SOFT4U: 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.
SOFT4U
Largest movements
- Tangible fixed assets -€29,043
down €29,043 (-8.1%), from €356,537 to €327,494
of which Land and buildings: -€16,193
- Receivables within one year +€10,069
up €10,069 (+116%), from €8,692 to €18,761
of which Trade receivables: +€10,899
- Cash -€8,592
down €8,592 (-37.3%), from €23,031 to €14,439
mainly Debts after one year (-€20,444) and Other debts (-€17,309)
- Debts after one year -€20,444
down €20,444 (-74.8%), from €27,319 to €6,875
- Other debts -€17,309
down €17,309 (-7.4%), from €233,408 to €216,099
- Profit (loss) carried forward +€12,091
up €12,091 (+99.1%), from -€12,198 to -€107
- Tax, wage and social debts -€5,957
down €5,957 (-39.8%), from €14,965 to €9,008
- Trade debts +€4,848
up €4,848 (+90.9%), from €5,335 to €10,183
- Gross operating margin +€13,851
up €13,851 (+34.3%), from €40,380 to €54,230
- Taxes +€4,033
up €4,033 (+209%), from €1,929 to €5,962
- Depreciation -€2,378
down €2,378 (-6.8%), from €34,840 to €32,462
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 | €391,407 | €365,000 | -€26,406 | -6.7% |
| Fixed assets | 21/28 | €356,537 | €327,494 | -€29,043 | -8.1% |
| Tangible fixed assets | 22/27 | €356,537 | €327,494 | -€29,043 | -8.1% |
| Land and buildings | 22 | €313,741 | €297,549 | -€16,193 | -5.2% |
| Furniture and vehicles | 24 | €42,795 | €29,945 | -€12,850 | -30.0% |
| Current assets | 29/58 | €34,870 | €37,506 | +€2,637 | +7.6% |
| Amounts receivable within one year | 40/41 | €8,692 | €18,761 | +€10,069 | +116% |
| Trade receivables | 40 | €4,586 | €15,485 | +€10,899 | +238% |
| Other amounts receivable | 41 | €4,106 | €3,276 | -€831 | -20.2% |
| Cash at bank and in hand | 54/58 | €23,031 | €14,439 | -€8,592 | -37.3% |
| Deferred charges and accrued income | 490/1 | €3,147 | €4,307 | +€1,160 | +36.9% |
| Total equity and liabilities | 10/49 | €391,407 | €365,000 | -€26,406 | -6.7% |
| Equity | 10/15 | €88,272 | €100,363 | +€12,091 | +13.7% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €92,410 | €92,410 | = | 0.0% |
| Distributable reserves | 133 | €92,410 | €92,410 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,198 | -€107 | +€12,091 | +99.1% |
| Amounts payable | 17/49 | €303,135 | €264,638 | -€38,497 | -12.7% |
| Amounts payable after more than one year | 17 | €27,319 | €6,875 | -€20,444 | -74.8% |
| Financial debts | 170/4 | €27,319 | €6,875 | -€20,444 | -74.8% |
| Amounts payable within one year | 42/48 | €273,882 | €255,733 | -€18,149 | -6.6% |
| Current portion of amounts payable after more than one year | 42 | €20,174 | €20,444 | +€270 | +1.3% |
| Trade debts | 44 | €5,335 | €10,183 | +€4,848 | +90.9% |
| Suppliers | 440/4 | €5,335 | €10,183 | +€4,848 | +90.9% |
| Taxes, remuneration and social security | 45 | €14,965 | €9,008 | -€5,957 | -39.8% |
| Taxes | 450/3 | €14,965 | €9,008 | -€5,957 | -39.8% |
| Other amounts payable | 47/48 | €233,408 | €216,099 | -€17,309 | -7.4% |
| Accrued charges and deferred income | 492/3 | €1,934 | €2,029 | +€96 | +5.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,840 | €32,462 | -€2,378 | -6.8% |
| Other operating charges | 640/8 | €2,784 | €2,994 | +€211 | +7.6% |
| Gross operating margin | 9900 | €40,380 | €54,230 | +€13,851 | +34.3% |
| Operating profit (loss) | 9901 | €2,756 | €18,774 | +€16,017 | +581% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €982 | €720 | -€262 | -26.7% |
| Recurring financial charges | 65 | €982 | €720 | -€262 | -26.7% |
| Profit (loss) for the period before taxes | 9903 | €1,775 | €18,053 | +€16,279 | +917% |
| Income taxes | 67/77 | €1,929 | €5,962 | +€4,033 | +209% |
| Profit (loss) for the period | 9904 | -€155 | €12,091 | +€12,246 | |
| Profit (loss) for the period to be appropriated | 9905 | -€155 | €12,091 | +€12,246 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.