FC SOFTWARE: 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.
FC SOFTWARE
Largest movements
- Tangible fixed assets -€16,865
down €16,865 (-41.3%), from €40,884 to €24,019
of which Leasing and similar rights: -€14,711
- Cash -€10,655
down €10,655 (-17.9%), from €59,385 to €48,730
mainly Contributions, distributions and other (-€67,000) and Debts after one year (-€12,028)
- Receivables within one year +€8,704
up €8,704 (+25.7%), from €33,916 to €42,621
of which Trade receivables: +€4,438
- Receivables after one year -€4,360
down €4,360 (-11.6%), from €37,584 to €33,224
- Deferred charges and accrued income +€2,804
new in 2025: €2,804
- Reserves -€72,903
down €72,903 (-61.6%), from €118,319 to €45,416
- Other debts +€61,000
up €61,000 (+1016.7%), from €6,000 to €67,000
- Debts after one year -€12,028
down €12,028 (-82.7%), from €14,550 to €2,522
- Trade debts +€4,068
up €4,068 (+383.8%), from €1,060 to €5,128
- Current portion of long-term debt -€3,496
down €3,496 (-22.5%), from €15,524 to €12,028
- Gross operating margin -€12,641
down €12,641 (-37.1%), from €34,090 to €21,449
- Taxes -€3,502
down €3,502 (-43.4%), from €8,072 to €4,570
- Depreciation -€573
down €573 (-3.0%), from €19,307 to €18,734
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 | €171,770 | €151,397 | -€20,373 | -11.9% |
| Fixed assets | 21/28 | €40,884 | €24,019 | -€16,865 | -41.3% |
| Tangible fixed assets | 22/27 | €40,884 | €24,019 | -€16,865 | -41.3% |
| Plant, machinery and equipment | 23 | €10,679 | €8,525 | -€2,154 | -20.2% |
| Leasing and similar rights | 25 | €30,205 | €15,494 | -€14,711 | -48.7% |
| Current assets | 29/58 | €130,885 | €127,378 | -€3,507 | -2.7% |
| Amounts receivable after more than one year | 29 | €37,584 | €33,224 | -€4,360 | -11.6% |
| Other amounts receivable | 291 | €37,584 | €33,224 | -€4,360 | -11.6% |
| Amounts receivable within one year | 40/41 | €33,916 | €42,621 | +€8,704 | +25.7% |
| Trade receivables | 40 | €13,145 | €17,582 | +€4,438 | +33.8% |
| Other amounts receivable | 41 | €20,771 | €25,038 | +€4,267 | +20.5% |
| Cash at bank and in hand | 54/58 | €59,385 | €48,730 | -€10,655 | -17.9% |
| Deferred charges and accrued income | 490/1 | - | €2,804 | +€2,804 | |
| Total equity and liabilities | 10/49 | €171,770 | €151,397 | -€20,373 | -11.9% |
| Equity | 10/15 | €124,516 | €51,613 | -€72,903 | -58.5% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Contributions outside capital | 11 | €6,197 | €6,197 | = | 0.0% |
| Share premium | 1100/10 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €118,319 | €45,416 | -€72,903 | -61.6% |
| Distributable reserves | 133 | €118,319 | €45,416 | -€72,903 | -61.6% |
| Amounts payable | 17/49 | €47,253 | €99,784 | +€52,530 | +111.2% |
| Amounts payable after more than one year | 17 | €14,550 | €2,522 | -€12,028 | -82.7% |
| Financial debts | 170/4 | €14,550 | €2,522 | -€12,028 | -82.7% |
| Amounts payable within one year | 42/48 | €32,703 | €97,262 | +€64,558 | +197.4% |
| Current portion of amounts payable after more than one year | 42 | €15,524 | €12,028 | -€3,496 | -22.5% |
| Trade debts | 44 | €1,060 | €5,128 | +€4,068 | +383.8% |
| Suppliers | 440/4 | €1,060 | €5,128 | +€4,068 | +383.8% |
| Taxes, remuneration and social security | 45 | €10,119 | €13,106 | +€2,986 | +29.5% |
| Taxes | 450/3 | €10,119 | €13,106 | +€2,986 | +29.5% |
| Other amounts payable | 47/48 | €6,000 | €67,000 | +€61,000 | +1016.7% |
| Non-recurring operating income | 76A | €6,941 | €6,891 | -€50 | -0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,307 | €18,734 | -€573 | -3.0% |
| Other operating charges | 640/8 | €2,308 | €2,615 | +€307 | +13.3% |
| Gross operating margin | 9900 | €34,090 | €21,449 | -€12,641 | -37.1% |
| Operating profit (loss) | 9901 | €12,475 | €100 | -€12,375 | -99.2% |
| Financial income | 75/76B | €1,312 | €1,047 | -€265 | -20.2% |
| Recurring financial income | 75 | €1,312 | €1,047 | -€265 | -20.2% |
| Financial charges | 65/66B | €2,288 | €2,480 | +€191 | +8.4% |
| Recurring financial charges | 65 | €2,288 | €2,480 | +€191 | +8.4% |
| Profit (loss) for the period before taxes | 9903 | €11,498 | -€1,333 | -€12,831 | |
| Income taxes | 67/77 | €8,072 | €4,570 | -€3,502 | -43.4% |
| Profit (loss) for the period | 9904 | €3,426 | -€5,903 | -€9,329 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,426 | -€5,903 | -€9,329 |
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.