DEVELOPMENT MICROSYSTEMS AND SOFT: 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.
DEVELOPMENT MICROSYSTEMS AND SOFT
Largest movements
- Cash +€246,771
up €246,771 (+104%), from €237,126 to €483,897
mainly Net result for the year (+€303,220) and Other debts (+€180,750)
- Receivables within one year +€126,854
up €126,854 (+46.1%), from €274,926 to €401,781
of which Trade receivables: +€126,854
- Tangible fixed assets -€22,790
down €22,790 (-76.1%), from €29,945 to €7,154
of which Furniture and vehicles: -€17,245
- Deferred charges and accrued income +€14,987
up €14,987 (+11.1%), from €134,925 to €149,911
- Other debts +€180,750
up €180,750 (+147%), from €123,000 to €303,750
- Trade debts +€124,419
up €124,419 (+77.5%), from €160,489 to €284,908
- Accrued charges and deferred income +€58,605
up €58,605 (+19.8%), from €295,583 to €354,188
- Tax, wage and social debts +€13,725
up €13,725 (+40.1%), from €34,189 to €47,913
of which Taxes: +€14,135
- Staff costs -€83,657
down €83,657 (-66.0%), from €126,731 to €43,074
- Gross operating margin +€74,686
up €74,686 (+21.4%), from €349,190 to €423,876
- Write-downs -€66,821
down €66,821, from €32,638 to -€34,183
- Taxes +€57,432
up €57,432 (+130%), from €44,317 to €101,749
- Financial income +€6,553
up €6,553 (+181%), from €3,630 to €10,183
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 | €681,383 | €1,044,904 | +€363,522 | +53.4% |
| Fixed assets | 21/28 | €34,406 | €9,316 | -€25,090 | -72.9% |
| Tangible fixed assets | 22/27 | €29,945 | €7,154 | -€22,790 | -76.1% |
| Land and buildings | 22 | €5,577 | €0 | -€5,577 | -100% |
| Plant, machinery and equipment | 23 | - | €32 | +€32 | |
| Furniture and vehicles | 24 | €24,368 | €7,122 | -€17,245 | -70.8% |
| Financial fixed assets | 28 | €4,461 | €2,161 | -€2,300 | -51.6% |
| Current assets | 29/58 | €646,977 | €1,035,589 | +€388,612 | +60.1% |
| Amounts receivable within one year | 40/41 | €274,926 | €401,781 | +€126,854 | +46.1% |
| Trade receivables | 40 | €244,115 | €370,969 | +€126,854 | +52.0% |
| Other amounts receivable | 41 | €30,812 | €30,812 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €237,126 | €483,897 | +€246,771 | +104% |
| Deferred charges and accrued income | 490/1 | €134,925 | €149,911 | +€14,987 | +11.1% |
| Total equity and liabilities | 10/49 | €681,383 | €1,044,904 | +€363,522 | +53.4% |
| Equity | 10/15 | €40,401 | €39,870 | -€530 | -1.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,949 | €19,419 | -€530 | -2.7% |
| Amounts payable | 17/49 | €640,982 | €1,005,034 | +€364,052 | +56.8% |
| Amounts payable after more than one year | 17 | €14,275 | €5,386 | -€8,889 | -62.3% |
| Financial debts | 170/4 | €14,275 | €5,386 | -€8,889 | -62.3% |
| Amounts payable within one year | 42/48 | €331,124 | €645,460 | +€314,336 | +94.9% |
| Current portion of amounts payable after more than one year | 42 | €8,473 | €8,889 | +€416 | +4.9% |
| Financial debts | 43 | €3,474 | €0 | -€3,474 | -100% |
| Other loans | 439 | €3,474 | €0 | -€3,474 | -100% |
| Trade debts | 44 | €160,489 | €284,908 | +€124,419 | +77.5% |
| Suppliers | 440/4 | €160,489 | €284,908 | +€124,419 | +77.5% |
| Advances received on contracts in progress | 46 | €1,500 | €0 | -€1,500 | -100% |
| Taxes, remuneration and social security | 45 | €34,189 | €47,913 | +€13,725 | +40.1% |
| Taxes | 450/3 | €26,429 | €40,564 | +€14,135 | +53.5% |
| Remuneration and social security | 454/9 | €7,760 | €7,350 | -€410 | -5.3% |
| Other amounts payable | 47/48 | €123,000 | €303,750 | +€180,750 | +147% |
| Accrued charges and deferred income | 492/3 | €295,583 | €354,188 | +€58,605 | +19.8% |
| Remuneration, social security and pensions | 62 | €126,731 | €43,074 | -€83,657 | -66.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,275 | €15,891 | -€3,385 | -17.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €32,638 | -€34,183 | -€66,821 | |
| Other operating charges | 640/8 | €3,767 | €2,762 | -€1,004 | -26.7% |
| Gross operating margin | 9900 | €349,190 | €423,876 | +€74,686 | +21.4% |
| Operating profit (loss) | 9901 | €166,779 | €396,332 | +€229,553 | +138% |
| Financial income | 75/76B | €3,630 | €10,183 | +€6,553 | +181% |
| Recurring financial income | 75 | €3,630 | €10,183 | +€6,553 | +181% |
| Financial charges | 65/66B | €2,532 | €1,547 | -€985 | -38.9% |
| Recurring financial charges | 65 | €2,532 | €1,547 | -€985 | -38.9% |
| Profit (loss) for the period before taxes | 9903 | €167,877 | €404,968 | +€237,091 | +141% |
| Income taxes | 67/77 | €44,317 | €101,749 | +€57,432 | +130% |
| Profit (loss) for the period | 9904 | €123,560 | €303,220 | +€179,659 | +145% |
| Profit (loss) for the period to be appropriated | 9905 | €123,560 | €303,220 | +€179,659 | +145% |
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 28 October 2026 via checked.be.