IPA 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.
IPA SOFTWARE
Largest movements
- Cash +€37,939
up €37,939 (+16.5%), from €229,550 to €267,489
mainly Net result for the year (+€54,822) and Other debts (+€11,793)
- Receivables within one year +€15,528
up €15,528 (+109.1%), from €14,231 to €29,758
of which Trade receivables: +€14,740
- Tangible fixed assets -€6,716
down €6,716 (-30.7%), from €21,894 to €15,178
- Reserves +€157,048
up €157,048 (+235.1%), from €66,812 to €223,860
of which Distributable reserves: +€157,048
- Profit (loss) carried forward -€102,226
down €102,226 (-99.7%), from €102,522 to €296
- Tax, wage and social debts -€19,396
down €19,396 (-36.6%), from €52,989 to €33,593
- Other debts +€11,793
up €11,793 (+31.8%), from €37,138 to €48,931
- Gross operating margin -€57,582
down €57,582 (-40.5%), from €142,319 to €84,737
- Taxes -€15,626
down €15,626 (-46.1%), from €33,920 to €18,293
- Depreciation +€4,130
up €4,130 (+76.8%), from €5,377 to €9,507
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 | €265,675 | €314,293 | +€48,618 | +18.3% |
| Fixed assets | 21/28 | €21,894 | €15,178 | -€6,716 | -30.7% |
| Tangible fixed assets | 22/27 | €21,894 | €15,178 | -€6,716 | -30.7% |
| Furniture and vehicles | 24 | €21,894 | €15,178 | -€6,716 | -30.7% |
| Current assets | 29/58 | €243,781 | €299,115 | +€55,334 | +22.7% |
| Amounts receivable within one year | 40/41 | €14,231 | €29,758 | +€15,528 | +109.1% |
| Trade receivables | 40 | €14,231 | €28,971 | +€14,740 | +103.6% |
| Other amounts receivable | 41 | - | €788 | +€788 | |
| Cash at bank and in hand | 54/58 | €229,550 | €267,489 | +€37,939 | +16.5% |
| Deferred charges and accrued income | 490/1 | - | €1,867 | +€1,867 | |
| Total equity and liabilities | 10/49 | €265,675 | €314,293 | +€48,618 | +18.3% |
| Equity | 10/15 | €175,534 | €230,356 | +€54,822 | +31.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €66,812 | €223,860 | +€157,048 | +235.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €64,952 | €222,000 | +€157,048 | +241.8% |
| Profit (loss) carried forward | 14 | €102,522 | €296 | -€102,226 | -99.7% |
| Amounts payable | 17/49 | €90,141 | €83,937 | -€6,204 | -6.9% |
| Amounts payable within one year | 42/48 | €90,141 | €83,937 | -€6,204 | -6.9% |
| Financial debts | 43 | - | €1,414 | +€1,414 | |
| Credit institutions | 430/8 | - | €1,414 | +€1,414 | |
| Trade debts | 44 | €14 | - | -€14 | |
| Suppliers | 440/4 | €14 | - | -€14 | |
| Taxes, remuneration and social security | 45 | €52,989 | €33,593 | -€19,396 | -36.6% |
| Taxes | 450/3 | €52,989 | €33,593 | -€19,396 | -36.6% |
| Other amounts payable | 47/48 | €37,138 | €48,931 | +€11,793 | +31.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,377 | €9,507 | +€4,130 | +76.8% |
| Other operating charges | 640/8 | €243 | €914 | +€671 | +276.2% |
| Gross operating margin | 9900 | €142,319 | €84,737 | -€57,582 | -40.5% |
| Operating profit (loss) | 9901 | €136,699 | €74,317 | -€62,382 | -45.6% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €259 | €1,202 | +€944 | +364.6% |
| Recurring financial charges | 65 | €259 | €1,202 | +€944 | +364.6% |
| Profit (loss) for the period before taxes | 9903 | €136,442 | €73,115 | -€63,327 | -46.4% |
| Income taxes | 67/77 | €33,920 | €18,293 | -€15,626 | -46.1% |
| Profit (loss) for the period | 9904 | €102,522 | €54,822 | -€47,701 | -46.5% |
| Profit (loss) for the period to be appropriated | 9905 | €102,522 | €54,822 | -€47,701 | -46.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.