CodaSoft: 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.
CodaSoft
Largest movements
- Tangible fixed assets -€10,735
down €10,735 (-33.6%), from €31,953 to €21,218
- Receivables within one year +€6,028
up €6,028 (+38.4%), from €15,713 to €21,742
of which Trade receivables: +€3,221
- Debts after one year -€11,129
down €11,129 (-56.1%), from €19,852 to €8,722
- Other debts +€5,500
up €5,500 (+19.0%), from €29,000 to €34,500
- Depreciation +€8,626
up €8,626 (+245.8%), from €3,509 to €12,135
- Other operating charges -€2,036
down €2,036 (-81.1%), from €2,512 to €475
- Financial charges +€848
up €848 (+139.2%), from €609 to €1,457
- Taxes -€817
down €817 (-7.4%), from €11,080 to €10,263
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 | €91,699 | €86,621 | -€5,079 | -5.5% |
| Fixed assets | 21/28 | €32,008 | €21,273 | -€10,735 | -33.5% |
| Tangible fixed assets | 22/27 | €31,953 | €21,218 | -€10,735 | -33.6% |
| Furniture and vehicles | 24 | €31,953 | €21,218 | -€10,735 | -33.6% |
| Financial fixed assets | 28 | €56 | €56 | = | 0.0% |
| Current assets | 29/58 | €59,691 | €65,348 | +€5,656 | +9.5% |
| Amounts receivable within one year | 40/41 | €15,713 | €21,742 | +€6,028 | +38.4% |
| Trade receivables | 40 | €15,713 | €18,934 | +€3,221 | +20.5% |
| Other amounts receivable | 41 | - | €2,808 | +€2,808 | |
| Cash at bank and in hand | 54/58 | €43,216 | €42,836 | -€379 | -0.9% |
| Deferred charges and accrued income | 490/1 | €762 | €769 | +€8 | +1.0% |
| Total equity and liabilities | 10/49 | €91,699 | €86,621 | -€5,079 | -5.5% |
| Equity | 10/15 | €15,759 | €16,398 | +€639 | +4.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,759 | €13,398 | +€639 | +5.0% |
| Amounts payable | 17/49 | €75,940 | €70,223 | -€5,717 | -7.5% |
| Amounts payable after more than one year | 17 | €19,852 | €8,722 | -€11,129 | -56.1% |
| Financial debts | 170/4 | €19,852 | €8,722 | -€11,129 | -56.1% |
| Amounts payable within one year | 42/48 | €56,089 | €61,501 | +€5,412 | +9.6% |
| Current portion of amounts payable after more than one year | 42 | €10,584 | €11,129 | +€546 | +5.2% |
| Trade debts | 44 | €51 | €18 | -€33 | -64.4% |
| Suppliers | 440/4 | €51 | €18 | -€33 | -64.4% |
| Taxes, remuneration and social security | 45 | €16,454 | €15,853 | -€601 | -3.7% |
| Taxes | 450/3 | €16,453 | €15,853 | -€599 | -3.6% |
| Remuneration and social security | 454/9 | €2 | - | -€2 | |
| Other amounts payable | 47/48 | €29,000 | €34,500 | +€5,500 | +19.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,509 | €12,135 | +€8,626 | +245.8% |
| Other operating charges | 640/8 | €2,512 | €475 | -€2,036 | -81.1% |
| Gross operating margin | 9900 | €59,469 | €59,466 | -€3 | 0.0% |
| Operating profit (loss) | 9901 | €53,448 | €46,856 | -€6,592 | -12.3% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €609 | €1,457 | +€848 | +139.2% |
| Recurring financial charges | 65 | €609 | €1,457 | +€848 | +139.2% |
| Profit (loss) for the period before taxes | 9903 | €52,839 | €45,402 | -€7,437 | -14.1% |
| Income taxes | 67/77 | €11,080 | €10,263 | -€817 | -7.4% |
| Profit (loss) for the period | 9904 | €41,759 | €35,139 | -€6,620 | -15.9% |
| Profit (loss) for the period to be appropriated | 9905 | €41,759 | €35,139 | -€6,620 | -15.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.