DESIGN AND INTERFACE FOR SOFTWARE APPLICATIONS: 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.
DESIGN AND INTERFACE FOR SOFTWARE APPLICATIONS
Largest movements
- Receivables within one year +€16,995
up €16,995 (+8.3%), from €204,699 to €221,694
of which Trade receivables: +€33,462
- Receivables after one year -€4,805
down €4,805 (-4.4%), from €109,427 to €104,623
- Reserves -€29,349
down €29,349 (-11.2%), from €261,521 to €232,172
of which Distributable reserves: -€29,349
- Tax, wage and social debts +€24,835
up €24,835 (+64.9%), from €38,249 to €63,083
of which Taxes: +€23,907
- Short-term financial debts +€14,192
up €14,192 (+146%), from €9,710 to €23,902
- Trade debts +€3,765
up €3,765 (+24.6%), from €15,322 to €19,087
- Turnover +€136,593
up €136,593 (+35.1%), from €389,245 to €525,838
- Purchases and services +€116,209
up €116,209 (+43.6%), from €266,317 to €382,527
- Gross operating margin +€39,867
up €39,867 (+29.8%), from €133,815 to €173,682
- Staff costs +€21,113
up €21,113 (+26.5%), from €79,765 to €100,879
- Taxes +€6,391
up €6,391 (+35.2%), from €18,175 to €24,566
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 | €333,738 | €345,020 | +€11,282 | +3.4% |
| Fixed assets | 21/28 | €5,161 | €2,832 | -€2,329 | -45.1% |
| Tangible fixed assets | 22/27 | €5,161 | €2,832 | -€2,329 | -45.1% |
| Plant, machinery and equipment | 23 | €4,705 | €2,528 | -€2,177 | -46.3% |
| Furniture and vehicles | 24 | €456 | €304 | -€152 | -33.3% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €328,578 | €342,188 | +€13,610 | +4.1% |
| Amounts receivable after more than one year | 29 | €109,427 | €104,623 | -€4,805 | -4.4% |
| Other amounts receivable | 291 | €109,427 | €104,623 | -€4,805 | -4.4% |
| Stocks and contracts in progress | 3 | €4,194 | €2,842 | -€1,352 | -32.2% |
| Stocks | 30/36 | €4,194 | €2,842 | -€1,352 | -32.2% |
| Amounts receivable within one year | 40/41 | €204,699 | €221,694 | +€16,995 | +8.3% |
| Trade receivables | 40 | €39,681 | €73,142 | +€33,462 | +84.3% |
| Other amounts receivable | 41 | €165,019 | €148,552 | -€16,467 | -10.0% |
| Cash at bank and in hand | 54/58 | €10,227 | €13,024 | +€2,798 | +27.4% |
| Deferred charges and accrued income | 490/1 | €31 | €5 | -€25 | -82.7% |
| Total equity and liabilities | 10/49 | €333,738 | €345,020 | +€11,282 | +3.4% |
| Equity | 10/15 | €267,786 | €238,377 | -€29,408 | -11.0% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Contributions outside capital | 11 | €6,205 | €6,205 | = | 0.0% |
| Other | 1109/19 | €6,205 | €6,205 | = | 0.0% |
| Reserves | 13 | €261,521 | €232,172 | -€29,349 | -11.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €6,000 | €6,000 | = | 0.0% |
| Distributable reserves | 133 | €253,661 | €224,312 | -€29,349 | -11.6% |
| Profit (loss) carried forward | 14 | €59 | €0 | -€59 | -100% |
| Amounts payable | 17/49 | €65,953 | €106,643 | +€40,690 | +61.7% |
| Amounts payable within one year | 42/48 | €65,530 | €106,072 | +€40,542 | +61.9% |
| Current portion of amounts payable after more than one year | 42 | €2,250 | €0 | -€2,250 | -100% |
| Financial debts | 43 | €9,710 | €23,902 | +€14,192 | +146% |
| Credit institutions | 430/8 | €9,710 | €23,902 | +€14,192 | +146% |
| Trade debts | 44 | €15,322 | €19,087 | +€3,765 | +24.6% |
| Suppliers | 440/4 | €15,322 | €19,087 | +€3,765 | +24.6% |
| Taxes, remuneration and social security | 45 | €38,249 | €63,083 | +€24,835 | +64.9% |
| Taxes | 450/3 | €27,801 | €51,708 | +€23,907 | +86.0% |
| Remuneration and social security | 454/9 | €10,448 | €11,375 | +€927 | +8.9% |
| Accrued charges and deferred income | 492/3 | €423 | €571 | +€148 | +35.0% |
| Turnover | 70 | €389,245 | €525,838 | +€136,593 | +35.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €266,317 | €382,527 | +€116,209 | +43.6% |
| Remuneration, social security and pensions | 62 | €79,765 | €100,879 | +€21,113 | +26.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,750 | €3,758 | -€3,993 | -51.5% |
| Other operating charges | 640/8 | €1,885 | €6,087 | +€4,202 | +223% |
| Gross operating margin | 9900 | €133,815 | €173,682 | +€39,867 | +29.8% |
| Operating profit (loss) | 9901 | €44,414 | €62,959 | +€18,545 | +41.8% |
| Financial income | 75/76B | €11,316 | €9,805 | -€1,511 | -13.3% |
| Recurring financial income | 75 | €11,316 | €9,805 | -€1,511 | -13.3% |
| Financial charges | 65/66B | €2,602 | €2,647 | +€45 | +1.7% |
| Recurring financial charges | 65 | €2,602 | €2,647 | +€45 | +1.7% |
| Profit (loss) for the period before taxes | 9903 | €53,128 | €70,117 | +€16,989 | +32.0% |
| Income taxes | 67/77 | €18,175 | €24,566 | +€6,391 | +35.2% |
| Profit (loss) for the period | 9904 | €34,954 | €45,552 | +€10,598 | +30.3% |
| Profit (loss) for the period to be appropriated | 9905 | €34,954 | €45,552 | +€10,598 | +30.3% |
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 17 October 2026 via checked.be.