | €100,000 | €198,971 | +€98,971 | +99.0% |
| Accrued charges and deferred income | 492/3 | €546 | €449,902 | +€449,356 | +82233.3% |
| Non-recurring operating income | 76A | €4,023 | €1,901 | -€2,122 | -52.8% |
| Remuneration, social security and pensions | 62 | €349,063 | €591,402 | +€242,339 | +69.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €61,323 | €96,631 | +€35,308 | +57.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €4,330 | €4,285 | -€45 | -1.0% |
| Other operating charges | 640/8 | €1,082 | €3,368 | +€2,286 | +211.2% |
| Non-recurring operating charges | 66A | - | €3,222 | +€3,222 | |
| Gross operating margin | 9900 | €613,225 | €458,373 | -€154,852 | -25.3% |
| Operating profit (loss) | 9901 | €197,426 | -€240,536 | -€437,961 | |
| Financial income | 75/76B | €3,508 | €3,532 | +€24 | +0.7% |
| Recurring financial income | 75 | €3,508 | €3,532 | +€24 | +0.7% |
| Financial charges | 65/66B | €1,293 | €3,837 | +€2,544 | +196.6% |
| Recurring financial charges | 65 | €1,293 | €3,837 | +€2,544 | +196.6% |
| Profit (loss) for the period before taxes | 9903 | €199,640 | -€240,841 | -€440,481 | |
| Income taxes | 67/77 | €54,406 | €1,002 | -€53,403 | -98.2% |
| Profit (loss) for the period | 9904 | €145,234 | -€241,843 | -€387,077 | |
| Profit (loss) for the period to be appropriated | 9905 | €145,234 | -€241,843 | -€387,077 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.