SOFT TRONICS: 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 TRONICS
Largest movements
- Tangible fixed assets +€38,336
up €38,336 (+899%), from €4,263 to €42,599
of which Furniture and vehicles: +€40,239
- Cash +€30,255
up €30,255 (+564%), from €5,365 to €35,620
mainly Debts after one year (+€30,000) and Other debts (+€22,326)
- Receivables within one year -€17,478
down €17,478 (-35.5%), from €49,181 to €31,703
of which Trade receivables: -€13,420
- Debts after one year +€30,000
new in 2025: €30,000
- Other debts +€22,326
up €22,326 (+209%), from €10,677 to €33,004
- Tax, wage and social debts +€4,138
up €4,138 (+393%), from €1,054 to €5,192
of which Taxes: +€2,138
- Reserves -€3,321
down €3,321 (-8.9%), from €37,118 to €33,797
of which Distributable reserves: -€3,321
- Trade debts -€2,361
down €2,361 (-47.3%), from €4,990 to €2,629
- Gross operating margin -€5,851
down €5,851 (-46.0%), from €12,715 to €6,864
- Depreciation +€4,797
up €4,797 (+211%), from €2,271 to €7,068
- Taxes -€2,381
down €2,381 (-88.2%), from €2,698 to €317
- Financial income -€1,402
down €1,402 (-98.0%), from €1,430 to €28
- Other operating charges -€879
down €879 (-29.9%), from €2,939 to €2,060
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 | €66,240 | €117,022 | +€50,782 | +76.7% |
| Fixed assets | 21/28 | €4,263 | €42,599 | +€38,336 | +899% |
| Tangible fixed assets | 22/27 | €4,263 | €42,599 | +€38,336 | +899% |
| Plant, machinery and equipment | 23 | €2,443 | €540 | -€1,903 | -77.9% |
| Furniture and vehicles | 24 | €1,820 | €42,059 | +€40,239 | +2,210% |
| Current assets | 29/58 | €61,977 | €74,423 | +€12,446 | +20.1% |
| Stocks and contracts in progress | 3 | €5,580 | €5,580 | = | 0.0% |
| Stocks | 30/36 | €5,580 | €5,580 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €49,181 | €31,703 | -€17,478 | -35.5% |
| Trade receivables | 40 | €43,723 | €30,303 | -€13,420 | -30.7% |
| Other amounts receivable | 41 | €5,458 | €1,400 | -€4,058 | -74.4% |
| Cash at bank and in hand | 54/58 | €5,365 | €35,620 | +€30,255 | +564% |
| Deferred charges and accrued income | 490/1 | €1,850 | €1,520 | -€331 | -17.9% |
| Total equity and liabilities | 10/49 | €66,240 | €117,022 | +€50,782 | +76.7% |
| Equity | 10/15 | €49,518 | €46,197 | -€3,321 | -6.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €37,118 | €33,797 | -€3,321 | -8.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €35,258 | €31,937 | -€3,321 | -9.4% |
| Amounts payable | 17/49 | €16,722 | €70,825 | +€54,104 | +324% |
| Amounts payable after more than one year | 17 | - | €30,000 | +€30,000 | |
| Financial debts | 170/4 | - | €30,000 | +€30,000 | |
| Amounts payable within one year | 42/48 | €16,722 | €40,825 | +€24,104 | +144% |
| Trade debts | 44 | €4,990 | €2,629 | -€2,361 | -47.3% |
| Suppliers | 440/4 | €4,990 | €2,629 | -€2,361 | -47.3% |
| Taxes, remuneration and social security | 45 | €1,054 | €5,192 | +€4,138 | +393% |
| Taxes | 450/3 | €1,054 | €3,192 | +€2,138 | +203% |
| Remuneration and social security | 454/9 | - | €2,000 | +€2,000 | |
| Other amounts payable | 47/48 | €10,677 | €33,004 | +€22,326 | +209% |
| Non-recurring operating income | 76A | - | €4,500 | +€4,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,271 | €7,068 | +€4,797 | +211% |
| Other operating charges | 640/8 | €2,939 | €2,060 | -€879 | -29.9% |
| Gross operating margin | 9900 | €12,715 | €6,864 | -€5,851 | -46.0% |
| Operating profit (loss) | 9901 | €7,505 | -€2,264 | -€9,768 | |
| Financial income | 75/76B | €1,430 | €28 | -€1,402 | -98.0% |
| Recurring financial income | 75 | €1,430 | €28 | -€1,402 | -98.0% |
| Financial charges | 65/66B | €357 | €769 | +€412 | +115% |
| Recurring financial charges | 65 | €357 | €769 | +€412 | +115% |
| Profit (loss) for the period before taxes | 9903 | €8,578 | -€3,004 | -€11,582 | |
| Income taxes | 67/77 | €2,698 | €317 | -€2,381 | -88.2% |
| Profit (loss) for the period | 9904 | €5,881 | -€3,321 | -€9,202 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,881 | -€3,321 | -€9,202 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.