OC Soft: 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.
OC Soft
Largest movements
- Intangible fixed assets -€21,038
down €21,038 (-70.3%), from €29,918 to €8,880
- Receivables within one year -€10,544
down €10,544 (-9.5%), from €110,488 to €99,945
of which Trade receivables: -€43,849
- Debts after one year -€23,265
down €23,265 (-41.0%), from €56,773 to €33,508
- Trade debts -€12,221
down €12,221 (-26.2%), from €46,645 to €34,425
- Current portion of long-term debt +€4,830
up €4,830 (+17.5%), from €27,595 to €32,425
- Tax, wage and social debts -€2,281
down €2,281 (-45.9%), from €4,971 to €2,690
- Gross operating margin -€16,204
down €16,204 (-35.6%), from €45,516 to €29,311
- Depreciation -€13,992
down €13,992 (-39.9%), from €35,030 to €21,038
- Other operating charges -€4,134
down €4,134 (-87.3%), from €4,734 to €600
- Taxes +€1,112
up €1,112 (+142.7%), from €779 to €1,892
- Financial income -€815
no longer reported in 2025 (was €815)
of which Financial income: -€516
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 | €178,290 | €146,708 | -€31,581 | -17.7% |
| Fixed assets | 21/28 | €52,209 | €31,172 | -€21,038 | -40.3% |
| Intangible fixed assets | 21 | €29,918 | €8,880 | -€21,038 | -70.3% |
| Financial fixed assets | 28 | €22,291 | €22,291 | = | 0.0% |
| Current assets | 29/58 | €126,080 | €115,537 | -€10,544 | -8.4% |
| Stocks and contracts in progress | 3 | €14,876 | €14,876 | = | 0.0% |
| Stocks | 30/36 | €14,876 | €14,876 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €110,488 | €99,945 | -€10,544 | -9.5% |
| Trade receivables | 40 | €90,986 | €47,136 | -€43,849 | -48.2% |
| Other amounts receivable | 41 | €19,503 | €52,808 | +€33,306 | +170.8% |
| Cash at bank and in hand | 54/58 | €0 | - | -€0 | |
| Deferred charges and accrued income | 490/1 | €716 | €716 | = | 0.0% |
| Total equity and liabilities | 10/49 | €178,290 | €146,708 | -€31,581 | -17.7% |
| Equity | 10/15 | €27,331 | €27,750 | +€419 | +1.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €8,030 | €8,030 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €6,170 | €6,170 | = | 0.0% |
| Profit (loss) carried forward | 14 | €701 | €1,120 | +€419 | +59.8% |
| Amounts payable | 17/49 | €150,959 | €118,958 | -€32,001 | -21.2% |
| Amounts payable after more than one year | 17 | €56,773 | €33,508 | -€23,265 | -41.0% |
| Financial debts | 170/4 | €56,773 | €33,508 | -€23,265 | -41.0% |
| Amounts payable within one year | 42/48 | €94,186 | €84,540 | -€9,646 | -10.2% |
| Current portion of amounts payable after more than one year | 42 | €27,595 | €32,425 | +€4,830 | +17.5% |
| Financial debts | 43 | €14,974 | €15,000 | +€26 | +0.2% |
| Credit institutions | 430/8 | €14,974 | €15,000 | +€26 | +0.2% |
| Trade debts | 44 | €46,645 | €34,425 | -€12,221 | -26.2% |
| Suppliers | 440/4 | €46,645 | €34,425 | -€12,221 | -26.2% |
| Taxes, remuneration and social security | 45 | €4,971 | €2,690 | -€2,281 | -45.9% |
| Taxes | 450/3 | €4,971 | €2,690 | -€2,281 | -45.9% |
| Accrued charges and deferred income | 492/3 | - | €911 | +€911 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,030 | €21,038 | -€13,992 | -39.9% |
| Other operating charges | 640/8 | €4,734 | €600 | -€4,134 | -87.3% |
| Gross operating margin | 9900 | €45,516 | €29,311 | -€16,204 | -35.6% |
| Operating profit (loss) | 9901 | €5,752 | €7,674 | +€1,922 | +33.4% |
| Financial income | 75/76B | €815 | - | -€815 | |
| Recurring financial income | 75 | €516 | - | -€516 | |
| Non-recurring financial income | 76B | €300 | - | -€300 | |
| Financial charges | 65/66B | €5,087 | €5,363 | +€276 | +5.4% |
| Recurring financial charges | 65 | €5,087 | €5,363 | +€276 | +5.4% |
| Profit (loss) for the period before taxes | 9903 | €1,480 | €2,311 | +€831 | +56.1% |
| Income taxes | 67/77 | €779 | €1,892 | +€1,112 | +142.7% |
| Profit (loss) for the period | 9904 | €701 | €419 | -€281 | -40.2% |
| Profit (loss) for the period to be appropriated | 9905 | €701 | €419 | -€281 | -40.2% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.