HI QUALITY SOFTWARE: 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.
HI QUALITY SOFTWARE
Largest movements
- Cash -€30,801
down €30,801 (-6.6%), from €467,338 to €436,537
mainly Contributions, distributions and other (-€100,000) and Receivables within one year (-€4,461)
- Reserves -€25,758
down €25,758 (-5.9%), from €436,285 to €410,527
of which Distributable reserves: -€25,758
- Gross operating margin -€4,243
down €4,243 (-3.9%), from €107,758 to €103,515
- Financial income +€2,900
new in 2025: €2,900
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 | €490,848 | €461,897 | -€28,951 | -5.9% |
| Fixed assets | 21/28 | €5,009 | €2,767 | -€2,243 | -44.8% |
| Tangible fixed assets | 22/27 | €5,009 | €2,767 | -€2,243 | -44.8% |
| Plant, machinery and equipment | 23 | €883 | €360 | -€523 | -59.2% |
| Furniture and vehicles | 24 | €4,126 | €2,407 | -€1,720 | -41.7% |
| Current assets | 29/58 | €485,839 | €459,130 | -€26,708 | -5.5% |
| Amounts receivable within one year | 40/41 | €17,819 | €22,280 | +€4,461 | +25.0% |
| Trade receivables | 40 | €17,819 | €17,280 | -€539 | -3.0% |
| Other amounts receivable | 41 | - | €5,000 | +€5,000 | |
| Cash at bank and in hand | 54/58 | €467,338 | €436,537 | -€30,801 | -6.6% |
| Deferred charges and accrued income | 490/1 | €682 | €313 | -€369 | -54.1% |
| Total equity and liabilities | 10/49 | €490,848 | €461,897 | -€28,951 | -5.9% |
| Equity | 10/15 | €473,226 | €447,468 | -€25,758 | -5.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Capital | 10 | €12,400 | - | -€12,400 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Uncalled capital | 101 | €6,200 | - | -€6,200 | |
| Reserves | 13 | €436,285 | €410,527 | -€25,758 | -5.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Tax-exempt reserves | 132 | €3,278 | €3,278 | = | 0.0% |
| Distributable reserves | 133 | €431,147 | €405,389 | -€25,758 | -6.0% |
| Profit (loss) carried forward | 14 | €24,541 | €24,541 | = | 0.0% |
| Amounts payable | 17/49 | €17,622 | €14,429 | -€3,193 | -18.1% |
| Amounts payable within one year | 42/48 | €17,622 | €14,429 | -€3,193 | -18.1% |
| Trade debts | 44 | €405 | €26 | -€380 | -93.7% |
| Suppliers | 440/4 | €405 | €26 | -€380 | -93.7% |
| Taxes, remuneration and social security | 45 | €16,795 | €13,970 | -€2,824 | -16.8% |
| Taxes | 450/3 | €15,397 | €13,970 | -€1,426 | -9.3% |
| Remuneration and social security | 454/9 | €1,398 | €0 | -€1,398 | -100.0% |
| Other amounts payable | 47/48 | €422 | €433 | +€11 | +2.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,615 | €2,243 | -€372 | -14.2% |
| Other operating charges | 640/8 | €765 | €644 | -€121 | -15.8% |
| Gross operating margin | 9900 | €107,758 | €103,515 | -€4,243 | -3.9% |
| Operating profit (loss) | 9901 | €104,378 | €100,628 | -€3,750 | -3.6% |
| Financial income | 75/76B | - | €2,900 | +€2,900 | |
| Recurring financial income | 75 | - | €2,900 | +€2,900 | |
| Financial charges | 65/66B | €67 | €72 | +€5 | +7.6% |
| Recurring financial charges | 65 | €67 | €72 | +€5 | +7.6% |
| Profit (loss) for the period before taxes | 9903 | €104,311 | €103,456 | -€855 | -0.8% |
| Income taxes | 67/77 | €29,416 | €29,214 | -€201 | -0.7% |
| Profit (loss) for the period | 9904 | €74,895 | €74,242 | -€653 | -0.9% |
| Profit (loss) for the period to be appropriated | 9905 | €74,895 | €74,242 | -€653 | -0.9% |
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 2 October 2026 via checked.be.