ERNES SOFTWARE SOLUTIONS: 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.
ERNES SOFTWARE SOLUTIONS
Largest movements
- Cash +€47,176
up €47,176 (+24.4%), from €193,557 to €240,733
mainly Depreciation (+€22,539) and Other debts (+€15,890)
- Tangible fixed assets -€22,539
down €22,539 (-14.7%), from €153,016 to €130,477
of which Furniture and vehicles: -€13,823
- Other debts +€15,890
up €15,890 (+63.4%), from €25,076 to €40,965
- Reserves +€4,720
up €4,720 (+1.5%), from €315,255 to €319,975
of which Distributable reserves: +€4,720
- Gross operating margin +€4,322
up €4,322 (+16.6%), from €26,097 to €30,418
- Taxes +€1,862
up €1,862 (+177.6%), from €1,048 to €2,910
- Financial income +€1,182
up €1,182 (+176.8%), from €669 to €1,851
- Depreciation -€455
down €455 (-2.0%), from €22,994 to €22,539
- Other operating charges +€439
up €439 (+30.7%), from €1,432 to €1,871
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 | €353,192 | €374,841 | +€21,649 | +6.1% |
| Fixed assets | 21/28 | €153,016 | €130,477 | -€22,539 | -14.7% |
| Tangible fixed assets | 22/27 | €153,016 | €130,477 | -€22,539 | -14.7% |
| Land and buildings | 22 | €138,775 | €130,250 | -€8,525 | -6.1% |
| Plant, machinery and equipment | 23 | €190 | €0 | -€190 | -100.0% |
| Furniture and vehicles | 24 | €14,050 | €227 | -€13,823 | -98.4% |
| Current assets | 29/58 | €200,177 | €244,364 | +€44,187 | +22.1% |
| Amounts receivable within one year | 40/41 | €4,869 | €1,765 | -€3,105 | -63.8% |
| Trade receivables | 40 | €918 | €0 | -€918 | -100.0% |
| Other amounts receivable | 41 | €3,952 | €1,765 | -€2,187 | -55.3% |
| Cash at bank and in hand | 54/58 | €193,557 | €240,733 | +€47,176 | +24.4% |
| Deferred charges and accrued income | 490/1 | €1,750 | €1,867 | +€116 | +6.6% |
| Total equity and liabilities | 10/49 | €353,192 | €374,841 | +€21,649 | +6.1% |
| Equity | 10/15 | €321,455 | €326,175 | +€4,720 | +1.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €315,255 | €319,975 | +€4,720 | +1.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €313,395 | €318,115 | +€4,720 | +1.5% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €31,737 | €48,666 | +€16,928 | +53.3% |
| Amounts payable within one year | 42/48 | €31,737 | €48,666 | +€16,928 | +53.3% |
| Trade debts | 44 | €276 | €233 | -€43 | -15.6% |
| Suppliers | 440/4 | €276 | €233 | -€43 | -15.6% |
| Taxes, remuneration and social security | 45 | €6,385 | €7,467 | +€1,082 | +16.9% |
| Taxes | 450/3 | €4,385 | €7,467 | +€3,082 | +70.3% |
| Remuneration and social security | 454/9 | €2,000 | €0 | -€2,000 | -100.0% |
| Other amounts payable | 47/48 | €25,076 | €40,965 | +€15,890 | +63.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,994 | €22,539 | -€455 | -2.0% |
| Other operating charges | 640/8 | €1,432 | €1,871 | +€439 | +30.7% |
| Gross operating margin | 9900 | €26,097 | €30,418 | +€4,322 | +16.6% |
| Operating profit (loss) | 9901 | €1,671 | €6,008 | +€4,338 | +259.7% |
| Financial income | 75/76B | €669 | €1,851 | +€1,182 | +176.8% |
| Recurring financial income | 75 | €669 | €1,851 | +€1,182 | +176.8% |
| Financial charges | 65/66B | €283 | €229 | -€54 | -19.2% |
| Recurring financial charges | 65 | €283 | €229 | -€54 | -19.2% |
| Profit (loss) for the period before taxes | 9903 | €2,056 | €7,631 | +€5,574 | +271.1% |
| Income taxes | 67/77 | €1,048 | €2,910 | +€1,862 | +177.6% |
| Profit (loss) for the period | 9904 | €1,008 | €4,720 | +€3,712 | +368.2% |
| Profit (loss) for the period to be appropriated | 9905 | €1,008 | €4,720 | +€3,712 | +368.2% |
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 11 October 2026 via checked.be.