GI-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.
GI-SOFT
Largest movements
- Cash -€82,154
down €82,154 (-12.8%), from €641,116 to €558,963
mainly Contributions, distributions and other (-€137,925) and Smaller working-capital items (-€78)
- Receivables within one year -€11,659
down €11,659 (-34.3%), from €34,007 to €22,349
of which Other amounts receivable: -€13,742
- Reserves -€99,257
down €99,257 (-9.9%), from €1.0m to €904,968
- Taxes -€6,266
down €6,266 (-23.7%), from €26,477 to €20,211
- Gross operating margin -€2,438
down €2,438 (-4.2%), from €58,683 to €56,244
- Financial income -€1,783
down €1,783 (-23.8%), from €7,506 to €5,723
- Other operating charges -€801
down €801 (-31.2%), from €2,571 to €1,770
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 | €1,031,969 | €937,855 | -€94,115 | -9.1% |
| Fixed assets | 21/28 | €322 | €0 | -€322 | -100.0% |
| Tangible fixed assets | 22/27 | €322 | €0 | -€322 | -100.0% |
| Other tangible fixed assets | 26 | €322 | €0 | -€322 | -100.0% |
| Current assets | 29/58 | €1,031,647 | €937,855 | -€93,792 | -9.1% |
| Amounts receivable within one year | 40/41 | €34,007 | €22,349 | -€11,659 | -34.3% |
| Trade receivables | 40 | €20,265 | €22,349 | +€2,083 | +10.3% |
| Other amounts receivable | 41 | €13,742 | €0 | -€13,742 | -100.0% |
| Current investments | 50/53 | €343,105 | €343,105 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €641,116 | €558,963 | -€82,154 | -12.8% |
| Deferred charges and accrued income | 490/1 | €13,419 | €13,439 | +€20 | +0.1% |
| Total equity and liabilities | 10/49 | €1,031,969 | €937,855 | -€94,115 | -9.1% |
| Equity | 10/15 | €1,010,830 | €911,573 | -€99,257 | -9.8% |
| Contributions | 10/11 | €6,605 | €6,605 | = | 0.0% |
| Reserves | 13 | €1,004,224 | €904,968 | -€99,257 | -9.9% |
| Distributable reserves | 133 | €1,004,224 | €904,968 | -€99,257 | -9.9% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €21,140 | €26,282 | +€5,142 | +24.3% |
| Amounts payable within one year | 42/48 | €21,140 | €26,282 | +€5,142 | +24.3% |
| Trade debts | 44 | €831 | €772 | -€58 | -7.0% |
| Suppliers | 440/4 | €831 | €772 | -€58 | -7.0% |
| Taxes, remuneration and social security | 45 | €20,309 | €25,509 | +€5,201 | +25.6% |
| Taxes | 450/3 | €20,309 | €25,509 | +€5,201 | +25.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €881 | €322 | -€559 | -63.4% |
| Other operating charges | 640/8 | €2,571 | €1,770 | -€801 | -31.2% |
| Gross operating margin | 9900 | €58,683 | €56,244 | -€2,438 | -4.2% |
| Operating profit (loss) | 9901 | €55,231 | €54,152 | -€1,078 | -2.0% |
| Financial income | 75/76B | €7,506 | €5,723 | -€1,783 | -23.8% |
| Recurring financial income | 75 | €7,506 | €5,723 | -€1,783 | -23.8% |
| Financial charges | 65/66B | €579 | €997 | +€418 | +72.3% |
| Recurring financial charges | 65 | €579 | €997 | +€418 | +72.3% |
| Profit (loss) for the period before taxes | 9903 | €62,159 | €58,879 | -€3,280 | -5.3% |
| Income taxes | 67/77 | €26,477 | €20,211 | -€6,266 | -23.7% |
| Profit (loss) for the period | 9904 | €35,682 | €38,668 | +€2,986 | +8.4% |
| Transfer from tax-exempt reserves | 789 | €52,625 | €0 | -€52,625 | -100.0% |
| Profit (loss) for the period to be appropriated | 9905 | €88,307 | €38,668 | -€49,639 | -56.2% |
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 10 October 2026 via checked.be.