MARKETING ENGINEERING 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.
MARKETING ENGINEERING SOFTWARE
Largest movements
- Tangible fixed assets -€29,227
down €29,227 (-16.8%), from €174,377 to €145,149
of which Land and buildings: -€23,190
- Reserves -€27,183
down €27,183 (-18.0%), from €150,686 to €123,503
of which Distributable reserves: -€25,324
- Debts after one year +€3,359
up €3,359 (+175.2%), from €1,917 to €5,277
- Trade debts -€2,953
down €2,953 (-100.0%), from €2,953 to €0
- Gross operating margin -€5,907
down €5,907 (-61.3%), from €9,636 to €3,729
- Depreciation +€746
up €746 (+2.6%), from €28,481 to €29,227
- Other operating charges +€177
up €177 (+13.8%), from €1,283 to €1,460
- Financial charges +€113
up €113 (+100.6%), from €112 to €225
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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €175,679 | €147,721 | -€27,958 | -15.9% |
| Fixed assets | 21/28 | €174,498 | €145,271 | -€29,227 | -16.7% |
| Tangible fixed assets | 22/27 | €174,377 | €145,149 | -€29,227 | -16.8% |
| Land and buildings | 22 | €158,276 | €135,086 | -€23,190 | -14.7% |
| Plant, machinery and equipment | 23 | €10,769 | €7,463 | -€3,307 | -30.7% |
| Furniture and vehicles | 24 | €5,331 | €2,600 | -€2,731 | -51.2% |
| Financial fixed assets | 28 | €121 | €121 | = | 0.0% |
| Current assets | 29/58 | €1,181 | €2,450 | +€1,269 | +107.4% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Trade receivables | 40 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €144 | €240 | +€96 | +66.5% |
| Deferred charges and accrued income | 490/1 | €1,037 | €2,210 | +€1,173 | +113.1% |
| Total equity and liabilities | 10/49 | €175,679 | €147,721 | -€27,958 | -15.9% |
| Equity | 10/15 | €169,278 | €142,095 | -€27,183 | -16.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €150,686 | €123,503 | -€27,183 | -18.0% |
| Non-distributable reserves | 130/1 | €1,859 | €0 | -€1,859 | -100.0% |
| Reserves not available under the articles | 1311 | €1,859 | €0 | -€1,859 | -100.0% |
| Distributable reserves | 133 | €148,826 | €123,503 | -€25,324 | -17.0% |
| Amounts payable | 17/49 | €6,402 | €5,627 | -€775 | -12.1% |
| Amounts payable after more than one year | 17 | €1,917 | €5,277 | +€3,359 | +175.2% |
| Other amounts payable | 178/9 | €1,917 | €5,277 | +€3,359 | +175.2% |
| Amounts payable within one year | 42/48 | €2,984 | €0 | -€2,984 | -100.0% |
| Trade debts | 44 | €2,953 | €0 | -€2,953 | -100.0% |
| Suppliers | 440/4 | €2,953 | €0 | -€2,953 | -100.0% |
| Taxes, remuneration and social security | 45 | €32 | €0 | -€32 | -100.0% |
| Taxes | 450/3 | €32 | €0 | -€32 | -100.0% |
| Accrued charges and deferred income | 492/3 | €1,500 | €350 | -€1,150 | -76.7% |
| Non-recurring operating income | 76A | €3,000 | €0 | -€3,000 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,481 | €29,227 | +€746 | +2.6% |
| Other operating charges | 640/8 | €1,283 | €1,460 | +€177 | +13.8% |
| Gross operating margin | 9900 | €9,636 | €3,729 | -€5,907 | -61.3% |
| Operating profit (loss) | 9901 | -€20,127 | -€26,958 | -€6,831 | -33.9% |
| Financial income | 75/76B | €8 | €0 | -€8 | -100.0% |
| Recurring financial income | 75 | €8 | €0 | -€8 | -100.0% |
| Financial charges | 65/66B | €112 | €225 | +€113 | +100.6% |
| Recurring financial charges | 65 | €112 | €225 | +€113 | +100.6% |
| Profit (loss) for the period before taxes | 9903 | -€20,231 | -€27,183 | -€6,952 | -34.4% |
| Income taxes | 67/77 | €34 | €0 | -€34 | -100.0% |
| Profit (loss) for the period | 9904 | -€20,265 | -€27,183 | -€6,918 | -34.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,265 | -€27,183 | -€6,918 | -34.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 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.