SB - 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.
SB - SOFTWARE
Largest movements
- Tangible fixed assets -€68,624
down €68,624 (-19.7%), from €348,539 to €279,915
of which Land and buildings: -€53,841
- Receivables within one year +€14,740
up €14,740 (+75.9%), from €19,427 to €34,167
of which Trade receivables: +€14,640
- Cash -€4,717
down €4,717 (-48.5%), from €9,720 to €5,002
mainly Debts after one year (-€38,245) and Receivables within one year (-€14,740)
- Debts after one year -€38,245
down €38,245 (-20.8%), from €184,278 to €146,033
- Other debts -€14,208
down €14,208 (-11.4%), from €124,663 to €110,455
- Trade debts -€7,281
down €7,281 (-59.3%), from €12,285 to €5,005
- Contributions -€4,800
down €4,800 (-9.1%), from €52,800 to €48,000
- Reserves +€4,800
up €4,800 (+5.5%), from €87,350 to €92,150
of which Distributable reserves: +€4,800
- Gross operating margin +€30,868
up €30,868 (+78.0%), from €39,566 to €70,434
- Financial income +€10,675
up €10,675 (+80990.5%), from €13 to €10,688
- Financial charges -€1,274
down €1,274 (-12.5%), from €10,210 to €8,936
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 | €453,868 | €393,641 | -€60,227 | -13.3% |
| Fixed assets | 21/28 | €419,539 | €350,915 | -€68,624 | -16.4% |
| Tangible fixed assets | 22/27 | €348,539 | €279,915 | -€68,624 | -19.7% |
| Land and buildings | 22 | €296,807 | €242,966 | -€53,841 | -18.1% |
| Furniture and vehicles | 24 | €51,732 | €36,948 | -€14,784 | -28.6% |
| Financial fixed assets | 28 | €71,000 | €71,000 | = | 0.0% |
| Current assets | 29/58 | €34,329 | €42,726 | +€8,397 | +24.5% |
| Stocks and contracts in progress | 3 | €1,809 | €0 | -€1,809 | -100.0% |
| Stocks | 30/36 | €1,809 | €0 | -€1,809 | -100.0% |
| Amounts receivable within one year | 40/41 | €19,427 | €34,167 | +€14,740 | +75.9% |
| Trade receivables | 40 | €19,427 | €34,067 | +€14,640 | +75.4% |
| Other amounts receivable | 41 | €0 | €100 | +€100 | |
| Cash at bank and in hand | 54/58 | €9,720 | €5,002 | -€4,717 | -48.5% |
| Deferred charges and accrued income | 490/1 | €3,373 | €3,557 | +€184 | +5.5% |
| Total equity and liabilities | 10/49 | €453,868 | €393,641 | -€60,227 | -13.3% |
| Equity | 10/15 | €80,453 | €80,120 | -€332 | -0.4% |
| Contributions | 10/11 | €52,800 | €48,000 | -€4,800 | -9.1% |
| Reserves | 13 | €87,350 | €92,150 | +€4,800 | +5.5% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €87,350 | €92,150 | +€4,800 | +5.5% |
| Profit (loss) carried forward | 14 | -€59,697 | -€60,030 | -€332 | -0.6% |
| Amounts payable | 17/49 | €373,416 | €313,521 | -€59,895 | -16.0% |
| Amounts payable after more than one year | 17 | €184,278 | €146,033 | -€38,245 | -20.8% |
| Financial debts | 170/4 | €184,278 | €146,033 | -€38,245 | -20.8% |
| Amounts payable within one year | 42/48 | €185,256 | €164,585 | -€20,671 | -11.2% |
| Current portion of amounts payable after more than one year | 42 | €36,705 | €38,245 | +€1,540 | +4.2% |
| Trade debts | 44 | €12,285 | €5,005 | -€7,281 | -59.3% |
| Suppliers | 440/4 | €12,285 | €5,005 | -€7,281 | -59.3% |
| Taxes, remuneration and social security | 45 | €11,602 | €10,880 | -€722 | -6.2% |
| Taxes | 450/3 | €11,602 | €10,880 | -€722 | -6.2% |
| Other amounts payable | 47/48 | €124,663 | €110,455 | -€14,208 | -11.4% |
| Accrued charges and deferred income | 492/3 | €3,882 | €2,903 | -€979 | -25.2% |
| Non-recurring operating income | 76A | €0 | €14,825 | +€14,825 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €67,971 | €68,624 | +€653 | +1.0% |
| Other operating charges | 640/8 | €4,063 | €3,667 | -€396 | -9.7% |
| Gross operating margin | 9900 | €39,566 | €70,434 | +€30,868 | +78.0% |
| Operating profit (loss) | 9901 | -€32,469 | -€1,857 | +€30,611 | +94.3% |
| Financial income | 75/76B | €13 | €10,688 | +€10,675 | +80990.5% |
| Recurring financial income | 75 | €13 | €10,688 | +€10,675 | +80990.5% |
| Financial charges | 65/66B | €10,210 | €8,936 | -€1,274 | -12.5% |
| Recurring financial charges | 65 | €10,210 | €8,936 | -€1,274 | -12.5% |
| Profit (loss) for the period before taxes | 9903 | -€42,665 | -€105 | +€42,560 | +99.8% |
| Income taxes | 67/77 | €201 | €227 | +€26 | +13.0% |
| Profit (loss) for the period | 9904 | -€42,866 | -€332 | +€42,534 | +99.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€42,866 | -€332 | +€42,534 | +99.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.