INTEGRATED BUSINESS SOFTWARE SERVICES: 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.
INTEGRATED BUSINESS SOFTWARE SERVICES
Largest movements
- Cash +€130,911
up €130,911 (+40.3%), from €324,892 to €455,803
mainly Other debts (+€144,145) and Net result for the year (+€116,399)
- Current investments -€109,517
down €109,517 (-69.5%), from €157,611 to €48,095
- Tangible fixed assets -€9,174
down €9,174 (-77.6%), from €11,816 to €2,642
of which Furniture and vehicles: -€10,616
- Other debts +€144,145
up €144,145 (+155%), from €93,251 to €237,396
- Reserves -€130,671
down €130,671 (-30.7%), from €425,783 to €295,112
- Gross operating margin +€16,202
up €16,202 (+12.7%), from €127,498 to €143,701
- Financial income +€15,814
up €15,814 (+40.3%), from €39,246 to €55,059
- Financial charges +€12,922
up €12,922, from -€699 to €12,223
- Taxes +€9,524
up €9,524 (+21.9%), from €43,533 to €53,058
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €562,030 | €574,318 | +€12,288 | +2.2% |
| Fixed assets | 21/28 | €11,816 | €2,642 | -€9,174 | -77.6% |
| Tangible fixed assets | 22/27 | €11,816 | €2,642 | -€9,174 | -77.6% |
| Plant, machinery and equipment | 23 | - | €1,442 | +€1,442 | |
| Furniture and vehicles | 24 | €11,816 | €1,200 | -€10,616 | -89.8% |
| Current assets | 29/58 | €550,215 | €571,677 | +€21,462 | +3.9% |
| Amounts receivable within one year | 40/41 | €65,680 | €67,779 | +€2,098 | +3.2% |
| Trade receivables | 40 | €64,977 | €67,779 | +€2,801 | +4.3% |
| Other amounts receivable | 41 | €703 | - | -€703 | |
| Current investments | 50/53 | €157,611 | €48,095 | -€109,517 | -69.5% |
| Cash at bank and in hand | 54/58 | €324,892 | €455,803 | +€130,911 | +40.3% |
| Deferred charges and accrued income | 490/1 | €2,031 | - | -€2,031 | |
| Total equity and liabilities | 10/49 | €562,030 | €574,318 | +€12,288 | +2.2% |
| Equity | 10/15 | €431,983 | €301,312 | -€130,671 | -30.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €425,783 | €295,112 | -€130,671 | -30.7% |
| Distributable reserves | 133 | €425,783 | €295,112 | -€130,671 | -30.7% |
| Amounts payable | 17/49 | €130,047 | €273,006 | +€142,959 | +110% |
| Amounts payable within one year | 42/48 | €130,047 | €273,006 | +€142,959 | +110% |
| Trade debts | 44 | €1,055 | €114 | -€942 | -89.2% |
| Suppliers | 440/4 | €1,055 | €114 | -€942 | -89.2% |
| Taxes, remuneration and social security | 45 | €35,741 | €35,497 | -€244 | -0.7% |
| Taxes | 450/3 | €33,291 | €32,600 | -€691 | -2.1% |
| Remuneration and social security | 454/9 | €2,450 | €2,897 | +€447 | +18.2% |
| Other amounts payable | 47/48 | €93,251 | €237,396 | +€144,145 | +155% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,531 | €10,640 | -€890 | -7.7% |
| Other operating charges | 640/8 | €5,466 | €6,440 | +€974 | +17.8% |
| Gross operating margin | 9900 | €127,498 | €143,701 | +€16,202 | +12.7% |
| Operating profit (loss) | 9901 | €110,502 | €126,620 | +€16,119 | +14.6% |
| Financial income | 75/76B | €39,246 | €55,059 | +€15,814 | +40.3% |
| Recurring financial income | 75 | €39,246 | €55,059 | +€15,814 | +40.3% |
| Financial charges | 65/66B | -€699 | €12,223 | +€12,922 | |
| Recurring financial charges | 65 | -€699 | €12,223 | +€12,922 | |
| Profit (loss) for the period before taxes | 9903 | €150,446 | €169,457 | +€19,011 | +12.6% |
| Income taxes | 67/77 | €43,533 | €53,058 | +€9,524 | +21.9% |
| Profit (loss) for the period | 9904 | €106,913 | €116,399 | +€9,486 | +8.9% |
| Profit (loss) for the period to be appropriated | 9905 | €106,913 | €116,399 | +€9,486 | +8.9% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.