NEXT VERSION SOFTWARE: 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.
NEXT VERSION SOFTWARE
Largest movements
- Receivables within one year +€20,525
up €20,525 (+7,015%), from €293 to €20,817
of which Trade receivables: +€20,529
- Tangible fixed assets -€7,305
down €7,305 (-4.4%), from €167,804 to €160,498
of which Land and buildings: -€6,929
- Reserves +€29,238
up €29,238 (+16.5%), from €177,701 to €206,939
- Current portion of long-term debt -€11,638
no longer reported in 2025 (was €11,638)
- Other debts -€4,477
down €4,477 (-13.3%), from €33,581 to €29,104
- Gross operating margin +€3,369
up €3,369 (+4.3%), from €78,398 to €81,768
- Depreciation +€2,485
up €2,485 (+28.6%), from €8,701 to €11,187
- Financial charges -€1,132
down €1,132 (-49.4%), from €2,291 to €1,160
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 | €238,668 | €252,276 | +€13,608 | +5.7% |
| Fixed assets | 21/28 | €167,804 | €160,498 | -€7,305 | -4.4% |
| Tangible fixed assets | 22/27 | €167,804 | €160,498 | -€7,305 | -4.4% |
| Land and buildings | 22 | €159,112 | €152,183 | -€6,929 | -4.4% |
| Plant, machinery and equipment | 23 | - | €2,513 | +€2,513 | |
| Furniture and vehicles | 24 | €8,691 | €5,802 | -€2,889 | -33.2% |
| Current assets | 29/58 | €70,864 | €91,777 | +€20,913 | +29.5% |
| Amounts receivable within one year | 40/41 | €293 | €20,817 | +€20,525 | +7,015% |
| Trade receivables | 40 | €289 | €20,817 | +€20,529 | +7,111% |
| Other amounts receivable | 41 | €4 | - | -€4 | |
| Cash at bank and in hand | 54/58 | €67,209 | €67,754 | +€545 | +0.8% |
| Deferred charges and accrued income | 490/1 | €3,363 | €3,206 | -€157 | -4.7% |
| Total equity and liabilities | 10/49 | €238,668 | €252,276 | +€13,608 | +5.7% |
| Equity | 10/15 | €181,533 | €210,771 | +€29,238 | +16.1% |
| Reserves | 13 | €177,701 | €206,939 | +€29,238 | +16.5% |
| Distributable reserves | 133 | €177,701 | €206,939 | +€29,238 | +16.5% |
| Profit (loss) carried forward | 14 | €3,833 | €3,833 | = | 0.0% |
| Amounts payable | 17/49 | €57,135 | €41,505 | -€15,630 | -27.4% |
| Amounts payable within one year | 42/48 | €56,490 | €40,900 | -€15,590 | -27.6% |
| Current portion of amounts payable after more than one year | 42 | €11,638 | - | -€11,638 | |
| Trade debts | 44 | €3,129 | €3,001 | -€128 | -4.1% |
| Suppliers | 440/4 | €3,129 | €3,001 | -€128 | -4.1% |
| Taxes, remuneration and social security | 45 | €8,143 | €8,796 | +€653 | +8.0% |
| Taxes | 450/3 | €8,143 | €8,796 | +€653 | +8.0% |
| Other amounts payable | 47/48 | €33,581 | €29,104 | -€4,477 | -13.3% |
| Accrued charges and deferred income | 492/3 | €644 | €604 | -€40 | -6.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,701 | €11,187 | +€2,485 | +28.6% |
| Other operating charges | 640/8 | €3,190 | €3,251 | +€61 | +1.9% |
| Gross operating margin | 9900 | €78,398 | €81,768 | +€3,369 | +4.3% |
| Operating profit (loss) | 9901 | €66,507 | €67,331 | +€823 | +1.2% |
| Financial income | 75/76B | €578 | €250 | -€328 | -56.8% |
| Recurring financial income | 75 | €578 | €250 | -€328 | -56.8% |
| Financial charges | 65/66B | €2,291 | €1,160 | -€1,132 | -49.4% |
| Recurring financial charges | 65 | €2,291 | €1,160 | -€1,132 | -49.4% |
| Profit (loss) for the period before taxes | 9903 | €64,794 | €66,421 | +€1,627 | +2.5% |
| Income taxes | 67/77 | €18,725 | €19,137 | +€412 | +2.2% |
| Profit (loss) for the period | 9904 | €46,068 | €47,284 | +€1,215 | +2.6% |
| Profit (loss) for the period to be appropriated | 9905 | €46,068 | €47,284 | +€1,215 | +2.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.