COMPUTER SOFTWARE CONSULTANCY: 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.
COMPUTER SOFTWARE CONSULTANCY
Largest movements
- Cash -€15,708
down €15,708 (-4.7%), from €332,003 to €316,294
mainly Contributions, distributions and other (-€125,012) and Receivables within one year (-€1,464)
- Tangible fixed assets -€14,961
down €14,961 (-45.7%), from €32,706 to €17,745
of which Furniture and vehicles: -€10,505
- Reserves -€49,228
down €49,228 (-13.7%), from €360,328 to €311,100
of which Distributable reserves: -€49,228
- Tax, wage and social debts +€15,210
up €15,210 (+145.1%), from €10,481 to €25,692
- Other debts +€4,635
up €4,635 (+579.6%), from €800 to €5,435
- Gross operating margin +€10,408
up €10,408 (+9.9%), from €104,878 to €115,286
- Financial income -€5,291
down €5,291 (-46.0%), from €11,513 to €6,222
- Taxes +€2,249
up €2,249 (+8.2%), from €27,389 to €29,638
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 | €381,531 | €352,291 | -€29,240 | -7.7% |
| Fixed assets | 21/28 | €32,706 | €17,745 | -€14,961 | -45.7% |
| Tangible fixed assets | 22/27 | €32,706 | €17,745 | -€14,961 | -45.7% |
| Land and buildings | 22 | €152 | - | -€152 | |
| Furniture and vehicles | 24 | €20,734 | €10,229 | -€10,505 | -50.7% |
| Other tangible fixed assets | 26 | €11,820 | €7,516 | -€4,304 | -36.4% |
| Current assets | 29/58 | €348,825 | €334,546 | -€14,278 | -4.1% |
| Amounts receivable within one year | 40/41 | €15,491 | €16,955 | +€1,464 | +9.4% |
| Trade receivables | 40 | €12,833 | €16,955 | +€4,121 | +32.1% |
| Other amounts receivable | 41 | €2,657 | - | -€2,657 | |
| Cash at bank and in hand | 54/58 | €332,003 | €316,294 | -€15,708 | -4.7% |
| Deferred charges and accrued income | 490/1 | €1,331 | €1,297 | -€34 | -2.5% |
| Total equity and liabilities | 10/49 | €381,531 | €352,291 | -€29,240 | -7.7% |
| Equity | 10/15 | €366,528 | €317,300 | -€49,228 | -13.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €360,328 | €311,100 | -€49,228 | -13.7% |
| Tax-exempt reserves | 132 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €350,328 | €301,100 | -€49,228 | -14.1% |
| Amounts payable | 17/49 | €15,003 | €34,992 | +€19,988 | +133.2% |
| Amounts payable within one year | 42/48 | €15,003 | €34,992 | +€19,988 | +133.2% |
| Trade debts | 44 | €3,722 | €3,865 | +€143 | +3.8% |
| Suppliers | 440/4 | €3,722 | €3,865 | +€143 | +3.8% |
| Taxes, remuneration and social security | 45 | €10,481 | €25,692 | +€15,210 | +145.1% |
| Taxes | 450/3 | €10,481 | €25,692 | +€15,210 | +145.1% |
| Other amounts payable | 47/48 | €800 | €5,435 | +€4,635 | +579.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,792 | €14,961 | -€831 | -5.3% |
| Other operating charges | 640/8 | €1,556 | €1,029 | -€527 | -33.9% |
| Gross operating margin | 9900 | €104,878 | €115,286 | +€10,408 | +9.9% |
| Operating profit (loss) | 9901 | €87,529 | €99,295 | +€11,766 | +13.4% |
| Financial income | 75/76B | €11,513 | €6,222 | -€5,291 | -46.0% |
| Recurring financial income | 75 | €11,513 | €6,222 | -€5,291 | -46.0% |
| Financial charges | 65/66B | €1,067 | €95 | -€972 | -91.1% |
| Recurring financial charges | 65 | €1,067 | €95 | -€972 | -91.1% |
| Profit (loss) for the period before taxes | 9903 | €97,975 | €105,423 | +€7,447 | +7.6% |
| Income taxes | 67/77 | €27,389 | €29,638 | +€2,249 | +8.2% |
| Profit (loss) for the period | 9904 | €70,587 | €75,785 | +€5,198 | +7.4% |
| Profit (loss) for the period to be appropriated | 9905 | €70,587 | €75,785 | +€5,198 | +7.4% |
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 8 October 2026 via checked.be.