ECU-SOFT: 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.
ECU-SOFT
Largest movements
- Receivables within one year -€19,279
down €19,279 (-13.2%), from €145,551 to €126,272
of which Trade receivables: -€18,341
- Tangible fixed assets +€9,255
up €9,255 (+4.5%), from €204,265 to €213,519
of which Land and buildings: +€14,530
- Deferred charges and accrued income +€5,423
up €5,423 (+213.4%), from €2,541 to €7,964
- Profit (loss) carried forward -€22,243
down €22,243 (-16.6%), from €134,108 to €111,865
- Accrued charges and deferred income -€19,318
down €19,318 (-89.5%), from €21,586 to €2,269
- Short-term financial debts +€19,245
up €19,245 (+95.4%), from €20,183 to €39,428
of which Other loans: +€18,500
- Trade debts +€14,902
up €14,902 (+146.3%), from €10,182 to €25,084
- Debts after one year +€4,200
up €4,200 (+2.8%), from €147,673 to €151,873
- Gross operating margin -€36,673
down €36,673 (-75.9%), from €48,304 to €11,632
- Taxes -€4,156
down €4,156 (-91.9%), from €4,521 to €365
- Other operating charges +€1,449
up €1,449 (+120.1%), from €1,206 to €2,655
- Depreciation +€1,277
up €1,277 (+5.0%), from €25,495 to €26,773
- Financial charges -€945
down €945 (-9.8%), from €9,647 to €8,702
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 | €370,337 | €368,779 | -€1,558 | -0.4% |
| Fixed assets | 21/28 | €204,265 | €213,519 | +€9,255 | +4.5% |
| Tangible fixed assets | 22/27 | €204,265 | €213,519 | +€9,255 | +4.5% |
| Land and buildings | 22 | €144,257 | €158,787 | +€14,530 | +10.1% |
| Plant, machinery and equipment | 23 | €45,331 | €44,725 | -€607 | -1.3% |
| Furniture and vehicles | 24 | €14,676 | €10,007 | -€4,669 | -31.8% |
| Current assets | 29/58 | €166,072 | €155,259 | -€10,813 | -6.5% |
| Amounts receivable within one year | 40/41 | €145,551 | €126,272 | -€19,279 | -13.2% |
| Trade receivables | 40 | €44,967 | €26,626 | -€18,341 | -40.8% |
| Other amounts receivable | 41 | €100,584 | €99,646 | -€938 | -0.9% |
| Cash at bank and in hand | 54/58 | €17,980 | €21,023 | +€3,043 | +16.9% |
| Deferred charges and accrued income | 490/1 | €2,541 | €7,964 | +€5,423 | +213.4% |
| Total equity and liabilities | 10/49 | €370,337 | €368,779 | -€1,558 | -0.4% |
| Equity | 10/15 | €152,941 | €130,698 | -€22,243 | -14.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €233 | €233 | = | 0.0% |
| Non-distributable reserves | 130/1 | €233 | - | -€233 | |
| Reserves not available under the articles | 1311 | €233 | - | -€233 | |
| Distributable reserves | 133 | - | €233 | +€233 | |
| Profit (loss) carried forward | 14 | €134,108 | €111,865 | -€22,243 | -16.6% |
| Amounts payable | 17/49 | €217,396 | €238,081 | +€20,685 | +9.5% |
| Amounts payable after more than one year | 17 | €147,673 | €151,873 | +€4,200 | +2.8% |
| Financial debts | 170/4 | €147,673 | €151,873 | +€4,200 | +2.8% |
| Amounts payable within one year | 42/48 | €48,137 | €83,939 | +€35,802 | +74.4% |
| Current portion of amounts payable after more than one year | 42 | €11,149 | €10,000 | -€1,149 | -10.3% |
| Financial debts | 43 | €20,183 | €39,428 | +€19,245 | +95.4% |
| Credit institutions | 430/8 | €20,183 | €20,928 | +€745 | +3.7% |
| Other loans | 439 | - | €18,500 | +€18,500 | |
| Trade debts | 44 | €10,182 | €25,084 | +€14,902 | +146.3% |
| Suppliers | 440/4 | €10,182 | €25,084 | +€14,902 | +146.3% |
| Taxes, remuneration and social security | 45 | €6,623 | €9,427 | +€2,804 | +42.3% |
| Taxes | 450/3 | €6,623 | €9,427 | +€2,804 | +42.3% |
| Accrued charges and deferred income | 492/3 | €21,586 | €2,269 | -€19,318 | -89.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,495 | €26,773 | +€1,277 | +5.0% |
| Other operating charges | 640/8 | €1,206 | €2,655 | +€1,449 | +120.1% |
| Gross operating margin | 9900 | €48,304 | €11,632 | -€36,673 | -75.9% |
| Operating profit (loss) | 9901 | €21,603 | -€17,796 | -€39,399 | |
| Financial income | 75/76B | €4,864 | €4,621 | -€243 | -5.0% |
| Recurring financial income | 75 | €4,864 | €4,621 | -€243 | -5.0% |
| Financial charges | 65/66B | €9,647 | €8,702 | -€945 | -9.8% |
| Recurring financial charges | 65 | €9,647 | €8,702 | -€945 | -9.8% |
| Profit (loss) for the period before taxes | 9903 | €16,820 | -€21,878 | -€38,697 | |
| Income taxes | 67/77 | €4,521 | €365 | -€4,156 | -91.9% |
| Profit (loss) for the period | 9904 | €12,299 | -€22,243 | -€34,542 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,299 | -€22,243 | -€34,542 |
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 2 October 2026 via checked.be.