e-Software Analysis & Testing IT Services: 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.
e-Software Analysis & Testing IT Services
Largest movements
- Receivables within one year +€11,525
up €11,525 (+66.8%), from €17,243 to €28,767
of which Other amounts receivable: +€12,432
- Cash +€3,941
up €3,941 (+2.4%), from €164,558 to €168,499
mainly Net result for the year (+€51,779) and Depreciation (+€2,565)
- Tangible fixed assets -€2,565
down €2,565 (-9.6%), from €26,822 to €24,257
- Reserves +€30,000
up €30,000 (+21.7%), from €138,000 to €168,000
- Other debts -€10,214
down €10,214 (-34.9%), from €29,285 to €19,071
- Tax, wage and social debts -€8,649
down €8,649 (-42.3%), from €20,456 to €11,807
- Taxes +€6,268
up €6,268 (+29.5%), from €21,245 to €27,513
- Gross operating margin +€3,461
up €3,461 (+4.4%), from €79,156 to €82,618
- Staff costs -€2,182
no longer reported in 2025 (was €2,182)
- Depreciation -€870
down €870 (-25.3%), from €3,435 to €2,565
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 | €209,311 | €222,205 | +€12,894 | +6.2% |
| Fixed assets | 21/28 | €26,822 | €24,257 | -€2,565 | -9.6% |
| Tangible fixed assets | 22/27 | €26,822 | €24,257 | -€2,565 | -9.6% |
| Other tangible fixed assets | 26 | €26,822 | €24,257 | -€2,565 | -9.6% |
| Current assets | 29/58 | €182,489 | €197,948 | +€15,459 | +8.5% |
| Amounts receivable within one year | 40/41 | €17,243 | €28,767 | +€11,525 | +66.8% |
| Trade receivables | 40 | €17,243 | €16,335 | -€908 | -5.3% |
| Other amounts receivable | 41 | - | €12,432 | +€12,432 | |
| Cash at bank and in hand | 54/58 | €164,558 | €168,499 | +€3,941 | +2.4% |
| Deferred charges and accrued income | 490/1 | €688 | €682 | -€7 | -1.0% |
| Total equity and liabilities | 10/49 | €209,311 | €222,205 | +€12,894 | +6.2% |
| Equity | 10/15 | €159,548 | €191,327 | +€31,779 | +19.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €138,000 | €168,000 | +€30,000 | +21.7% |
| Distributable reserves | 133 | €138,000 | €168,000 | +€30,000 | +21.7% |
| Profit (loss) carried forward | 14 | €11,548 | €13,327 | +€1,779 | +15.4% |
| Amounts payable | 17/49 | €49,762 | €30,878 | -€18,885 | -37.9% |
| Amounts payable within one year | 42/48 | €49,762 | €30,878 | -€18,885 | -37.9% |
| Trade debts | 44 | €21 | - | -€21 | |
| Suppliers | 440/4 | €21 | - | -€21 | |
| Taxes, remuneration and social security | 45 | €20,456 | €11,807 | -€8,649 | -42.3% |
| Taxes | 450/3 | €20,456 | €11,807 | -€8,649 | -42.3% |
| Other amounts payable | 47/48 | €29,285 | €19,071 | -€10,214 | -34.9% |
| Remuneration, social security and pensions | 62 | €2,182 | - | -€2,182 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,435 | €2,565 | -€870 | -25.3% |
| Other operating charges | 640/8 | €895 | €807 | -€88 | -9.9% |
| Gross operating margin | 9900 | €79,156 | €82,618 | +€3,461 | +4.4% |
| Operating profit (loss) | 9901 | €72,644 | €79,246 | +€6,602 | +9.1% |
| Financial income | 75/76B | €39 | €71 | +€32 | +80.4% |
| Recurring financial income | 75 | €39 | €71 | +€32 | +80.4% |
| Financial charges | 65/66B | €201 | €25 | -€176 | -87.6% |
| Recurring financial charges | 65 | €201 | €25 | -€176 | -87.6% |
| Profit (loss) for the period before taxes | 9903 | €72,483 | €79,292 | +€6,809 | +9.4% |
| Income taxes | 67/77 | €21,245 | €27,513 | +€6,268 | +29.5% |
| Profit (loss) for the period | 9904 | €51,238 | €51,779 | +€541 | +1.1% |
| Profit (loss) for the period to be appropriated | 9905 | €51,238 | €51,779 | +€541 | +1.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.