INTERPRETIVE SOFTWARE CONSULTING: 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.
INTERPRETIVE SOFTWARE CONSULTING
Largest movements
- Cash +€11,682
up €11,682 (+28.4%), from €41,126 to €52,808
mainly Depreciation (+€12,112) and Receivables within one year (+€5,069)
- Intangible fixed assets -€10,000
down €10,000 (-36.4%), from €27,500 to €17,500
- Receivables within one year -€5,069
down €5,069 (-53.7%), from €9,447 to €4,378
of which Trade receivables: -€3,586
- Other debts -€7,645
down €7,645 (-8.0%), from €95,395 to €87,750
- Trade debts +€1,997
up €1,997 (+73.1%), from €2,732 to €4,729
- Profit (loss) carried forward +€1,904
up €1,904 (+2.9%), from -€65,944 to -€64,040
- Gross operating margin +€9,072
up €9,072 (+120.0%), from €7,559 to €16,631
- Other operating charges -€320
down €320 (-18.8%), from €1,697 to €1,377
- Depreciation +€305
up €305 (+2.6%), from €11,808 to €12,112
- Financial charges -€218
down €218 (-16.6%), from €1,315 to €1,097
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 | €85,858 | €82,254 | -€3,604 | -4.2% |
| Fixed assets | 21/28 | €34,454 | €23,687 | -€10,766 | -31.2% |
| Intangible fixed assets | 21 | €27,500 | €17,500 | -€10,000 | -36.4% |
| Tangible fixed assets | 22/27 | €6,929 | €6,163 | -€766 | -11.1% |
| Plant, machinery and equipment | 23 | €6,929 | €5,121 | -€1,808 | -26.1% |
| Furniture and vehicles | 24 | - | €1,041 | +€1,041 | |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €51,405 | €58,567 | +€7,162 | +13.9% |
| Amounts receivable within one year | 40/41 | €9,447 | €4,378 | -€5,069 | -53.7% |
| Trade receivables | 40 | €7,400 | €3,814 | -€3,586 | -48.5% |
| Other amounts receivable | 41 | €2,047 | €564 | -€1,483 | -72.5% |
| Cash at bank and in hand | 54/58 | €41,126 | €52,808 | +€11,682 | +28.4% |
| Deferred charges and accrued income | 490/1 | €831 | €1,381 | +€550 | +66.1% |
| Total equity and liabilities | 10/49 | €85,858 | €82,254 | -€3,604 | -4.2% |
| Equity | 10/15 | -€12,408 | -€10,505 | +€1,904 | +15.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Contributions outside capital | 11 | €20,000 | €20,000 | = | 0.0% |
| Other | 1109/19 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €33,535 | €33,535 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €31,535 | €31,535 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€65,944 | -€64,040 | +€1,904 | +2.9% |
| Amounts payable | 17/49 | €98,266 | €92,759 | -€5,508 | -5.6% |
| Amounts payable within one year | 42/48 | €98,266 | €92,759 | -€5,508 | -5.6% |
| Trade debts | 44 | €2,732 | €4,729 | +€1,997 | +73.1% |
| Suppliers | 440/4 | €2,732 | €4,729 | +€1,997 | +73.1% |
| Taxes, remuneration and social security | 45 | €139 | €280 | +€141 | +101.3% |
| Taxes | 450/3 | €139 | €280 | +€141 | +101.3% |
| Other amounts payable | 47/48 | €95,395 | €87,750 | -€7,645 | -8.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,808 | €12,112 | +€305 | +2.6% |
| Other operating charges | 640/8 | €1,697 | €1,377 | -€320 | -18.8% |
| Gross operating margin | 9900 | €7,559 | €16,631 | +€9,072 | +120.0% |
| Operating profit (loss) | 9901 | -€5,946 | €3,142 | +€9,087 | |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €1,315 | €1,097 | -€218 | -16.6% |
| Recurring financial charges | 65 | €1,315 | €1,097 | -€218 | -16.6% |
| Profit (loss) for the period before taxes | 9903 | -€7,260 | €2,045 | +€9,304 | |
| Income taxes | 67/77 | €139 | €141 | +€2 | +1.3% |
| Profit (loss) for the period | 9904 | -€7,399 | €1,904 | +€9,303 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,399 | €1,904 | +€9,303 |
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 9 October 2026 via checked.be.