ETHER 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.
ETHER SOFT
Largest movements
- Cash +€40,104
up €40,104 (+15.1%), from €265,895 to €305,999
mainly Net result for the year (+€41,970) and Other debts (+€7,202)
- Reserves +€42,108
up €42,108 (+16.7%), from €252,074 to €294,183
of which Distributable reserves: +€42,108
- Tax, wage and social debts -€9,562
down €9,562 (-25.5%), from €37,488 to €27,927
of which Taxes: -€9,562
- Other debts +€7,202
up €7,202 (+86.3%), from €8,351 to €15,553
- Gross operating margin +€2,448
up €2,448 (+4.1%), from €60,000 to €62,448
- Taxes +€2,363
up €2,363 (+13.3%), from €17,802 to €20,166
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 | €320,342 | €360,442 | +€40,100 | +12.5% |
| Current assets | 29/58 | €320,342 | €360,442 | +€40,100 | +12.5% |
| Amounts receivable within one year | 40/41 | €12,269 | €12,265 | -€4 | 0.0% |
| Trade receivables | 40 | €12,269 | €12,265 | -€4 | 0.0% |
| Current investments | 50/53 | €42,178 | €42,178 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €265,895 | €305,999 | +€40,104 | +15.1% |
| Total equity and liabilities | 10/49 | €320,342 | €360,442 | +€40,100 | +12.5% |
| Equity | 10/15 | €271,213 | €313,183 | +€41,970 | +15.5% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €252,074 | €294,183 | +€42,108 | +16.7% |
| Tax-exempt reserves | 132 | €24,161 | €24,161 | = | 0.0% |
| Distributable reserves | 133 | €227,913 | €270,022 | +€42,108 | +18.5% |
| Profit (loss) carried forward | 14 | €139 | - | -€139 | |
| Amounts payable | 17/49 | €49,129 | €47,260 | -€1,870 | -3.8% |
| Amounts payable within one year | 42/48 | €49,129 | €47,260 | -€1,870 | -3.8% |
| Trade debts | 44 | €3,290 | €3,780 | +€490 | +14.9% |
| Suppliers | 440/4 | €3,290 | €3,780 | +€490 | +14.9% |
| Taxes, remuneration and social security | 45 | €37,488 | €27,927 | -€9,562 | -25.5% |
| Taxes | 450/3 | €34,858 | €25,296 | -€9,562 | -27.4% |
| Remuneration and social security | 454/9 | €2,631 | €2,631 | = | 0.0% |
| Other amounts payable | 47/48 | €8,351 | €15,553 | +€7,202 | +86.3% |
| Other operating charges | 640/8 | €341 | €244 | -€96 | -28.3% |
| Gross operating margin | 9900 | €60,000 | €62,448 | +€2,448 | +4.1% |
| Operating profit (loss) | 9901 | €59,660 | €62,204 | +€2,544 | +4.3% |
| Financial charges | 65/66B | €74 | €69 | -€5 | -7.1% |
| Recurring financial charges | 65 | €74 | €69 | -€5 | -7.1% |
| Profit (loss) for the period before taxes | 9903 | €59,586 | €62,135 | +€2,550 | +4.3% |
| Income taxes | 67/77 | €17,802 | €20,166 | +€2,363 | +13.3% |
| Profit (loss) for the period | 9904 | €41,783 | €41,970 | +€186 | +0.4% |
| Profit (loss) for the period to be appropriated | 9905 | €41,783 | €41,970 | +€186 | +0.4% |
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 16 October 2026 via checked.be.