SOFT DEV CONSULTING: 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 DEV CONSULTING
Largest movements
- Cash +€60,880
up €60,880 (+335.4%), from €18,149 to €79,029
mainly Net result for the year (+€61,152) and Depreciation (+€13,753)
- Tangible fixed assets -€12,566
down €12,566 (-25.0%), from €50,278 to €37,712
- Receivables within one year -€7,161
down €7,161 (-33.1%), from €21,665 to €14,504
of which Other amounts receivable: -€9,806
- Deferred charges and accrued income -€3,945
down €3,945 (-72.0%), from €5,483 to €1,538
- Current investments +€2,146
up €2,146 (+7.3%), from €29,232 to €31,378
- Profit (loss) carried forward +€61,152
up €61,152 (+164.1%), from €37,269 to €98,421
- Other debts -€29,186
down €29,186 (-57.7%), from €50,606 to €21,420
- Tax, wage and social debts +€6,055
up €6,055 (+370.2%), from €1,636 to €7,691
of which Taxes: +€6,055
- Provisions +€2,146
up €2,146 (+7.3%), from €29,232 to €31,378
- Gross operating margin +€30,849
up €30,849 (+50.2%), from €61,478 to €92,326
- Provisions -€27,086
down €27,086 (-92.7%), from €29,232 to €2,146
- Taxes +€13,458
up €13,458 (+471.5%), from €2,854 to €16,312
- Other operating charges -€4,926
down €4,926 (-84.1%), from €5,854 to €928
- Financial charges -€2,275
down €2,275 (-92.5%), from €2,460 to €185
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 | €125,132 | €164,386 | +€39,254 | +31.4% |
| Fixed assets | 21/28 | €50,602 | €37,936 | -€12,666 | -25.0% |
| Intangible fixed assets | 21 | €324 | €224 | -€100 | -30.8% |
| Tangible fixed assets | 22/27 | €50,278 | €37,712 | -€12,566 | -25.0% |
| Furniture and vehicles | 24 | €50,278 | €37,712 | -€12,566 | -25.0% |
| Current assets | 29/58 | €74,530 | €126,450 | +€51,920 | +69.7% |
| Amounts receivable within one year | 40/41 | €21,665 | €14,504 | -€7,161 | -33.1% |
| Trade receivables | 40 | €11,860 | €14,504 | +€2,645 | +22.3% |
| Other amounts receivable | 41 | €9,806 | €0 | -€9,806 | -100.0% |
| Current investments | 50/53 | €29,232 | €31,378 | +€2,146 | +7.3% |
| Cash at bank and in hand | 54/58 | €18,149 | €79,029 | +€60,880 | +335.4% |
| Deferred charges and accrued income | 490/1 | €5,483 | €1,538 | -€3,945 | -72.0% |
| Total equity and liabilities | 10/49 | €125,132 | €164,386 | +€39,254 | +31.4% |
| Equity | 10/15 | €41,269 | €102,421 | +€61,152 | +148.2% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €37,269 | €98,421 | +€61,152 | +164.1% |
| Provisions and deferred taxes | 16 | €29,232 | €31,378 | +€2,146 | +7.3% |
| Provisions for liabilities and charges | 160/5 | €29,232 | €31,378 | +€2,146 | +7.3% |
| Other liabilities and charges | 164/5 | €29,232 | €31,378 | +€2,146 | +7.3% |
| Amounts payable | 17/49 | €54,630 | €30,587 | -€24,044 | -44.0% |
| Amounts payable within one year | 42/48 | €54,592 | €30,587 | -€24,005 | -44.0% |
| Trade debts | 44 | €2,350 | €1,476 | -€874 | -37.2% |
| Suppliers | 440/4 | €2,350 | €1,476 | -€874 | -37.2% |
| Taxes, remuneration and social security | 45 | €1,636 | €7,691 | +€6,055 | +370.2% |
| Taxes | 450/3 | €1,636 | €7,691 | +€6,055 | +370.2% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €50,606 | €21,420 | -€29,186 | -57.7% |
| Accrued charges and deferred income | 492/3 | €39 | €0 | -€39 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,287 | €13,753 | +€467 | +3.5% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €29,232 | €2,146 | -€27,086 | -92.7% |
| Other operating charges | 640/8 | €5,854 | €928 | -€4,926 | -84.1% |
| Gross operating margin | 9900 | €61,478 | €92,326 | +€30,849 | +50.2% |
| Operating profit (loss) | 9901 | €13,105 | €75,499 | +€62,394 | +476.1% |
| Financial income | 75/76B | €232 | €2,150 | +€1,918 | +826.6% |
| Recurring financial income | 75 | €232 | €2,150 | +€1,918 | +826.6% |
| Financial charges | 65/66B | €2,460 | €185 | -€2,275 | -92.5% |
| Recurring financial charges | 65 | €2,460 | €185 | -€2,275 | -92.5% |
| Profit (loss) for the period before taxes | 9903 | €10,877 | €77,464 | +€66,587 | +612.2% |
| Income taxes | 67/77 | €2,854 | €16,312 | +€13,458 | +471.5% |
| Profit (loss) for the period | 9904 | €8,022 | €61,152 | +€53,129 | +662.3% |
| Profit (loss) for the period to be appropriated | 9905 | €8,022 | €61,152 | +€53,129 | +662.3% |
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 29 September 2026 via checked.be.