DS Software: 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.
DS Software
Largest movements
- Current investments +€42,299
up €42,299 (+56.3%), from €75,125 to €117,423
- Cash +€21,671
up €21,671 (+74.4%), from €29,143 to €50,814
mainly Net result for the year (+€52,951) and Receivables within one year (+€9,132)
- Receivables within one year -€9,132
down €9,132 (-42.3%), from €21,566 to €12,434
of which Trade receivables: -€9,108
- Reserves +€52,951
up €52,951 (+43.3%), from €122,315 to €175,266
- Gross operating margin +€7,307
up €7,307 (+11.8%), from €61,823 to €69,130
- Financial income +€2,214
up €2,214 (+1,241%), from €178 to €2,392
- Taxes +€1,710
up €1,710 (+14.0%), from €12,238 to €13,948
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 | €132,757 | €187,116 | +€54,359 | +40.9% |
| Fixed assets | 21/28 | €6,371 | €5,183 | -€1,187 | -18.6% |
| Tangible fixed assets | 22/27 | €6,121 | €4,933 | -€1,187 | -19.4% |
| Furniture and vehicles | 24 | €6,121 | €4,933 | -€1,187 | -19.4% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €126,386 | €181,932 | +€55,546 | +43.9% |
| Amounts receivable within one year | 40/41 | €21,566 | €12,434 | -€9,132 | -42.3% |
| Trade receivables | 40 | €20,988 | €11,880 | -€9,108 | -43.4% |
| Other amounts receivable | 41 | €578 | €554 | -€24 | -4.2% |
| Current investments | 50/53 | €75,125 | €117,423 | +€42,299 | +56.3% |
| Cash at bank and in hand | 54/58 | €29,143 | €50,814 | +€21,671 | +74.4% |
| Deferred charges and accrued income | 490/1 | €552 | €1,261 | +€709 | +128% |
| Total equity and liabilities | 10/49 | €132,757 | €187,116 | +€54,359 | +40.9% |
| Equity | 10/15 | €127,315 | €180,266 | +€52,951 | +41.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €122,315 | €175,266 | +€52,951 | +43.3% |
| Distributable reserves | 133 | €122,315 | €175,266 | +€52,951 | +43.3% |
| Amounts payable | 17/49 | €5,442 | €6,850 | +€1,408 | +25.9% |
| Amounts payable within one year | 42/48 | €5,442 | €6,850 | +€1,408 | +25.9% |
| Trade debts | 44 | €1,119 | €1,173 | +€53 | +4.8% |
| Suppliers | 440/4 | €1,119 | €1,173 | +€53 | +4.8% |
| Taxes, remuneration and social security | 45 | €2,185 | €3,539 | +€1,355 | +62.0% |
| Taxes | 450/3 | €2,185 | €3,539 | +€1,355 | +62.0% |
| Other amounts payable | 47/48 | €2,138 | €2,138 | = | 0.0% |
| Non-recurring operating income | 76A | €15 | €0 | -€15 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,089 | €3,210 | +€122 | +3.9% |
| Other operating charges | 640/8 | €319 | €796 | +€477 | +149% |
| Non-recurring operating charges | 66A | - | €503 | +€503 | |
| Gross operating margin | 9900 | €61,823 | €69,130 | +€7,307 | +11.8% |
| Operating profit (loss) | 9901 | €58,415 | €64,621 | +€6,205 | +10.6% |
| Financial income | 75/76B | €178 | €2,392 | +€2,214 | +1,241% |
| Recurring financial income | 75 | €178 | €2,392 | +€2,214 | +1,241% |
| Financial charges | 65/66B | €165 | €114 | -€51 | -30.8% |
| Recurring financial charges | 65 | €165 | €114 | -€51 | -30.8% |
| Profit (loss) for the period before taxes | 9903 | €58,429 | €66,899 | +€8,470 | +14.5% |
| Income taxes | 67/77 | €12,238 | €13,948 | +€1,710 | +14.0% |
| Profit (loss) for the period | 9904 | €46,191 | €52,951 | +€6,760 | +14.6% |
| Profit (loss) for the period to be appropriated | 9905 | €46,191 | €52,951 | +€6,760 | +14.6% |
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.