FILOSOFT: 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.
FILOSOFT
Largest movements
- Tangible fixed assets -€22,820
down €22,820 (-14.4%), from €158,243 to €135,423
of which Other tangible fixed assets: -€29,910
- Receivables within one year -€17,783
down €17,783 (-94.5%), from €18,817 to €1,034
of which Trade receivables: -€10,774
- Cash +€13,043
up €13,043 (+479%), from €2,724 to €15,767
mainly Depreciation (+€31,382) and Receivables within one year (+€17,783)
- Debts after one year -€22,978
down €22,978 (-27.3%), from €84,318 to €61,340
- Reserves -€7,542
down €7,542 (-15.0%), from €50,199 to €42,657
of which Distributable reserves: -€7,542
- Tax, wage and social debts +€2,205
up €2,205 (+87.4%), from €2,524 to €4,729
- Gross operating margin -€19,375
down €19,375 (-36.3%), from €53,361 to €33,986
- Taxes -€1,775
down €1,775 (-75.1%), from €2,364 to €589
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 | €179,784 | €152,224 | -€27,560 | -15.3% |
| Fixed assets | 21/28 | €158,243 | €135,423 | -€22,820 | -14.4% |
| Tangible fixed assets | 22/27 | €158,243 | €135,423 | -€22,820 | -14.4% |
| Furniture and vehicles | 24 | €306 | €7,396 | +€7,090 | +2,317% |
| Other tangible fixed assets | 26 | €157,937 | €128,027 | -€29,910 | -18.9% |
| Current assets | 29/58 | €21,541 | €16,801 | -€4,740 | -22.0% |
| Amounts receivable within one year | 40/41 | €18,817 | €1,034 | -€17,783 | -94.5% |
| Trade receivables | 40 | €10,774 | - | -€10,774 | |
| Other amounts receivable | 41 | €8,043 | €1,034 | -€7,009 | -87.1% |
| Cash at bank and in hand | 54/58 | €2,724 | €15,767 | +€13,043 | +479% |
| Total equity and liabilities | 10/49 | €179,784 | €152,224 | -€27,560 | -15.3% |
| Equity | 10/15 | €68,799 | €61,257 | -€7,542 | -11.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €50,199 | €42,657 | -€7,542 | -15.0% |
| 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 | €48,339 | €40,797 | -€7,542 | -15.6% |
| Amounts payable | 17/49 | €110,985 | €90,967 | -€20,018 | -18.0% |
| Amounts payable after more than one year | 17 | €84,318 | €61,340 | -€22,978 | -27.3% |
| Financial debts | 170/4 | €84,318 | €61,340 | -€22,978 | -27.3% |
| Amounts payable within one year | 42/48 | €26,667 | €28,727 | +€2,060 | +7.7% |
| Current portion of amounts payable after more than one year | 42 | €19,403 | €18,260 | -€1,143 | -5.9% |
| Trade debts | 44 | €1,799 | €2,797 | +€998 | +55.5% |
| Suppliers | 440/4 | €1,799 | €2,797 | +€998 | +55.5% |
| Advances received on contracts in progress | 46 | €2,941 | €2,941 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €2,524 | €4,729 | +€2,205 | +87.4% |
| Taxes | 450/3 | €2,524 | €4,729 | +€2,205 | +87.4% |
| Accrued charges and deferred income | 492/3 | - | €900 | +€900 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,110 | €31,382 | +€272 | +0.9% |
| Other operating charges | 640/8 | €7,115 | €6,629 | -€486 | -6.8% |
| Gross operating margin | 9900 | €53,361 | €33,986 | -€19,375 | -36.3% |
| Operating profit (loss) | 9901 | €15,136 | -€4,025 | -€19,161 | |
| Financial charges | 65/66B | €3,371 | €2,928 | -€443 | -13.1% |
| Recurring financial charges | 65 | €3,371 | €2,928 | -€443 | -13.1% |
| Profit (loss) for the period before taxes | 9903 | €11,765 | -€6,953 | -€18,718 | |
| Income taxes | 67/77 | €2,364 | €589 | -€1,775 | -75.1% |
| Profit (loss) for the period | 9904 | €9,401 | -€7,542 | -€16,943 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,401 | -€7,542 | -€16,943 |
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 27 October 2026 via checked.be.