FINSOFT: 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.
FINSOFT
Largest movements
- Tangible fixed assets -€6,344
down €6,344 (-7.8%), from €80,975 to €74,631
of which Land and buildings: -€3,637
- Deferred charges and accrued income +€5,858
up €5,858 (+33.3%), from €17,596 to €23,454
- Cash +€4,205
up €4,205 (+11.5%), from €36,545 to €40,749
mainly Depreciation (+€6,344) and Other debts (+€3,657)
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€4,922
up €4,922 (+315%), from €1,564 to €6,486
- Financial income -€745
down €745 (-11.5%), from €6,483 to €5,738
- Depreciation +€417
up €417 (+7.0%), from €5,927 to €6,344
- Financial charges -€181
down €181 (-27.8%), from €650 to €469
- Other operating charges +€117
up €117 (+2.2%), from €5,213 to €5,331
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 | €364,560 | €368,350 | +€3,790 | +1.0% |
| Fixed assets | 21/28 | €306,225 | €299,881 | -€6,344 | -2.1% |
| Tangible fixed assets | 22/27 | €80,975 | €74,631 | -€6,344 | -7.8% |
| Land and buildings | 22 | €75,536 | €71,899 | -€3,637 | -4.8% |
| Plant, machinery and equipment | 23 | €3,769 | €2,732 | -€1,037 | -27.5% |
| Furniture and vehicles | 24 | €1,670 | - | -€1,670 | |
| Financial fixed assets | 28 | €225,250 | €225,250 | = | 0.0% |
| Current assets | 29/58 | €58,335 | €68,469 | +€10,134 | +17.4% |
| Amounts receivable within one year | 40/41 | €4,195 | €4,266 | +€71 | +1.7% |
| Other amounts receivable | 41 | €4,195 | €4,266 | +€71 | +1.7% |
| Cash at bank and in hand | 54/58 | €36,545 | €40,749 | +€4,205 | +11.5% |
| Deferred charges and accrued income | 490/1 | €17,596 | €23,454 | +€5,858 | +33.3% |
| Total equity and liabilities | 10/49 | €364,560 | €368,350 | +€3,790 | +1.0% |
| Equity | 10/15 | €356,774 | €356,667 | -€107 | 0.0% |
| Contributions | 10/11 | €99,157 | €99,157 | = | 0.0% |
| Reserves | 13 | €245,175 | €245,175 | = | 0.0% |
| Tax-exempt reserves | 132 | €15,000 | €15,000 | = | 0.0% |
| Distributable reserves | 133 | €230,175 | €230,175 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,442 | €12,335 | -€107 | -0.9% |
| Amounts payable | 17/49 | €7,786 | €11,683 | +€3,897 | +50.1% |
| Amounts payable within one year | 42/48 | €5,684 | €11,284 | +€5,599 | +98.5% |
| Trade debts | 44 | €14 | €1,768 | +€1,755 | +12,930% |
| Suppliers | 440/4 | €14 | €1,768 | +€1,755 | +12,930% |
| Taxes, remuneration and social security | 45 | - | €188 | +€188 | |
| Taxes | 450/3 | - | €188 | +€188 | |
| Other amounts payable | 47/48 | €5,671 | €9,328 | +€3,657 | +64.5% |
| Accrued charges and deferred income | 492/3 | €2,102 | €400 | -€1,702 | -81.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,927 | €6,344 | +€417 | +7.0% |
| Other operating charges | 640/8 | €5,213 | €5,331 | +€117 | +2.2% |
| Gross operating margin | 9900 | €1,564 | €6,486 | +€4,922 | +315% |
| Operating profit (loss) | 9901 | -€9,576 | -€5,188 | +€4,388 | +45.8% |
| Financial income | 75/76B | €6,483 | €5,738 | -€745 | -11.5% |
| Recurring financial income | 75 | €6,483 | €5,738 | -€745 | -11.5% |
| Financial charges | 65/66B | €650 | €469 | -€181 | -27.8% |
| Recurring financial charges | 65 | €650 | €469 | -€181 | -27.8% |
| Profit (loss) for the period before taxes | 9903 | -€3,744 | €80 | +€3,824 | |
| Income taxes | 67/77 | €164 | €188 | +€24 | +14.8% |
| Profit (loss) for the period | 9904 | -€3,907 | -€107 | +€3,800 | +97.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,907 | -€107 | +€3,800 | +97.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.