D.S. SOFTWARE CONSULTING: 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.
D.S. SOFTWARE CONSULTING
Largest movements
- Cash +€12,750
up €12,750 (+3.5%), from €363,979 to €376,729
mainly Net result for the year (+€22,872) and Depreciation (+€15,531)
- Receivables within one year -€12,126
down €12,126 (-25.6%), from €47,379 to €35,253
of which Trade receivables: -€15,656
- Tangible fixed assets -€10,242
down €10,242 (-22.5%), from €45,583 to €35,342
of which Furniture and vehicles: -€14,817
- Other debts -€34,486
down €34,486 (-34.5%), from €100,047 to €65,561
- Reserves +€22,872
up €22,872 (+5.0%), from €460,705 to €483,576
of which Distributable reserves: +€22,872
- Financial income -€13,920
down €13,920 (-91.1%), from €15,284 to €1,364
of which Non-recurring financial income: -€10,065
- Depreciation -€1,273
down €1,273 (-7.6%), from €16,804 to €15,531
- Gross operating margin -€1,074
down €1,074 (-1.9%), from €55,874 to €54,800
- Taxes +€801
up €801 (+9.4%), from €8,525 to €9,326
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 | €588,657 | €574,083 | -€14,574 | -2.5% |
| Fixed assets | 21/28 | €45,583 | €35,342 | -€10,242 | -22.5% |
| Tangible fixed assets | 22/27 | €45,583 | €35,342 | -€10,242 | -22.5% |
| Land and buildings | 22 | €129 | €0 | -€129 | -100% |
| Plant, machinery and equipment | 23 | €677 | €5,382 | +€4,705 | +695% |
| Furniture and vehicles | 24 | €44,777 | €29,960 | -€14,817 | -33.1% |
| Current assets | 29/58 | €543,074 | €538,741 | -€4,333 | -0.8% |
| Amounts receivable within one year | 40/41 | €47,379 | €35,253 | -€12,126 | -25.6% |
| Trade receivables | 40 | €43,234 | €27,579 | -€15,656 | -36.2% |
| Other amounts receivable | 41 | €4,144 | €7,674 | +€3,530 | +85.2% |
| Current investments | 50/53 | €125,280 | €123,685 | -€1,595 | -1.3% |
| Cash at bank and in hand | 54/58 | €363,979 | €376,729 | +€12,750 | +3.5% |
| Deferred charges and accrued income | 490/1 | €6,436 | €3,074 | -€3,362 | -52.2% |
| Total equity and liabilities | 10/49 | €588,657 | €574,083 | -€14,574 | -2.5% |
| Equity | 10/15 | €466,905 | €489,776 | +€22,872 | +4.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €460,705 | €483,576 | +€22,872 | +5.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €460,705 | €483,576 | +€22,872 | +5.0% |
| Amounts payable | 17/49 | €121,752 | €84,306 | -€37,446 | -30.8% |
| Amounts payable within one year | 42/48 | €116,265 | €80,200 | -€36,065 | -31.0% |
| Trade debts | 44 | €2,449 | €3,540 | +€1,091 | +44.5% |
| Suppliers | 440/4 | €2,449 | €3,540 | +€1,091 | +44.5% |
| Taxes, remuneration and social security | 45 | €13,769 | €11,099 | -€2,670 | -19.4% |
| Taxes | 450/3 | €11,969 | €9,299 | -€2,670 | -22.3% |
| Remuneration and social security | 454/9 | €1,800 | €1,800 | = | 0.0% |
| Other amounts payable | 47/48 | €100,047 | €65,561 | -€34,486 | -34.5% |
| Accrued charges and deferred income | 492/3 | €5,487 | €4,107 | -€1,381 | -25.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,804 | €15,531 | -€1,273 | -7.6% |
| Other operating charges | 640/8 | €727 | €833 | +€106 | +14.5% |
| Gross operating margin | 9900 | €55,874 | €54,800 | -€1,074 | -1.9% |
| Operating profit (loss) | 9901 | €38,342 | €38,436 | +€94 | +0.2% |
| Financial income | 75/76B | €15,284 | €1,364 | -€13,920 | -91.1% |
| Recurring financial income | 75 | €5,219 | €1,364 | -€3,855 | -73.9% |
| Non-recurring financial income | 76B | €10,065 | €0 | -€10,065 | -100% |
| Financial charges | 65/66B | €8,004 | €7,602 | -€401 | -5.0% |
| Recurring financial charges | 65 | €8,004 | €6,008 | -€1,996 | -24.9% |
| Non-recurring financial charges | 66B | €0 | €1,595 | +€1,595 | |
| Profit (loss) for the period before taxes | 9903 | €45,623 | €32,198 | -€13,425 | -29.4% |
| Income taxes | 67/77 | €8,525 | €9,326 | +€801 | +9.4% |
| Profit (loss) for the period | 9904 | €37,098 | €22,872 | -€14,226 | -38.3% |
| Profit (loss) for the period to be appropriated | 9905 | €37,098 | €22,872 | -€14,226 | -38.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.