SOFT CONCEPT: what changed
Two financial 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 CONCEPT
Largest movements
- Cash +€9,702
up €9,702 (+156%), from €6,224 to €15,926
mainly Net result for the year (+€10,464) and Tax, wage and social debts (+€7,904)
- Receivables within one year +€4,821
up €4,821 (+22.1%), from €21,792 to €26,613
of which Trade receivables: +€5,024
- Deferred charges and accrued income -€1,402
down €1,402 (-53.4%), from €2,626 to €1,224
- Stocks and contracts -€1,148
down €1,148 (-35.7%), from €3,214 to €2,065
- Tangible fixed assets -€578
down €578 (-10.9%), from €5,287 to €4,708
of which Plant, machinery and equipment: -€1,359
- Tax, wage and social debts +€7,904
up €7,904 (+88.8%), from €8,897 to €16,800
of which Taxes: +€7,904
- Reserves +€7,000
up €7,000 (+189%), from €3,705 to €10,705
- Current portion of long-term debt -€2,530
down €2,530 (-74.6%), from €3,390 to €860
- Debts after one year -€860
no longer reported in 2025 (was €860)
- Short-term financial debts -€790
down €790 (-48.1%), from €1,642 to €852
- Gross operating margin +€11,603
up €11,603 (+131%), from €8,862 to €20,465
- Taxes +€4,548
up €4,548 (+1,125%), from €404 to €4,952
- Depreciation -€440
down €440 (-12.9%), from €3,405 to €2,965
- Financial charges -€245
down €245 (-25.3%), from €971 to €725
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.
Derived cash bridge
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 | €39,142 | €50,537 | +€11,395 | +29.1% |
| Fixed assets | 21/28 | €5,287 | €4,708 | -€578 | -10.9% |
| Tangible fixed assets | 22/27 | €5,287 | €4,708 | -€578 | -10.9% |
| Plant, machinery and equipment | 23 | €1,956 | €598 | -€1,359 | -69.4% |
| Furniture and vehicles | 24 | €3,330 | €4,110 | +€780 | +23.4% |
| Current assets | 29/58 | €33,856 | €45,829 | +€11,973 | +35.4% |
| Stocks and contracts in progress | 3 | €3,214 | €2,065 | -€1,148 | -35.7% |
| Stocks | 30/36 | €3,214 | €2,065 | -€1,148 | -35.7% |
| Amounts receivable within one year | 40/41 | €21,792 | €26,613 | +€4,821 | +22.1% |
| Trade receivables | 40 | €21,589 | €26,613 | +€5,024 | +23.3% |
| Other amounts receivable | 41 | €203 | - | -€203 | |
| Cash at bank and in hand | 54/58 | €6,224 | €15,926 | +€9,702 | +156% |
| Deferred charges and accrued income | 490/1 | €2,626 | €1,224 | -€1,402 | -53.4% |
| Total equity and liabilities | 10/49 | €39,142 | €50,537 | +€11,395 | +29.1% |
| Equity | 10/15 | €20,970 | €28,434 | +€7,464 | +35.6% |
| Contributions | 10/11 | €12,397 | €12,397 | = | 0.0% |
| Reserves | 13 | €3,705 | €10,705 | +€7,000 | +189% |
| Distributable reserves | 133 | €3,705 | €10,705 | +€7,000 | +189% |
| Profit (loss) carried forward | 14 | €4,868 | €5,332 | +€464 | +9.5% |
| Amounts payable | 17/49 | €18,172 | €22,103 | +€3,931 | +21.6% |
| Amounts payable after more than one year | 17 | €860 | - | -€860 | |
| Financial debts | 170/4 | €860 | - | -€860 | |
| Amounts payable within one year | 42/48 | €17,120 | €21,920 | +€4,800 | +28.0% |
| Current portion of amounts payable after more than one year | 42 | €3,390 | €860 | -€2,530 | -74.6% |
| Financial debts | 43 | €1,642 | €852 | -€790 | -48.1% |
| Credit institutions | 430/8 | €1,642 | €852 | -€790 | -48.1% |
| Trade debts | 44 | €3,192 | €2,702 | -€490 | -15.3% |
| Suppliers | 440/4 | €3,192 | €2,702 | -€490 | -15.3% |
| Taxes, remuneration and social security | 45 | €8,897 | €16,800 | +€7,904 | +88.8% |
| Taxes | 450/3 | €7,497 | €15,400 | +€7,904 | +105% |
| Remuneration and social security | 454/9 | €1,400 | €1,400 | = | 0.0% |
| Other amounts payable | 47/48 | - | €706 | +€706 | |
| Accrued charges and deferred income | 492/3 | €193 | €183 | -€10 | -5.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,405 | €2,965 | -€440 | -12.9% |
| Other operating charges | 640/8 | €514 | €530 | +€16 | +3.1% |
| Non-recurring operating charges | 66A | - | €839 | +€839 | |
| Gross operating margin | 9900 | €8,862 | €20,465 | +€11,603 | +131% |
| Operating profit (loss) | 9901 | €4,942 | €16,130 | +€11,187 | +226% |
| Financial income | 75/76B | €8 | €11 | +€3 | +39.8% |
| Recurring financial income | 75 | €8 | €11 | +€3 | +39.8% |
| Financial charges | 65/66B | €971 | €725 | -€245 | -25.3% |
| Recurring financial charges | 65 | €971 | €725 | -€245 | -25.3% |
| Profit (loss) for the period before taxes | 9903 | €3,980 | €15,416 | +€11,436 | +287% |
| Income taxes | 67/77 | €404 | €4,952 | +€4,548 | +1,125% |
| Profit (loss) for the period | 9904 | €3,576 | €10,464 | +€6,888 | +193% |
| Profit (loss) for the period to be appropriated | 9905 | €3,576 | €10,464 | +€6,888 | +193% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.