SOFT DESIGN CREATION: 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 DESIGN CREATION
Largest movements
- Tangible fixed assets -€5,205
down €5,205 (-14.8%), from €35,182 to €29,978
of which Land and buildings: -€4,000
- Receivables within one year -€5,140
down €5,140 (-88.1%), from €5,834 to €695
of which Other amounts receivable: -€4,861
- Cash +€2,352
up €2,352 (+12.1%), from €19,445 to €21,798
mainly Depreciation (+€13,677) and Receivables within one year (+€5,140)
- Debts after one year -€9,668
down €9,668 (-43.0%), from €22,500 to €12,832
- Profit (loss) carried forward +€2,621
up €2,621 (+6.6%), from -€39,420 to -€36,800
- Trade debts -€630
down €630 (-31.9%), from €1,977 to €1,347
- Gross operating margin +€12,948
up €12,948 (+300.4%), from €4,311 to €17,259
- Depreciation -€2,522
down €2,522 (-15.6%), from €16,199 to €13,677
- Financial income -€1,663
no longer reported in 2025 (was €1,663)
- Financial charges -€308
down €308 (-36.4%), from €846 to €539
- Other operating charges -€241
down €241 (-49.6%), from €486 to €245
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 | €60,462 | €52,470 | -€7,992 | -13.2% |
| Fixed assets | 21/28 | €35,182 | €29,978 | -€5,205 | -14.8% |
| Tangible fixed assets | 22/27 | €35,182 | €29,978 | -€5,205 | -14.8% |
| Land and buildings | 22 | €27,903 | €23,903 | -€4,000 | -14.3% |
| Furniture and vehicles | 24 | €7,279 | €6,075 | -€1,204 | -16.5% |
| Current assets | 29/58 | €25,280 | €22,493 | -€2,787 | -11.0% |
| Amounts receivable within one year | 40/41 | €5,834 | €695 | -€5,140 | -88.1% |
| Trade receivables | 40 | €279 | - | -€279 | |
| Other amounts receivable | 41 | €5,555 | €695 | -€4,861 | -87.5% |
| Cash at bank and in hand | 54/58 | €19,445 | €21,798 | +€2,352 | +12.1% |
| Total equity and liabilities | 10/49 | €60,462 | €52,470 | -€7,992 | -13.2% |
| Equity | 10/15 | -€20,820 | -€18,200 | +€2,621 | +12.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€39,420 | -€36,800 | +€2,621 | +6.6% |
| Amounts payable | 17/49 | €81,282 | €70,670 | -€10,612 | -13.1% |
| Amounts payable after more than one year | 17 | €22,500 | €12,832 | -€9,668 | -43.0% |
| Other amounts payable | 178/9 | €22,500 | €12,832 | -€9,668 | -43.0% |
| Amounts payable within one year | 42/48 | €58,782 | €57,838 | -€945 | -1.6% |
| Trade debts | 44 | €1,977 | €1,347 | -€630 | -31.9% |
| Suppliers | 440/4 | €1,977 | €1,347 | -€630 | -31.9% |
| Taxes, remuneration and social security | 45 | €315 | - | -€315 | |
| Taxes | 450/3 | €315 | - | -€315 | |
| Other amounts payable | 47/48 | €56,490 | €56,490 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,199 | €13,677 | -€2,522 | -15.6% |
| Other operating charges | 640/8 | €486 | €245 | -€241 | -49.6% |
| Gross operating margin | 9900 | €4,311 | €17,259 | +€12,948 | +300.4% |
| Operating profit (loss) | 9901 | -€12,374 | €3,337 | +€15,711 | |
| Financial income | 75/76B | €1,663 | - | -€1,663 | |
| Recurring financial income | 75 | €1,663 | - | -€1,663 | |
| Financial charges | 65/66B | €846 | €539 | -€308 | -36.4% |
| Recurring financial charges | 65 | €846 | €539 | -€308 | -36.4% |
| Profit (loss) for the period before taxes | 9903 | -€11,558 | €2,798 | +€14,356 | |
| Income taxes | 67/77 | €171 | €177 | +€7 | +3.9% |
| Profit (loss) for the period | 9904 | -€11,728 | €2,621 | +€14,349 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,728 | €2,621 | +€14,349 |
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 7 October 2026 via checked.be.