KL - SOFT: 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.
KL - SOFT
Largest movements
- Cash +€15,429
up €15,429 (+72.9%), from €21,161 to €36,589
mainly Trade debts (+€15,396) and Tax, wage and social debts (+€6,459)
- Receivables within one year +€1,978
up €1,978 (+1.7%), from €115,236 to €117,214
- Trade debts +€15,396
up €15,396 (+29.2%), from €52,792 to €68,188
- Tax, wage and social debts +€6,459
up €6,459 (+33.1%), from €19,500 to €25,959
- Profit (loss) carried forward -€4,448
down €4,448 (-10.5%), from -€42,406 to -€46,854
- Purchases and services +€104,353
up €104,353 (+298.2%), from €34,994 to €139,346
- Turnover +€8,753
up €8,753 (+6.9%), from €126,220 to €134,973
- Financial income -€6,998
no longer reported in 2025 (was €6,998)
- Gross operating margin -€4,373
new in 2025: -€4,373
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 | €152,522 | €169,929 | +€17,407 | +11.4% |
| Current assets | 29/58 | €152,522 | €169,929 | +€17,407 | +11.4% |
| Amounts receivable within one year | 40/41 | €115,236 | €117,214 | +€1,978 | +1.7% |
| Other amounts receivable | 41 | €115,236 | €117,214 | +€1,978 | +1.7% |
| Cash at bank and in hand | 54/58 | €21,161 | €36,589 | +€15,429 | +72.9% |
| Deferred charges and accrued income | 490/1 | €16,126 | €16,126 | = | 0.0% |
| Total equity and liabilities | 10/49 | €152,522 | €169,929 | +€17,407 | +11.4% |
| Equity | 10/15 | €55,878 | €51,430 | -€4,448 | -8.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €79,684 | €79,684 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €806 | €806 | = | 0.0% |
| Distributable reserves | 133 | €77,018 | €77,018 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€42,406 | -€46,854 | -€4,448 | -10.5% |
| Amounts payable | 17/49 | €96,645 | €118,500 | +€21,855 | +22.6% |
| Amounts payable within one year | 42/48 | €92,292 | €114,147 | +€21,855 | +23.7% |
| Trade debts | 44 | €52,792 | €68,188 | +€15,396 | +29.2% |
| Suppliers | 440/4 | €52,792 | €68,188 | +€15,396 | +29.2% |
| Taxes, remuneration and social security | 45 | €19,500 | €25,959 | +€6,459 | +33.1% |
| Taxes | 450/3 | €19,500 | €25,959 | +€6,459 | +33.1% |
| Other amounts payable | 47/48 | €20,000 | €20,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €4,353 | €4,353 | = | 0.0% |
| Turnover | 70 | €126,220 | €134,973 | +€8,753 | +6.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €34,994 | €139,346 | +€104,353 | +298.2% |
| Other operating charges | 640/8 | €118 | - | -€118 | |
| Gross operating margin | 9900 | - | -€4,373 | -€4,373 | |
| Operating profit (loss) | 9901 | -€118 | -€4,373 | -€4,255 | -3606.1% |
| Financial income | 75/76B | €6,998 | - | -€6,998 | |
| Recurring financial income | 75 | €6,998 | - | -€6,998 | |
| Financial charges | 65/66B | €74 | €75 | +€2 | +2.0% |
| Recurring financial charges | 65 | €74 | €75 | +€2 | +2.0% |
| Profit (loss) for the period before taxes | 9903 | €6,806 | -€4,448 | -€11,254 | |
| Profit (loss) for the period | 9904 | €6,806 | -€4,448 | -€11,254 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,806 | -€4,448 | -€11,254 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.