I2-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.
I2-SOFT
Largest movements
- Cash +€13,945
up €13,945 (+15.3%), from €90,914 to €104,859
mainly Net result for the year (+€25,828) and Depreciation (+€14,405)
- Receivables within one year +€3,856
up €3,856 (+16.8%), from €23,016 to €26,872
of which Trade receivables: +€3,673
- Reserves +€25,828
up €25,828 (+16.3%), from €158,590 to €184,418
- Debts after one year -€15,271
down €15,271 (-20.5%), from €74,605 to €59,334
- Other debts +€3,894
up €3,894 (+12.0%), from €32,482 to €36,376
- Gross operating margin +€7,872
up €7,872 (+15.7%), from €50,090 to €57,962
- Depreciation +€4,941
up €4,941 (+52.2%), from €9,464 to €14,405
- Taxes +€903
up €903 (+9.3%), from €9,722 to €10,625
- Financial charges -€816
down €816 (-11.1%), from €7,325 to €6,509
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 | €312,760 | €329,301 | +€16,540 | +5.3% |
| Fixed assets | 21/28 | €197,393 | €196,012 | -€1,382 | -0.7% |
| Tangible fixed assets | 22/27 | €197,393 | €196,012 | -€1,382 | -0.7% |
| Land and buildings | 22 | €190,127 | €182,735 | -€7,392 | -3.9% |
| Plant, machinery and equipment | 23 | €6,705 | €5,029 | -€1,676 | -25.0% |
| Furniture and vehicles | 24 | €561 | €8,248 | +€7,687 | +1,370% |
| Current assets | 29/58 | €115,367 | €133,289 | +€17,922 | +15.5% |
| Amounts receivable within one year | 40/41 | €23,016 | €26,872 | +€3,856 | +16.8% |
| Trade receivables | 40 | €23,016 | €26,690 | +€3,673 | +16.0% |
| Other amounts receivable | 41 | €0 | €182 | +€182 | |
| Cash at bank and in hand | 54/58 | €90,914 | €104,859 | +€13,945 | +15.3% |
| Deferred charges and accrued income | 490/1 | €1,437 | €1,558 | +€122 | +8.5% |
| Total equity and liabilities | 10/49 | €312,760 | €329,301 | +€16,540 | +5.3% |
| Equity | 10/15 | €178,590 | €204,418 | +€25,828 | +14.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €158,590 | €184,418 | +€25,828 | +16.3% |
| Distributable reserves | 133 | €158,590 | €184,418 | +€25,828 | +16.3% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €134,170 | €124,883 | -€9,288 | -6.9% |
| Amounts payable after more than one year | 17 | €74,605 | €59,334 | -€15,271 | -20.5% |
| Financial debts | 170/4 | €74,605 | €59,334 | -€15,271 | -20.5% |
| Amounts payable within one year | 42/48 | €59,566 | €65,549 | +€5,983 | +10.0% |
| Current portion of amounts payable after more than one year | 42 | €14,584 | €15,271 | +€686 | +4.7% |
| Financial debts | 43 | €601 | €1,631 | +€1,030 | +171% |
| Credit institutions | 430/8 | €601 | €1,631 | +€1,030 | +171% |
| Trade debts | 44 | €2,124 | €2,185 | +€60 | +2.8% |
| Suppliers | 440/4 | €2,124 | €2,185 | +€60 | +2.8% |
| Taxes, remuneration and social security | 45 | €9,774 | €10,087 | +€313 | +3.2% |
| Taxes | 450/3 | €9,774 | €10,087 | +€313 | +3.2% |
| Other amounts payable | 47/48 | €32,482 | €36,376 | +€3,894 | +12.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,464 | €14,405 | +€4,941 | +52.2% |
| Other operating charges | 640/8 | €1,195 | €1,138 | -€57 | -4.8% |
| Gross operating margin | 9900 | €50,090 | €57,962 | +€7,872 | +15.7% |
| Operating profit (loss) | 9901 | €39,430 | €42,418 | +€2,988 | +7.6% |
| Financial income | 75/76B | €175 | €544 | +€369 | +211% |
| Recurring financial income | 75 | €175 | €544 | +€369 | +211% |
| Financial charges | 65/66B | €7,325 | €6,509 | -€816 | -11.1% |
| Recurring financial charges | 65 | €7,325 | €6,509 | -€816 | -11.1% |
| Profit (loss) for the period before taxes | 9903 | €32,280 | €36,453 | +€4,173 | +12.9% |
| Income taxes | 67/77 | €9,722 | €10,625 | +€903 | +9.3% |
| Profit (loss) for the period | 9904 | €22,558 | €25,828 | +€3,270 | +14.5% |
| Profit (loss) for the period to be appropriated | 9905 | €22,558 | €25,828 | +€3,270 | +14.5% |
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 29 October 2026 via checked.be.