Personal 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.
Personal Software
Largest movements
- Receivables within one year +€101,301
up €101,301 (+39.4%), from €257,034 to €358,336
of which Trade receivables: +€60,428
- Tangible fixed assets +€53,184
up €53,184 (+18.9%), from €281,361 to €334,544
of which Furniture and vehicles: +€59,304
- Cash -€8,670
down €8,670 (-27.4%), from €31,655 to €22,985
mainly Contributions, distributions and other (-€105,000) and Receivables within one year (-€101,301)
- Other debts +€105,000
new in 2024: €105,000
- Trade debts +€49,298
up €49,298 (+388.8%), from €12,680 to €61,978
- Reserves -€43,000
down €43,000 (-22.3%), from €192,709 to €149,709
of which Distributable reserves: -€41,141
- Debts after one year +€25,263
new in 2024: €25,263
- Tax, wage and social debts +€13,607
up €13,607 (+87.8%), from €15,502 to €29,109
- Gross operating margin +€26,181
up €26,181 (+31.9%), from €82,092 to €108,274
- Financial income +€17,669
new in 2024: €17,669
- Other operating charges +€11,476
up €11,476 (+343.0%), from €3,346 to €14,823
- Taxes +€7,428
up €7,428 (+40.4%), from €18,404 to €25,832
- Depreciation -€1,674
down €1,674 (-7.0%), from €23,740 to €22,067
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €572,230 | €720,985 | +€148,755 | +26.0% |
| Fixed assets | 21/28 | €281,361 | €334,544 | +€53,184 | +18.9% |
| Tangible fixed assets | 22/27 | €281,361 | €334,544 | +€53,184 | +18.9% |
| Land and buildings | 22 | €258,776 | €251,326 | -€7,451 | -2.9% |
| Plant, machinery and equipment | 23 | €3,380 | €4,711 | +€1,331 | +39.4% |
| Furniture and vehicles | 24 | €19,205 | €78,508 | +€59,304 | +308.8% |
| Current assets | 29/58 | €290,869 | €386,441 | +€95,572 | +32.9% |
| Amounts receivable within one year | 40/41 | €257,034 | €358,336 | +€101,301 | +39.4% |
| Trade receivables | 40 | €19,632 | €80,059 | +€60,428 | +307.8% |
| Other amounts receivable | 41 | €237,403 | €278,276 | +€40,874 | +17.2% |
| Cash at bank and in hand | 54/58 | €31,655 | €22,985 | -€8,670 | -27.4% |
| Deferred charges and accrued income | 490/1 | €2,179 | €5,120 | +€2,940 | +134.9% |
| Total equity and liabilities | 10/49 | €572,230 | €720,985 | +€148,755 | +26.0% |
| Equity | 10/15 | €542,552 | €499,636 | -€42,916 | -7.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €192,709 | €149,709 | -€43,000 | -22.3% |
| 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% |
| Tax-exempt reserves | 132 | €6,850 | €6,850 | = | 0.0% |
| Distributable reserves | 133 | €184,000 | €142,859 | -€41,141 | -22.4% |
| Profit (loss) carried forward | 14 | €331,250 | €331,335 | +€84 | 0.0% |
| Amounts payable | 17/49 | €29,678 | €221,349 | +€191,671 | +645.8% |
| Amounts payable after more than one year | 17 | - | €25,263 | +€25,263 | |
| Financial debts | 170/4 | - | €25,263 | +€25,263 | |
| Amounts payable within one year | 42/48 | €29,678 | €196,087 | +€166,409 | +560.7% |
| Current portion of amounts payable after more than one year | 42 | €1,496 | €0 | -€1,496 | -100.0% |
| Trade debts | 44 | €12,680 | €61,978 | +€49,298 | +388.8% |
| Suppliers | 440/4 | €12,680 | €61,978 | +€49,298 | +388.8% |
| Taxes, remuneration and social security | 45 | €15,502 | €29,109 | +€13,607 | +87.8% |
| Taxes | 450/3 | €15,502 | €29,109 | +€13,607 | +87.8% |
| Other amounts payable | 47/48 | - | €105,000 | +€105,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,740 | €22,067 | -€1,674 | -7.0% |
| Other operating charges | 640/8 | €3,346 | €14,823 | +€11,476 | +343.0% |
| Gross operating margin | 9900 | €82,092 | €108,274 | +€26,181 | +31.9% |
| Operating profit (loss) | 9901 | €55,006 | €71,384 | +€16,379 | +29.8% |
| Financial income | 75/76B | - | €17,669 | +€17,669 | |
| Recurring financial income | 75 | - | €17,669 | +€17,669 | |
| Financial charges | 65/66B | €962 | €1,137 | +€174 | +18.1% |
| Recurring financial charges | 65 | €962 | €1,137 | +€174 | +18.1% |
| Profit (loss) for the period before taxes | 9903 | €54,043 | €87,916 | +€33,873 | +62.7% |
| Income taxes | 67/77 | €18,404 | €25,832 | +€7,428 | +40.4% |
| Profit (loss) for the period | 9904 | €35,640 | €62,084 | +€26,445 | +74.2% |
| Profit (loss) for the period to be appropriated | 9905 | €35,640 | €62,084 | +€26,445 | +74.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.