INDIVIDUAL COMPUTER APPLICATIONS 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.
INDIVIDUAL COMPUTER APPLICATIONS SOFTWARE
Largest movements
- Cash -€2,725
down €2,725 (-80.3%), from €3,393 to €668
mainly Net result for the year (-€10,429) and Receivables within one year (-€396)
- Receivables within one year +€396
up €396 (+135.9%), from €291 to €687
of which Other amounts receivable: +€396
- Deferred charges and accrued income -€329
down €329 (-100.0%), from €329 to €0
- Profit (loss) carried forward -€10,429
down €10,429 (-12.1%), from -€86,388 to -€96,817
- Other debts +€7,938
up €7,938 (+11.2%), from €70,629 to €78,567
- Trade debts -€168
down €168 (-14.2%), from €1,180 to €1,012
- Gross operating margin -€5,297
down €5,297 (-117.9%), from -€4,493 to -€9,790
- Financial income -€128
down €128 (-99.2%), from €130 to €1
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 | €4,013 | €1,354 | -€2,659 | -66.3% |
| Current assets | 29/58 | €4,013 | €1,354 | -€2,659 | -66.3% |
| Amounts receivable within one year | 40/41 | €291 | €687 | +€396 | +135.9% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €291 | €687 | +€396 | +135.9% |
| Cash at bank and in hand | 54/58 | €3,393 | €668 | -€2,725 | -80.3% |
| Deferred charges and accrued income | 490/1 | €329 | €0 | -€329 | -100.0% |
| Total equity and liabilities | 10/49 | €4,013 | €1,354 | -€2,659 | -66.3% |
| Equity | 10/15 | -€67,796 | -€78,225 | -€10,429 | -15.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€86,388 | -€96,817 | -€10,429 | -12.1% |
| Amounts payable | 17/49 | €71,809 | €79,579 | +€7,771 | +10.8% |
| Amounts payable within one year | 42/48 | €71,809 | €79,579 | +€7,771 | +10.8% |
| Trade debts | 44 | €1,180 | €1,012 | -€168 | -14.2% |
| Suppliers | 440/4 | €1,180 | €1,012 | -€168 | -14.2% |
| Other amounts payable | 47/48 | €70,629 | €78,567 | +€7,938 | +11.2% |
| Other operating charges | 640/8 | €502 | €507 | +€5 | +1.0% |
| Gross operating margin | 9900 | -€4,493 | -€9,790 | -€5,297 | -117.9% |
| Operating profit (loss) | 9901 | -€4,995 | -€10,297 | -€5,302 | -106.2% |
| Financial income | 75/76B | €130 | €1 | -€128 | -99.2% |
| Recurring financial income | 75 | €130 | €1 | -€128 | -99.2% |
| Financial charges | 65/66B | €129 | €133 | +€4 | +3.3% |
| Recurring financial charges | 65 | €129 | €133 | +€4 | +3.3% |
| Profit (loss) for the period before taxes | 9903 | -€4,994 | -€10,429 | -€5,435 | -108.8% |
| Profit (loss) for the period | 9904 | -€4,994 | -€10,429 | -€5,435 | -108.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,994 | -€10,429 | -€5,435 | -108.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.