CNOPSOFT: 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.
CNOPSOFT
Largest movements
- Receivables within one year +€71,048
up €71,048, from €0 to €71,048
of which Other amounts receivable: +€69,528
- Tangible fixed assets -€27,310
down €27,310 (-15.3%), from €178,464 to €151,153
of which Furniture and vehicles: -€15,046
- Cash +€14,975
up €14,975 (+23.5%), from €63,818 to €78,794
mainly Net result for the year (+€65,301) and Depreciation (+€29,356)
- Receivables after one year -€6,000
down €6,000 (-6.8%), from €88,500 to €82,500
- Reserves +€58,330
up €58,330 (+64.5%), from €90,369 to €148,699
of which Distributable reserves: +€58,330
- Debts after one year -€15,150
down €15,150 (-16.6%), from €91,336 to €76,186
- Tax, wage and social debts +€13,439
up €13,439 (+45.0%), from €29,839 to €43,278
- Gross operating margin +€16,315
up €16,315 (+15.7%), from €103,732 to €120,047
- Taxes +€4,871
up €4,871 (+27.5%), from €17,745 to €22,616
- Financial income +€2,600
up €2,600 (+133.0%), from €1,955 to €4,556
- Depreciation +€1,444
up €1,444 (+5.2%), from €27,912 to €29,356
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
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 | €337,901 | €392,034 | +€54,133 | +16.0% |
| Fixed assets | 21/28 | €178,631 | €151,153 | -€27,478 | -15.4% |
| Tangible fixed assets | 22/27 | €178,464 | €151,153 | -€27,310 | -15.3% |
| Land and buildings | 22 | €113,378 | €102,038 | -€11,340 | -10.0% |
| Plant, machinery and equipment | 23 | €4,693 | €3,769 | -€924 | -19.7% |
| Furniture and vehicles | 24 | €60,392 | €45,346 | -€15,046 | -24.9% |
| Financial fixed assets | 28 | €167 | €0 | -€167 | -100.0% |
| Current assets | 29/58 | €159,270 | €240,881 | +€81,611 | +51.2% |
| Amounts receivable after more than one year | 29 | €88,500 | €82,500 | -€6,000 | -6.8% |
| Other amounts receivable | 291 | €88,500 | €82,500 | -€6,000 | -6.8% |
| Amounts receivable within one year | 40/41 | €0 | €71,048 | +€71,048 | |
| Trade receivables | 40 | €0 | €1,521 | +€1,521 | |
| Other amounts receivable | 41 | €0 | €69,528 | +€69,528 | |
| Cash at bank and in hand | 54/58 | €63,818 | €78,794 | +€14,975 | +23.5% |
| Deferred charges and accrued income | 490/1 | €6,952 | €8,539 | +€1,587 | +22.8% |
| Total equity and liabilities | 10/49 | €337,901 | €392,034 | +€54,133 | +16.0% |
| Equity | 10/15 | €104,593 | €162,926 | +€58,333 | +55.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €90,369 | €148,699 | +€58,330 | +64.5% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €12,475 | €12,475 | = | 0.0% |
| Distributable reserves | 133 | €76,035 | €134,365 | +€58,330 | +76.7% |
| Profit (loss) carried forward | 14 | -€4,368 | -€4,365 | +€3 | +0.1% |
| Provisions and deferred taxes | 16 | €90,000 | €90,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €90,000 | €90,000 | = | 0.0% |
| Pensions and similar obligations | 160 | €90,000 | €90,000 | = | 0.0% |
| Amounts payable | 17/49 | €143,308 | €139,108 | -€4,199 | -2.9% |
| Amounts payable after more than one year | 17 | €91,336 | €76,186 | -€15,150 | -16.6% |
| Financial debts | 170/4 | €91,336 | €76,186 | -€15,150 | -16.6% |
| Amounts payable within one year | 42/48 | €51,972 | €62,922 | +€10,950 | +21.1% |
| Current portion of amounts payable after more than one year | 42 | €14,976 | €15,150 | +€174 | +1.2% |
| Trade debts | 44 | €6,214 | €3,662 | -€2,553 | -41.1% |
| Suppliers | 440/4 | €6,214 | €3,662 | -€2,553 | -41.1% |
| Taxes, remuneration and social security | 45 | €29,839 | €43,278 | +€13,439 | +45.0% |
| Taxes | 450/3 | €29,839 | €43,278 | +€13,439 | +45.0% |
| Other amounts payable | 47/48 | €943 | €833 | -€110 | -11.7% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | - | €39,043 | +€39,043 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,912 | €29,356 | +€1,444 | +5.2% |
| Other operating charges | 640/8 | €3,487 | €2,577 | -€910 | -26.1% |
| Gross operating margin | 9900 | €103,732 | €120,047 | +€16,315 | +15.7% |
| Operating profit (loss) | 9901 | €72,333 | €88,114 | +€15,781 | +21.8% |
| Financial income | 75/76B | €1,955 | €4,556 | +€2,600 | +133.0% |
| Recurring financial income | 75 | €1,955 | €4,556 | +€2,600 | +133.0% |
| Financial charges | 65/66B | €4,562 | €4,753 | +€190 | +4.2% |
| Recurring financial charges | 65 | €4,562 | €4,753 | +€190 | +4.2% |
| Profit (loss) for the period before taxes | 9903 | €69,726 | €87,917 | +€18,191 | +26.1% |
| Income taxes | 67/77 | €17,745 | €22,616 | +€4,871 | +27.5% |
| Profit (loss) for the period | 9904 | €51,981 | €65,301 | +€13,319 | +25.6% |
| Profit (loss) for the period to be appropriated | 9905 | €51,981 | €65,301 | +€13,319 | +25.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.