DC - 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.
DC - SOFT
Largest movements
- Receivables within one year -€983
down €983 (-74.9%), from €1,311 to €329
of which Trade receivables: -€1,208
- Stocks and contracts +€920
up €920 (+35.9%), from €2,562 to €3,482
- Cash -€714
down €714 (-79.6%), from €897 to €183
mainly Trade debts (-€5,405) and Investment in fixed assets (net) (-€1,379)
- Tangible fixed assets +€506
up €506 (+26.7%), from €1,892 to €2,398
of which Plant, machinery and equipment: +€1,160
- Other debts +€6,018
up €6,018 (+19.3%), from €31,199 to €37,217
- Trade debts -€5,405
no longer reported in 2025 (was €5,405)
- Profit (loss) carried forward -€883
down €883 (-1.8%), from -€50,401 to -€51,285
- Gross operating margin +€1,089
up €1,089, from -€949 to €139
- Other operating charges -€385
down €385 (-75.1%), from €513 to €128
- Depreciation +€218
up €218 (+33.4%), from €655 to €873
- Financial charges -€14
down €14 (-39.6%), from €36 to €22
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 | €6,663 | €6,392 | -€271 | -4.1% |
| Fixed assets | 21/28 | €1,892 | €2,398 | +€506 | +26.7% |
| Tangible fixed assets | 22/27 | €1,892 | €2,398 | +€506 | +26.7% |
| Plant, machinery and equipment | 23 | - | €1,160 | +€1,160 | |
| Furniture and vehicles | 24 | €1,892 | €1,237 | -€655 | -34.6% |
| Current assets | 29/58 | €4,771 | €3,994 | -€777 | -16.3% |
| Stocks and contracts in progress | 3 | €2,562 | €3,482 | +€920 | +35.9% |
| Stocks | 30/36 | €2,562 | €3,482 | +€920 | +35.9% |
| Amounts receivable within one year | 40/41 | €1,311 | €329 | -€983 | -74.9% |
| Trade receivables | 40 | €1,208 | - | -€1,208 | |
| Other amounts receivable | 41 | €103 | €329 | +€226 | +219.1% |
| Cash at bank and in hand | 54/58 | €897 | €183 | -€714 | -79.6% |
| Total equity and liabilities | 10/49 | €6,663 | €6,392 | -€271 | -4.1% |
| Equity | 10/15 | -€29,942 | -€30,825 | -€883 | -3.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€50,401 | -€51,285 | -€883 | -1.8% |
| Amounts payable | 17/49 | €36,605 | €37,217 | +€612 | +1.7% |
| Amounts payable within one year | 42/48 | €36,605 | €37,217 | +€612 | +1.7% |
| Trade debts | 44 | €5,405 | - | -€5,405 | |
| Suppliers | 440/4 | €5,405 | - | -€5,405 | |
| Other amounts payable | 47/48 | €31,199 | €37,217 | +€6,018 | +19.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €655 | €873 | +€218 | +33.4% |
| Other operating charges | 640/8 | €513 | €128 | -€385 | -75.1% |
| Gross operating margin | 9900 | -€949 | €139 | +€1,089 | |
| Operating profit (loss) | 9901 | -€2,117 | -€862 | +€1,256 | +59.3% |
| Financial charges | 65/66B | €36 | €22 | -€14 | -39.6% |
| Recurring financial charges | 65 | €36 | €22 | -€14 | -39.6% |
| Profit (loss) for the period before taxes | 9903 | -€2,153 | -€883 | +€1,270 | +59.0% |
| Profit (loss) for the period | 9904 | -€2,153 | -€883 | +€1,270 | +59.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,153 | -€883 | +€1,270 | +59.0% |
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.