DeLuSoft: 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.
DeLuSoft
Largest movements
- Cash +€90,195
up €90,195 (+62.8%), from €143,569 to €233,764
mainly Current investments (+€75,000) and Net result for the year (+€44,019)
- Current investments -€75,000
no longer reported in 2025 (was €75,000)
- Tangible fixed assets -€10,204
down €10,204 (-27.2%), from €37,453 to €27,249
of which Furniture and vehicles: -€9,319
- Receivables within one year +€4,889
up €4,889 (+39.5%), from €12,383 to €17,272
- Reserves +€15,216
up €15,216 (+7.5%), from €203,689 to €218,905
- Other debts -€6,458
down €6,458 (-18.0%), from €35,810 to €29,352
- Gross operating margin -€1,388
down €1,388 (-2.0%), from €70,281 to €68,893
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 | €269,891 | €278,285 | +€8,394 | +3.1% |
| Fixed assets | 21/28 | €37,453 | €27,249 | -€10,204 | -27.2% |
| Tangible fixed assets | 22/27 | €37,453 | €27,249 | -€10,204 | -27.2% |
| Plant, machinery and equipment | 23 | €3,665 | €2,780 | -€885 | -24.1% |
| Furniture and vehicles | 24 | €33,788 | €24,469 | -€9,319 | -27.6% |
| Current assets | 29/58 | €232,438 | €251,036 | +€18,598 | +8.0% |
| Amounts receivable within one year | 40/41 | €12,383 | €17,272 | +€4,889 | +39.5% |
| Trade receivables | 40 | €12,383 | €17,272 | +€4,889 | +39.5% |
| Current investments | 50/53 | €75,000 | - | -€75,000 | |
| Cash at bank and in hand | 54/58 | €143,569 | €233,764 | +€90,195 | +62.8% |
| Deferred charges and accrued income | 490/1 | €1,486 | - | -€1,486 | |
| Total equity and liabilities | 10/49 | €269,891 | €278,285 | +€8,394 | +3.1% |
| Equity | 10/15 | €216,089 | €231,305 | +€15,216 | +7.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €203,689 | €218,905 | +€15,216 | +7.5% |
| Distributable reserves | 133 | €203,689 | €218,905 | +€15,216 | +7.5% |
| Amounts payable | 17/49 | €53,802 | €46,980 | -€6,822 | -12.7% |
| Amounts payable within one year | 42/48 | €53,802 | €46,980 | -€6,822 | -12.7% |
| Trade debts | 44 | €2,292 | €2,361 | +€69 | +3.0% |
| Suppliers | 440/4 | €2,292 | €2,361 | +€69 | +3.0% |
| Taxes, remuneration and social security | 45 | €15,700 | €15,267 | -€433 | -2.8% |
| Taxes | 450/3 | €13,700 | €13,267 | -€433 | -3.2% |
| Remuneration and social security | 454/9 | €2,000 | €2,000 | = | 0.0% |
| Other amounts payable | 47/48 | €35,810 | €29,352 | -€6,458 | -18.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,080 | €10,204 | +€124 | +1.2% |
| Other operating charges | 640/8 | €578 | €593 | +€15 | +2.6% |
| Gross operating margin | 9900 | €70,281 | €68,893 | -€1,388 | -2.0% |
| Operating profit (loss) | 9901 | €59,623 | €58,096 | -€1,527 | -2.6% |
| Financial income | 75/76B | €2,550 | €2,957 | +€407 | +16.0% |
| Recurring financial income | 75 | €2,550 | €2,957 | +€407 | +16.0% |
| Financial charges | 65/66B | €249 | €199 | -€50 | -20.1% |
| Recurring financial charges | 65 | €249 | €199 | -€50 | -20.1% |
| Profit (loss) for the period before taxes | 9903 | €61,924 | €60,854 | -€1,070 | -1.7% |
| Income taxes | 67/77 | €17,134 | €16,835 | -€299 | -1.7% |
| Profit (loss) for the period | 9904 | €44,790 | €44,019 | -€771 | -1.7% |
| Profit (loss) for the period to be appropriated | 9905 | €44,790 | €44,019 | -€771 | -1.7% |
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 9 October 2026 via checked.be.