HUBERLAND SOFTWARE COMPAGNIE: 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.
HUBERLAND SOFTWARE COMPAGNIE
Largest movements
- Current investments -€21,417
down €21,417 (-11.8%), from €180,777 to €159,360
- Cash +€10,385
up €10,385 (+723%), from €1,436 to €11,822
mainly Other debts (+€143,898) and Current investments (+€21,417)
- Reserves -€150,445
down €150,445 (-40.3%), from €372,857 to €222,412
of which Distributable reserves: -€150,445
- Other debts +€143,898
new in 2025: €143,898
- Gross operating margin -€77,184
down €77,184, from €59,834 to -€17,350
- Depreciation -€10,655
down €10,655 (-94.8%), from €11,240 to €585
- Financial income +€9,021
up €9,021 (+232%), from €3,881 to €12,902
- Taxes -€4,681
down €4,681 (-97.3%), from €4,812 to €131
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 | €397,366 | €390,244 | -€7,123 | -1.8% |
| Fixed assets | 21/28 | €93,390 | €92,805 | -€585 | -0.6% |
| Tangible fixed assets | 22/27 | €93,390 | €92,805 | -€585 | -0.6% |
| Land and buildings | 22 | €92,805 | €92,805 | = | 0.0% |
| Plant, machinery and equipment | 23 | €585 | - | -€585 | |
| Current assets | 29/58 | €303,976 | €297,439 | -€6,538 | -2.2% |
| Amounts receivable within one year | 40/41 | €121,763 | €122,683 | +€920 | +0.8% |
| Trade receivables | 40 | €2,586 | €2,586 | = | 0.0% |
| Other amounts receivable | 41 | €119,177 | €120,097 | +€920 | +0.8% |
| Current investments | 50/53 | €180,777 | €159,360 | -€21,417 | -11.8% |
| Cash at bank and in hand | 54/58 | €1,436 | €11,822 | +€10,385 | +723% |
| Deferred charges and accrued income | 490/1 | - | €3,574 | +€3,574 | |
| Total equity and liabilities | 10/49 | €397,366 | €390,244 | -€7,123 | -1.8% |
| Equity | 10/15 | €391,607 | €241,162 | -€150,445 | -38.4% |
| Contributions | 10/11 | €18,750 | €18,750 | = | 0.0% |
| Reserves | 13 | €372,857 | €222,412 | -€150,445 | -40.3% |
| Non-distributable reserves | 130/1 | €1,875 | €1,875 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,875 | €1,875 | = | 0.0% |
| Distributable reserves | 133 | €370,982 | €220,537 | -€150,445 | -40.6% |
| Amounts payable | 17/49 | €5,759 | €149,082 | +€143,322 | +2,489% |
| Amounts payable within one year | 42/48 | €5,759 | €149,082 | +€143,322 | +2,489% |
| Trade debts | 44 | €1,374 | €798 | -€576 | -41.9% |
| Suppliers | 440/4 | €1,374 | €798 | -€576 | -41.9% |
| Taxes, remuneration and social security | 45 | €4,385 | €4,385 | = | 0.0% |
| Taxes | 450/3 | €4,385 | €4,385 | = | 0.0% |
| Other amounts payable | 47/48 | - | €143,898 | +€143,898 | |
| Non-recurring operating income | 76A | €80,690 | - | -€80,690 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,240 | €585 | -€10,655 | -94.8% |
| Other operating charges | 640/8 | €1,193 | €1,230 | +€38 | +3.1% |
| Gross operating margin | 9900 | €59,834 | -€17,350 | -€77,184 | |
| Operating profit (loss) | 9901 | €47,401 | -€19,165 | -€66,566 | |
| Financial income | 75/76B | €3,881 | €12,902 | +€9,021 | +232% |
| Recurring financial income | 75 | €3,881 | €12,902 | +€9,021 | +232% |
| Financial charges | 65/66B | €151 | €153 | +€2 | +1.1% |
| Recurring financial charges | 65 | €151 | €153 | +€2 | +1.1% |
| Profit (loss) for the period before taxes | 9903 | €51,131 | -€6,416 | -€57,547 | |
| Income taxes | 67/77 | €4,812 | €131 | -€4,681 | -97.3% |
| Profit (loss) for the period | 9904 | €46,319 | -€6,547 | -€52,865 | |
| Profit (loss) for the period to be appropriated | 9905 | €46,319 | -€6,547 | -€52,865 |
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 30 October 2026 via checked.be.