SOFT ARCHITECTURE: 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.
SOFT ARCHITECTURE
Largest movements
- Receivables within one year +€22,053
up €22,053 (+44.9%), from €49,091 to €71,143
of which Other amounts receivable: +€14,641
- Cash -€6,963
down €6,963 (-40.4%), from €17,240 to €10,277
mainly Receivables within one year (-€22,053) and Accrued charges and deferred income (-€5,746)
- Tangible fixed assets -€3,539
down €3,539 (-6.1%), from €58,134 to €54,595
of which Other tangible fixed assets: -€4,882
- Reserves +€19,445
up €19,445 (+38.1%), from €51,004 to €70,449
- Accrued charges and deferred income -€5,746
no longer reported in 2025 (was €5,746)
- Debts after one year -€4,901
down €4,901 (-14.2%), from €34,576 to €29,675
- Tax, wage and social debts +€2,507
up €2,507 (+20.4%), from €12,278 to €14,786
- Gross operating margin -€7,143
down €7,143 (-15.7%), from €45,434 to €38,291
- Other operating charges -€4,711
down €4,711 (-61.3%), from €7,684 to €2,973
- Depreciation +€2,226
up €2,226 (+35.5%), from €6,265 to €8,491
- Financial income +€2,182
up €2,182 (+2614.2%), from €83 to €2,265
- Taxes -€789
down €789 (-8.2%), from €9,605 to €8,816
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 | €126,852 | €139,472 | +€12,620 | +9.9% |
| Fixed assets | 21/28 | €58,134 | €54,595 | -€3,539 | -6.1% |
| Tangible fixed assets | 22/27 | €58,134 | €54,595 | -€3,539 | -6.1% |
| Plant, machinery and equipment | 23 | €131 | €1,782 | +€1,651 | +1263.1% |
| Furniture and vehicles | 24 | €4,820 | €4,513 | -€308 | -6.4% |
| Other tangible fixed assets | 26 | €53,182 | €48,300 | -€4,882 | -9.2% |
| Current assets | 29/58 | €68,718 | €84,877 | +€16,159 | +23.5% |
| Amounts receivable within one year | 40/41 | €49,091 | €71,143 | +€22,053 | +44.9% |
| Trade receivables | 40 | €15,803 | €23,214 | +€7,411 | +46.9% |
| Other amounts receivable | 41 | €33,288 | €47,929 | +€14,641 | +44.0% |
| Cash at bank and in hand | 54/58 | €17,240 | €10,277 | -€6,963 | -40.4% |
| Deferred charges and accrued income | 490/1 | €2,388 | €3,457 | +€1,069 | +44.8% |
| Total equity and liabilities | 10/49 | €126,852 | €139,472 | +€12,620 | +9.9% |
| Equity | 10/15 | €65,071 | €84,515 | +€19,445 | +29.9% |
| Contributions | 10/11 | €14,066 | €14,066 | = | 0.0% |
| Reserves | 13 | €51,004 | €70,449 | +€19,445 | +38.1% |
| Distributable reserves | 133 | €51,004 | €70,449 | +€19,445 | +38.1% |
| Amounts payable | 17/49 | €61,781 | €54,957 | -€6,824 | -11.0% |
| Amounts payable after more than one year | 17 | €34,576 | €29,675 | -€4,901 | -14.2% |
| Financial debts | 170/4 | €34,576 | €29,675 | -€4,901 | -14.2% |
| Amounts payable within one year | 42/48 | €21,459 | €25,282 | +€3,823 | +17.8% |
| Current portion of amounts payable after more than one year | 42 | €4,827 | €4,901 | +€74 | +1.5% |
| Trade debts | 44 | €4,354 | €5,595 | +€1,242 | +28.5% |
| Suppliers | 440/4 | €4,354 | €5,595 | +€1,242 | +28.5% |
| Taxes, remuneration and social security | 45 | €12,278 | €14,786 | +€2,507 | +20.4% |
| Taxes | 450/3 | €12,278 | €14,786 | +€2,507 | +20.4% |
| Accrued charges and deferred income | 492/3 | €5,746 | - | -€5,746 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,265 | €8,491 | +€2,226 | +35.5% |
| Other operating charges | 640/8 | €7,684 | €2,973 | -€4,711 | -61.3% |
| Gross operating margin | 9900 | €45,434 | €38,291 | -€7,143 | -15.7% |
| Operating profit (loss) | 9901 | €31,484 | €26,827 | -€4,658 | -14.8% |
| Financial income | 75/76B | €83 | €2,265 | +€2,182 | +2614.2% |
| Recurring financial income | 75 | €83 | €2,265 | +€2,182 | +2614.2% |
| Financial charges | 65/66B | €1,101 | €832 | -€269 | -24.4% |
| Recurring financial charges | 65 | €1,101 | €832 | -€269 | -24.4% |
| Profit (loss) for the period before taxes | 9903 | €30,467 | €28,260 | -€2,207 | -7.2% |
| Income taxes | 67/77 | €9,605 | €8,816 | -€789 | -8.2% |
| Profit (loss) for the period | 9904 | €20,863 | €19,445 | -€1,418 | -6.8% |
| Profit (loss) for the period to be appropriated | 9905 | €20,863 | €19,445 | -€1,418 | -6.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.