FA-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.
FA-Soft
Largest movements
- Receivables within one year +€16,392
up €16,392 (+224.8%), from €7,291 to €23,683
of which Trade receivables: +€13,643
- Cash +€6,843
up €6,843 (+12.9%), from €53,073 to €59,916
mainly Net result for the year (+€23,618) and Depreciation (+€7,753)
- Tangible fixed assets -€6,272
down €6,272 (-23.6%), from €26,536 to €20,263
of which Furniture and vehicles: -€4,399
- Reserves +€23,618
up €23,618 (+51.8%), from €45,627 to €69,246
- Tax, wage and social debts -€7,496
down €7,496 (-76.5%), from €9,795 to €2,299
- Gross operating margin +€27,082
up €27,082 (+205.1%), from €13,203 to €40,286
- Taxes +€4,542
up €4,542 (+167.7%), from €2,709 to €7,251
- Depreciation +€1,594
up €1,594 (+25.9%), from €6,159 to €7,753
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 | €89,173 | €106,111 | +€16,937 | +19.0% |
| Fixed assets | 21/28 | €26,536 | €20,263 | -€6,272 | -23.6% |
| Tangible fixed assets | 22/27 | €26,536 | €20,263 | -€6,272 | -23.6% |
| Plant, machinery and equipment | 23 | €9,223 | €7,350 | -€1,873 | -20.3% |
| Furniture and vehicles | 24 | €17,313 | €12,914 | -€4,399 | -25.4% |
| Current assets | 29/58 | €62,638 | €85,847 | +€23,210 | +37.1% |
| Amounts receivable within one year | 40/41 | €7,291 | €23,683 | +€16,392 | +224.8% |
| Trade receivables | 40 | - | €13,643 | +€13,643 | |
| Other amounts receivable | 41 | €7,291 | €10,040 | +€2,749 | +37.7% |
| Cash at bank and in hand | 54/58 | €53,073 | €59,916 | +€6,843 | +12.9% |
| Deferred charges and accrued income | 490/1 | €2,274 | €2,248 | -€26 | -1.1% |
| Total equity and liabilities | 10/49 | €89,173 | €106,111 | +€16,937 | +19.0% |
| Equity | 10/15 | €64,227 | €87,846 | +€23,618 | +36.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €45,627 | €69,246 | +€23,618 | +51.8% |
| Distributable reserves | 133 | €45,627 | €69,246 | +€23,618 | +51.8% |
| Amounts payable | 17/49 | €24,946 | €18,265 | -€6,681 | -26.8% |
| Amounts payable within one year | 42/48 | €24,025 | €16,322 | -€7,703 | -32.1% |
| Trade debts | 44 | €3,190 | €2,939 | -€251 | -7.9% |
| Suppliers | 440/4 | €3,190 | €2,939 | -€251 | -7.9% |
| Taxes, remuneration and social security | 45 | €9,795 | €2,299 | -€7,496 | -76.5% |
| Taxes | 450/3 | €9,795 | €2,299 | -€7,496 | -76.5% |
| Other amounts payable | 47/48 | €11,040 | €11,085 | +€45 | +0.4% |
| Accrued charges and deferred income | 492/3 | €920 | €1,942 | +€1,022 | +111.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,159 | €7,753 | +€1,594 | +25.9% |
| Other operating charges | 640/8 | €1,487 | €1,638 | +€151 | +10.2% |
| Gross operating margin | 9900 | €13,203 | €40,286 | +€27,082 | +205.1% |
| Operating profit (loss) | 9901 | €5,557 | €30,895 | +€25,338 | +456.0% |
| Financial income | 75/76B | €177 | €67 | -€110 | -62.2% |
| Recurring financial income | 75 | €177 | €67 | -€110 | -62.2% |
| Financial charges | 65/66B | €79 | €92 | +€13 | +16.0% |
| Recurring financial charges | 65 | €79 | €92 | +€13 | +16.0% |
| Profit (loss) for the period before taxes | 9903 | €5,655 | €30,870 | +€25,215 | +445.9% |
| Income taxes | 67/77 | €2,709 | €7,251 | +€4,542 | +167.7% |
| Profit (loss) for the period | 9904 | €2,946 | €23,618 | +€20,672 | +701.6% |
| Profit (loss) for the period to be appropriated | 9905 | €2,946 | €23,618 | +€20,672 | +701.6% |
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 9 October 2026 via checked.be.