SOFT CONSULTANCY: 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 CONSULTANCY
Largest movements
- Receivables within one year +€10,100
up €10,100 (+269.3%), from €3,750 to €13,850
- Tangible fixed assets -€8,092
down €8,092 (-3.0%), from €270,160 to €262,068
of which Land and buildings: -€7,434
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€4,619
up €4,619 (+76.4%), from €6,044 to €10,663
- Other operating charges -€337
down €337 (-16.3%), from €2,068 to €1,731
- Depreciation +€169
up €169 (+2.1%), from €7,923 to €8,092
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 | €279,057 | €280,701 | +€1,644 | +0.6% |
| Fixed assets | 21/28 | €270,160 | €262,068 | -€8,092 | -3.0% |
| Tangible fixed assets | 22/27 | €270,160 | €262,068 | -€8,092 | -3.0% |
| Land and buildings | 22 | €267,358 | €259,924 | -€7,434 | -2.8% |
| Furniture and vehicles | 24 | €2,802 | €2,144 | -€658 | -23.5% |
| Current assets | 29/58 | €8,897 | €18,633 | +€9,736 | +109.4% |
| Amounts receivable within one year | 40/41 | €3,750 | €13,850 | +€10,100 | +269.3% |
| Trade receivables | 40 | €3,750 | €13,850 | +€10,100 | +269.3% |
| Cash at bank and in hand | 54/58 | €5,147 | €4,783 | -€364 | -7.1% |
| Total equity and liabilities | 10/49 | €279,057 | €280,701 | +€1,644 | +0.6% |
| Equity | 10/15 | €98,165 | €98,948 | +€783 | +0.8% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €1,000 | €1,000 | = | 0.0% |
| Distributable reserves | 133 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,835 | -€2,052 | +€783 | +27.6% |
| Amounts payable | 17/49 | €180,892 | €181,753 | +€861 | +0.5% |
| Amounts payable within one year | 42/48 | €180,892 | €181,753 | +€861 | +0.5% |
| Other amounts payable | 47/48 | €180,892 | €181,753 | +€861 | +0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,923 | €8,092 | +€169 | +2.1% |
| Other operating charges | 640/8 | €2,068 | €1,731 | -€337 | -16.3% |
| Gross operating margin | 9900 | €6,044 | €10,663 | +€4,619 | +76.4% |
| Operating profit (loss) | 9901 | -€3,947 | €840 | +€4,788 | |
| Financial charges | 65/66B | €66 | €58 | -€9 | -13.1% |
| Recurring financial charges | 65 | €66 | €58 | -€9 | -13.1% |
| Profit (loss) for the period before taxes | 9903 | -€4,013 | €783 | +€4,796 | |
| Profit (loss) for the period | 9904 | -€4,013 | €783 | +€4,796 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,013 | €783 | +€4,796 |
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.