Negusoft: 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.
Negusoft
Largest movements
- Cash -€14,761
down €14,761 (-17.3%), from €85,557 to €70,796
mainly Contributions, distributions and other (-€38,897) and Tax, wage and social debts (-€12,603)
- Tangible fixed assets -€1,830
down €1,830 (-45.4%), from €4,028 to €2,199
of which Other tangible fixed assets: -€1,187
- Receivables within one year +€1,304
up €1,304 (+14.5%), from €8,975 to €10,279
- Tax, wage and social debts -€12,603
down €12,603 (-51.5%), from €24,456 to €11,853
- Other debts -€2,611
down €2,611 (-7.0%), from €37,394 to €34,783
- Gross operating margin -€6,282
down €6,282 (-10.9%), from €57,790 to €51,507
- Taxes -€2,722
down €2,722 (-23.6%), from €11,542 to €8,820
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 | €99,255 | €84,041 | -€15,214 | -15.3% |
| Fixed assets | 21/28 | €4,028 | €2,199 | -€1,830 | -45.4% |
| Tangible fixed assets | 22/27 | €4,028 | €2,199 | -€1,830 | -45.4% |
| Plant, machinery and equipment | 23 | €1,714 | €1,537 | -€177 | -10.3% |
| Furniture and vehicles | 24 | €1,128 | €661 | -€466 | -41.3% |
| Other tangible fixed assets | 26 | €1,187 | - | -€1,187 | |
| Current assets | 29/58 | €95,227 | €81,842 | -€13,384 | -14.1% |
| Amounts receivable within one year | 40/41 | €8,975 | €10,279 | +€1,304 | +14.5% |
| Trade receivables | 40 | €8,975 | €10,279 | +€1,304 | +14.5% |
| Cash at bank and in hand | 54/58 | €85,557 | €70,796 | -€14,761 | -17.3% |
| Deferred charges and accrued income | 490/1 | €694 | €767 | +€73 | +10.6% |
| Total equity and liabilities | 10/49 | €99,255 | €84,041 | -€15,214 | -15.3% |
| Equity | 10/15 | €37,405 | €37,405 | = | 0.0% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €18,855 | €18,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €17,000 | €17,000 | = | 0.0% |
| Amounts payable | 17/49 | €61,850 | €46,636 | -€15,214 | -24.6% |
| Amounts payable within one year | 42/48 | €61,850 | €46,636 | -€15,214 | -24.6% |
| Taxes, remuneration and social security | 45 | €24,456 | €11,853 | -€12,603 | -51.5% |
| Taxes | 450/3 | €24,456 | €11,853 | -€12,603 | -51.5% |
| Other amounts payable | 47/48 | €37,394 | €34,783 | -€2,611 | -7.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,731 | €2,742 | +€11 | +0.4% |
| Other operating charges | 640/8 | €874 | €824 | -€50 | -5.8% |
| Gross operating margin | 9900 | €57,790 | €51,507 | -€6,282 | -10.9% |
| Operating profit (loss) | 9901 | €54,185 | €47,942 | -€6,243 | -11.5% |
| Financial charges | 65/66B | €138 | €225 | +€87 | +63.1% |
| Recurring financial charges | 65 | €138 | €225 | +€87 | +63.1% |
| Profit (loss) for the period before taxes | 9903 | €54,047 | €47,717 | -€6,330 | -11.7% |
| Income taxes | 67/77 | €11,542 | €8,820 | -€2,722 | -23.6% |
| Profit (loss) for the period | 9904 | €42,505 | €38,897 | -€3,608 | -8.5% |
| Profit (loss) for the period to be appropriated | 9905 | €42,505 | €38,897 | -€3,608 | -8.5% |
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 5 October 2026 via checked.be.