MGA SoftInspect Solution: 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.
MGA SoftInspect Solution
Largest movements
- Receivables within one year +€7,100
up €7,100 (+30.4%), from €23,377 to €30,478
of which Trade receivables: +€12,650
- Cash +€2,405
up €2,405 (+10.5%), from €22,867 to €25,272
mainly Net result for the year (+€22,123) and Tax, wage and social debts (+€2,893)
- Deferred charges and accrued income +€1,138
new in 2025: €1,138
- Profit (loss) carried forward +€22,123
up €22,123 (+128%), from €17,339 to €39,462
- Other debts -€17,000
no longer reported in 2025 (was €17,000)
- Tax, wage and social debts +€2,893
up €2,893 (+23.9%), from €12,124 to €15,017
of which Taxes: +€5,893
- Trade debts +€2,259
up €2,259 (+2,667%), from €85 to €2,344
- Gross operating margin -€14,546
down €14,546 (-33.9%), from €42,854 to €28,308
- Taxes -€2,783
down €2,783 (-31.3%), from €8,900 to €6,117
- Depreciation +€476
up €476 (+159%), from €299 to €775
- Financial income +€429
up €429 (+60.6%), from €708 to €1,138
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.
Derived cash bridge
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 | €48,547 | €58,822 | +€10,275 | +21.2% |
| Fixed assets | 21/28 | €2,303 | €1,935 | -€368 | -16.0% |
| Tangible fixed assets | 22/27 | €2,303 | €1,935 | -€368 | -16.0% |
| Furniture and vehicles | 24 | €2,303 | €1,935 | -€368 | -16.0% |
| Current assets | 29/58 | €46,245 | €56,888 | +€10,643 | +23.0% |
| Amounts receivable within one year | 40/41 | €23,377 | €30,478 | +€7,100 | +30.4% |
| Trade receivables | 40 | - | €12,650 | +€12,650 | |
| Other amounts receivable | 41 | €23,377 | €17,828 | -€5,550 | -23.7% |
| Cash at bank and in hand | 54/58 | €22,867 | €25,272 | +€2,405 | +10.5% |
| Deferred charges and accrued income | 490/1 | - | €1,138 | +€1,138 | |
| Total equity and liabilities | 10/49 | €48,547 | €58,822 | +€10,275 | +21.2% |
| Equity | 10/15 | €19,339 | €41,462 | +€22,123 | +114% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,339 | €39,462 | +€22,123 | +128% |
| Amounts payable | 17/49 | €29,209 | €17,361 | -€11,848 | -40.6% |
| Amounts payable within one year | 42/48 | €29,209 | €17,361 | -€11,848 | -40.6% |
| Trade debts | 44 | €85 | €2,344 | +€2,259 | +2,667% |
| Suppliers | 440/4 | €85 | €2,344 | +€2,259 | +2,667% |
| Taxes, remuneration and social security | 45 | €12,124 | €15,017 | +€2,893 | +23.9% |
| Taxes | 450/3 | €9,124 | €15,017 | +€5,893 | +64.6% |
| Remuneration and social security | 454/9 | €3,000 | - | -€3,000 | |
| Other amounts payable | 47/48 | €17,000 | - | -€17,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €299 | €775 | +€476 | +159% |
| Gross operating margin | 9900 | €42,854 | €28,308 | -€14,546 | -33.9% |
| Operating profit (loss) | 9901 | €42,555 | €27,533 | -€15,022 | -35.3% |
| Financial income | 75/76B | €708 | €1,138 | +€429 | +60.6% |
| Recurring financial income | 75 | €708 | €1,138 | +€429 | +60.6% |
| Financial charges | 65/66B | €25 | €431 | +€406 | +1,657% |
| Recurring financial charges | 65 | €25 | €431 | +€406 | +1,657% |
| Profit (loss) for the period before taxes | 9903 | €43,239 | €28,240 | -€14,999 | -34.7% |
| Income taxes | 67/77 | €8,900 | €6,117 | -€2,783 | -31.3% |
| Profit (loss) for the period | 9904 | €34,339 | €22,123 | -€12,216 | -35.6% |
| Profit (loss) for the period to be appropriated | 9905 | €34,339 | €22,123 | -€12,216 | -35.6% |
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 14 October 2026 via checked.be.