SOFT COM: 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 COM
Largest movements
- Cash +€28,977
up €28,977 (+5.9%), from €493,928 to €522,905
mainly Net result for the year (+€66,394) and Trade debts (+€34,888)
- Receivables within one year +€7,947
up €7,947 (+18.5%), from €42,875 to €50,822
of which Other amounts receivable: +€9,275
- Trade debts +€34,888
up €34,888 (+4489.1%), from €777 to €35,665
- Reserves -€5,934
down €5,934 (-1.3%), from €441,015 to €435,081
of which Distributable reserves: -€5,934
- Gross operating margin +€5,143
up €5,143 (+5.6%), from €92,338 to €97,480
- Taxes +€1,539
up €1,539 (+6.1%), from €25,101 to €26,639
- Financial income +€1,273
up €1,273 (+193.3%), from €659 to €1,932
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 | €550,780 | €582,023 | +€31,243 | +5.7% |
| Fixed assets | 21/28 | €12,545 | €6,965 | -€5,580 | -44.5% |
| Tangible fixed assets | 22/27 | €8,777 | €3,197 | -€5,580 | -63.6% |
| Plant, machinery and equipment | 23 | €906 | €339 | -€566 | -62.5% |
| Furniture and vehicles | 24 | €7,871 | €2,858 | -€5,013 | -63.7% |
| Financial fixed assets | 28 | €3,768 | €3,768 | = | 0.0% |
| Current assets | 29/58 | €538,235 | €575,058 | +€36,823 | +6.8% |
| Amounts receivable within one year | 40/41 | €42,875 | €50,822 | +€7,947 | +18.5% |
| Trade receivables | 40 | €41,723 | €40,395 | -€1,328 | -3.2% |
| Other amounts receivable | 41 | €1,152 | €10,428 | +€9,275 | +804.9% |
| Cash at bank and in hand | 54/58 | €493,928 | €522,905 | +€28,977 | +5.9% |
| Deferred charges and accrued income | 490/1 | €1,432 | €1,331 | -€101 | -7.1% |
| Total equity and liabilities | 10/49 | €550,780 | €582,023 | +€31,243 | +5.7% |
| Equity | 10/15 | €453,415 | €447,481 | -€5,934 | -1.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €441,015 | €435,081 | -€5,934 | -1.3% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €439,155 | €433,222 | -€5,934 | -1.4% |
| Amounts payable | 17/49 | €97,366 | €134,542 | +€37,177 | +38.2% |
| Amounts payable within one year | 42/48 | €97,366 | €134,542 | +€37,177 | +38.2% |
| Trade debts | 44 | €777 | €35,665 | +€34,888 | +4489.1% |
| Suppliers | 440/4 | €777 | €35,665 | +€34,888 | +4489.1% |
| Taxes, remuneration and social security | 45 | €22,731 | €25,065 | +€2,334 | +10.3% |
| Taxes | 450/3 | €22,731 | €25,065 | +€2,334 | +10.3% |
| Other amounts payable | 47/48 | €73,858 | €73,812 | -€46 | -0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,125 | €6,034 | -€91 | -1.5% |
| Other operating charges | 640/8 | €16 | €0 | -€15 | -99.0% |
| Gross operating margin | 9900 | €92,338 | €97,480 | +€5,143 | +5.6% |
| Operating profit (loss) | 9901 | €86,198 | €91,446 | +€5,249 | +6.1% |
| Financial income | 75/76B | €659 | €1,932 | +€1,273 | +193.3% |
| Recurring financial income | 75 | €659 | €1,932 | +€1,273 | +193.3% |
| Financial charges | 65/66B | €223 | €344 | +€121 | +54.4% |
| Recurring financial charges | 65 | €223 | €344 | +€121 | +54.4% |
| Profit (loss) for the period before taxes | 9903 | €86,634 | €93,034 | +€6,400 | +7.4% |
| Income taxes | 67/77 | €25,101 | €26,639 | +€1,539 | +6.1% |
| Profit (loss) for the period | 9904 | €61,533 | €66,394 | +€4,862 | +7.9% |
| Profit (loss) for the period to be appropriated | 9905 | €61,533 | €66,394 | +€4,862 | +7.9% |
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.