Service System & Software Development: 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.
Service System & Software Development
Largest movements
- Receivables within one year +€4,296
up €4,296 (+90.7%), from €4,738 to €9,033
of which Trade receivables: +€3,784
- Receivables after one year +€1,516
up €1,516 (+5.1%), from €29,762 to €31,277
- Deferred charges and accrued income -€673
down €673 (-42.2%), from €1,596 to €923
- Cash -€618
down €618 (-9.9%), from €6,232 to €5,614
mainly Receivables within one year (-€4,296) and Short-term financial debts (-€1,800)
- Reserves +€3,657
up €3,657 (+13.1%), from €27,888 to €31,545
of which Distributable reserves: +€3,657
- Short-term financial debts -€1,800
no longer reported in 2024 (was €1,800)
- Tax, wage and social debts +€1,370
up €1,370 (+28.4%), from €4,824 to €6,194
- Trade debts +€1,293
up €1,293 (+80.0%), from €1,617 to €2,909
- Gross operating margin +€2,975
up €2,975 (+53.0%), from €5,609 to €8,583
- Staff costs +€680
up €680 (+36.5%), from €1,861 to €2,541
- Taxes +€486
up €486 (+34.8%), from €1,394 to €1,880
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 | €42,328 | €46,848 | +€4,520 | +10.7% |
| Current assets | 29/58 | €42,328 | €46,848 | +€4,520 | +10.7% |
| Amounts receivable after more than one year | 29 | €29,762 | €31,277 | +€1,516 | +5.1% |
| Other amounts receivable | 291 | €29,762 | €31,277 | +€1,516 | +5.1% |
| Amounts receivable within one year | 40/41 | €4,738 | €9,033 | +€4,296 | +90.7% |
| Trade receivables | 40 | €4,738 | €8,522 | +€3,784 | +79.9% |
| Other amounts receivable | 41 | - | €511 | +€511 | |
| Cash at bank and in hand | 54/58 | €6,232 | €5,614 | -€618 | -9.9% |
| Deferred charges and accrued income | 490/1 | €1,596 | €923 | -€673 | -42.2% |
| Total equity and liabilities | 10/49 | €42,328 | €46,848 | +€4,520 | +10.7% |
| Equity | 10/15 | €34,088 | €37,745 | +€3,657 | +10.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €27,888 | €31,545 | +€3,657 | +13.1% |
| 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 | €26,028 | €29,685 | +€3,657 | +14.1% |
| Amounts payable | 17/49 | €8,240 | €9,103 | +€863 | +10.5% |
| Amounts payable within one year | 42/48 | €8,240 | €9,103 | +€863 | +10.5% |
| Financial debts | 43 | €1,800 | - | -€1,800 | |
| Credit institutions | 430/8 | €1,800 | - | -€1,800 | |
| Trade debts | 44 | €1,617 | €2,909 | +€1,293 | +80.0% |
| Suppliers | 440/4 | €1,617 | €2,909 | +€1,293 | +80.0% |
| Taxes, remuneration and social security | 45 | €4,824 | €6,194 | +€1,370 | +28.4% |
| Taxes | 450/3 | €4,824 | €6,194 | +€1,370 | +28.4% |
| Remuneration, social security and pensions | 62 | €1,861 | €2,541 | +€680 | +36.5% |
| Other operating charges | 640/8 | €649 | €585 | -€65 | -9.9% |
| Gross operating margin | 9900 | €5,609 | €8,583 | +€2,975 | +53.0% |
| Operating profit (loss) | 9901 | €3,098 | €5,457 | +€2,359 | +76.2% |
| Financial income | 75/76B | €855 | €824 | -€30 | -3.5% |
| Recurring financial income | 75 | €855 | €824 | -€30 | -3.5% |
| Financial charges | 65/66B | €713 | €744 | +€31 | +4.3% |
| Recurring financial charges | 65 | €713 | €744 | +€31 | +4.3% |
| Profit (loss) for the period before taxes | 9903 | €3,239 | €5,537 | +€2,298 | +70.9% |
| Income taxes | 67/77 | €1,394 | €1,880 | +€486 | +34.8% |
| Profit (loss) for the period | 9904 | €1,845 | €3,657 | +€1,812 | +98.2% |
| Profit (loss) for the period to be appropriated | 9905 | €1,845 | €3,657 | +€1,812 | +98.2% |
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 30 September 2026 via checked.be.