DEFISOFT: 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.
DEFISOFT
Largest movements
- Receivables within one year -€120,271
down €120,271 (-84.0%), from €143,157 to €22,886
of which Trade receivables: -€133,351
- Cash +€54,203
up €54,203 (+30.1%), from €180,242 to €234,445
mainly Receivables within one year (+€120,271) and Depreciation (+€22,007)
- Stocks and contracts +€30,858
up €30,858 (+261.3%), from €11,811 to €42,669
- Tangible fixed assets -€10,757
down €10,757 (-18.1%), from €59,549 to €48,792
of which Furniture and vehicles: -€18,535
- Trade debts -€28,400
down €28,400 (-58.3%), from €48,733 to €20,333
- Accrued charges and deferred income -€13,758
no longer reported in 2025 (was €13,758)
- Tax, wage and social debts -€12,437
down €12,437 (-17.2%), from €72,435 to €59,998
of which Taxes: -€8,003
- Other debts +€7,647
up €7,647 (+50.5%), from €15,138 to €22,785
- Turnover -€92,038
down €92,038 (-14.9%), from €619,009 to €526,971
- Purchases and services -€68,515
down €68,515 (-18.8%), from €363,716 to €295,201
- Staff costs +€35,919
up €35,919 (+22.6%), from €158,764 to €194,683
- Gross operating margin -€23,523
down €23,523 (-9.2%), from €255,293 to €231,770
- Taxes -€13,410
down €13,410 (-59.5%), from €22,552 to €9,142
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 | €397,202 | €351,235 | -€45,967 | -11.6% |
| Fixed assets | 21/28 | €59,673 | €48,916 | -€10,757 | -18.0% |
| Tangible fixed assets | 22/27 | €59,549 | €48,792 | -€10,757 | -18.1% |
| Plant, machinery and equipment | 23 | €223 | - | -€223 | |
| Furniture and vehicles | 24 | €57,316 | €38,781 | -€18,535 | -32.3% |
| Other tangible fixed assets | 26 | €2,010 | €10,011 | +€8,001 | +398.1% |
| Financial fixed assets | 28 | €124 | €124 | = | 0.0% |
| Current assets | 29/58 | €337,529 | €302,319 | -€35,210 | -10.4% |
| Amounts receivable after more than one year | 29 | €2,319 | €2,319 | = | 0.0% |
| Other amounts receivable | 291 | €2,319 | €2,319 | = | 0.0% |
| Stocks and contracts in progress | 3 | €11,811 | €42,669 | +€30,858 | +261.3% |
| Stocks | 30/36 | €11,811 | €42,669 | +€30,858 | +261.3% |
| Amounts receivable within one year | 40/41 | €143,157 | €22,886 | -€120,271 | -84.0% |
| Trade receivables | 40 | €140,738 | €7,387 | -€133,351 | -94.8% |
| Other amounts receivable | 41 | €2,419 | €15,499 | +€13,080 | +540.7% |
| Cash at bank and in hand | 54/58 | €180,242 | €234,445 | +€54,203 | +30.1% |
| Total equity and liabilities | 10/49 | €397,202 | €351,235 | -€45,967 | -11.6% |
| Equity | 10/15 | €247,138 | €248,119 | +€981 | +0.4% |
| Contributions | 10/11 | €20,592 | €20,592 | = | 0.0% |
| Reserves | 13 | €45,000 | €45,000 | = | 0.0% |
| Distributable reserves | 133 | €45,000 | €45,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €181,546 | €182,527 | +€981 | +0.5% |
| Amounts payable | 17/49 | €150,064 | €103,116 | -€46,948 | -31.3% |
| Amounts payable within one year | 42/48 | €136,306 | €103,116 | -€33,190 | -24.3% |
| Trade debts | 44 | €48,733 | €20,333 | -€28,400 | -58.3% |
| Suppliers | 440/4 | €48,733 | €20,333 | -€28,400 | -58.3% |
| Taxes, remuneration and social security | 45 | €72,435 | €59,998 | -€12,437 | -17.2% |
| Taxes | 450/3 | €14,888 | €6,885 | -€8,003 | -53.8% |
| Remuneration and social security | 454/9 | €57,547 | €53,113 | -€4,434 | -7.7% |
| Other amounts payable | 47/48 | €15,138 | €22,785 | +€7,647 | +50.5% |
| Accrued charges and deferred income | 492/3 | €13,758 | - | -€13,758 | |
| Turnover | 70 | €619,009 | €526,971 | -€92,038 | -14.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €363,716 | €295,201 | -€68,515 | -18.8% |
| Remuneration, social security and pensions | 62 | €158,764 | €194,683 | +€35,919 | +22.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,995 | €22,007 | +€5,012 | +29.5% |
| Other operating charges | 640/8 | €7,690 | €3,688 | -€4,002 | -52.0% |
| Gross operating margin | 9900 | €255,293 | €231,770 | -€23,523 | -9.2% |
| Operating profit (loss) | 9901 | €71,844 | €11,392 | -€60,452 | -84.1% |
| Financial income | 75/76B | €88 | €28 | -€60 | -68.2% |
| Recurring financial income | 75 | €88 | €28 | -€60 | -68.2% |
| Financial charges | 65/66B | €2,161 | €1,297 | -€864 | -40.0% |
| Recurring financial charges | 65 | €2,161 | €1,297 | -€864 | -40.0% |
| Profit (loss) for the period before taxes | 9903 | €69,771 | €10,123 | -€59,648 | -85.5% |
| Income taxes | 67/77 | €22,552 | €9,142 | -€13,410 | -59.5% |
| Profit (loss) for the period | 9904 | €47,219 | €981 | -€46,238 | -97.9% |
| Profit (loss) for the period to be appropriated | 9905 | €47,219 | €981 | -€46,238 | -97.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.