D.W. SOFT: 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.
D.W. SOFT
Largest movements
- Cash +€271,062
up €271,062 (+170.1%), from €159,328 to €430,390
mainly Current investments (+€200,000) and Net result for the year (+€73,907)
- Current investments -€200,000
down €200,000 (-100.0%), from €200,000 to €0
- Reserves +€73,907
up €73,907 (+23.0%), from €321,624 to €395,531
- Tax, wage and social debts -€4,720
down €4,720 (-29.7%), from €15,884 to €11,164
- Gross operating margin -€12,184
down €12,184 (-10.2%), from €119,480 to €107,296
- Financial income +€4,339
up €4,339, from €0 to €4,339
- Taxes -€2,544
down €2,544 (-6.7%), from €37,758 to €35,214
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 | €375,859 | €446,625 | +€70,765 | +18.8% |
| Fixed assets | 21/28 | €240 | €0 | -€240 | -100.0% |
| Tangible fixed assets | 22/27 | €240 | €0 | -€240 | -100.0% |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €240 | €0 | -€240 | -100.0% |
| Current assets | 29/58 | €375,620 | €446,625 | +€71,005 | +18.9% |
| Amounts receivable within one year | 40/41 | €15,518 | €14,676 | -€842 | -5.4% |
| Trade receivables | 40 | €15,518 | €14,676 | -€842 | -5.4% |
| Current investments | 50/53 | €200,000 | €0 | -€200,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €159,328 | €430,390 | +€271,062 | +170.1% |
| Deferred charges and accrued income | 490/1 | €773 | €1,558 | +€785 | +101.6% |
| Total equity and liabilities | 10/49 | €375,859 | €446,625 | +€70,765 | +18.8% |
| Equity | 10/15 | €340,216 | €414,123 | +€73,907 | +21.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €321,624 | €395,531 | +€73,907 | +23.0% |
| Distributable reserves | 133 | €321,624 | €395,531 | +€73,907 | +23.0% |
| Amounts payable | 17/49 | €35,643 | €32,502 | -€3,142 | -8.8% |
| Amounts payable within one year | 42/48 | €35,643 | €31,534 | -€4,109 | -11.5% |
| Trade debts | 44 | €5,592 | €4,194 | -€1,398 | -25.0% |
| Suppliers | 440/4 | €5,592 | €4,194 | -€1,398 | -25.0% |
| Taxes, remuneration and social security | 45 | €15,884 | €11,164 | -€4,720 | -29.7% |
| Taxes | 450/3 | €15,884 | €11,164 | -€4,720 | -29.7% |
| Other amounts payable | 47/48 | €14,167 | €16,177 | +€2,009 | +14.2% |
| Accrued charges and deferred income | 492/3 | €0 | €967 | +€967 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €636 | €240 | -€396 | -62.3% |
| Other operating charges | 640/8 | €2,240 | €1,250 | -€990 | -44.2% |
| Gross operating margin | 9900 | €119,480 | €107,296 | -€12,184 | -10.2% |
| Operating profit (loss) | 9901 | €116,604 | €105,806 | -€10,798 | -9.3% |
| Financial income | 75/76B | €0 | €4,339 | +€4,339 | |
| Recurring financial income | 75 | €0 | €4,339 | +€4,339 | |
| Financial charges | 65/66B | €113 | €1,023 | +€910 | +803.9% |
| Recurring financial charges | 65 | €113 | €1,023 | +€910 | +803.9% |
| Profit (loss) for the period before taxes | 9903 | €116,491 | €109,121 | -€7,369 | -6.3% |
| Income taxes | 67/77 | €37,758 | €35,214 | -€2,544 | -6.7% |
| Profit (loss) for the period | 9904 | €78,733 | €73,907 | -€4,826 | -6.1% |
| Profit (loss) for the period to be appropriated | 9905 | €78,733 | €73,907 | -€4,826 | -6.1% |
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 4 October 2026 via checked.be.