SOFT & Partners: 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 & Partners
Largest movements
- Receivables within one year -€761
no longer reported in 2025 (was €761)
- Cash +€582
up €582 (+582.0%), from €100 to €682
mainly Debts after one year (+€2,010) and Receivables within one year (+€761)
- Intangible fixed assets -€259
no longer reported in 2025 (was €259)
- Profit (loss) carried forward -€2,015
down €2,015 (-4.9%), from -€40,779 to -€42,794
- Debts after one year +€2,010
up €2,010 (+8.8%), from €22,866 to €24,876
- Trade debts -€242
no longer reported in 2025 (was €242)
- Other debts -€191
no longer reported in 2025 (was €191)
- Gross operating margin +€1,225
up €1,225 (+50.2%), from -€2,440 to -€1,215
- Depreciation -€781
down €781 (-75.1%), from €1,040 to €259
- Other operating charges +€110
up €110 (+28.6%), from €384 to €494
- Financial charges -€66
down €66 (-58.4%), from €113 to €47
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 | €1,120 | €682 | -€438 | -39.1% |
| Fixed assets | 21/28 | €259 | - | -€259 | |
| Intangible fixed assets | 21 | €259 | - | -€259 | |
| Current assets | 29/58 | €861 | €682 | -€179 | -20.8% |
| Amounts receivable within one year | 40/41 | €761 | - | -€761 | |
| Other amounts receivable | 41 | €761 | - | -€761 | |
| Cash at bank and in hand | 54/58 | €100 | €682 | +€582 | +582.0% |
| Total equity and liabilities | 10/49 | €1,120 | €682 | -€438 | -39.1% |
| Equity | 10/15 | -€22,179 | -€24,194 | -€2,015 | -9.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€40,779 | -€42,794 | -€2,015 | -4.9% |
| Amounts payable | 17/49 | €23,299 | €24,876 | +€1,577 | +6.8% |
| Amounts payable after more than one year | 17 | €22,866 | €24,876 | +€2,010 | +8.8% |
| Financial debts | 170/4 | €22,866 | €24,876 | +€2,010 | +8.8% |
| Amounts payable within one year | 42/48 | €433 | - | -€433 | |
| Trade debts | 44 | €242 | - | -€242 | |
| Suppliers | 440/4 | €242 | - | -€242 | |
| Other amounts payable | 47/48 | €191 | - | -€191 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,040 | €259 | -€781 | -75.1% |
| Other operating charges | 640/8 | €384 | €494 | +€110 | +28.6% |
| Gross operating margin | 9900 | -€2,440 | -€1,215 | +€1,225 | +50.2% |
| Operating profit (loss) | 9901 | -€3,864 | -€1,968 | +€1,896 | +49.1% |
| Financial charges | 65/66B | €113 | €47 | -€66 | -58.4% |
| Recurring financial charges | 65 | €113 | €47 | -€66 | -58.4% |
| Profit (loss) for the period before taxes | 9903 | -€3,977 | -€2,015 | +€1,962 | +49.3% |
| Profit (loss) for the period | 9904 | -€3,977 | -€2,015 | +€1,962 | +49.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,977 | -€2,015 | +€1,962 | +49.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.