SOFTCONSTRUCT: 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.
SOFTCONSTRUCT
Largest movements
- Current investments +€300,000
new in 2025: €300,000
- Cash -€254,961
down €254,961 (-59.9%), from €425,990 to €171,028
mainly Current investments (-€300,000) and Contributions, distributions and other (-€120,000)
- Receivables within one year -€33,378
down €33,378 (-8.2%), from €406,192 to €372,814
of which Trade receivables: -€47,782
- Tangible fixed assets +€25,458
up €25,458 (+25.1%), from €101,469 to €126,927
of which Furniture and vehicles: +€36,293
- Accrued charges and deferred income +€28,647
up €28,647 (+9.4%), from €305,129 to €333,775
- Reserves +€15,144
up €15,144 (+5.1%), from €298,339 to €313,483
of which Distributable reserves: +€15,144
- Other debts +€14,000
up €14,000 (+20.0%), from €70,000 to €84,000
- Gross operating margin +€74,038
up €74,038 (+7.0%), from €1.1m to €1.1m
- Staff costs +€54,078
up €54,078 (+6.4%), from €848,869 to €902,947
- Write-downs +€14,412
up €14,412, from -€10,281 to €4,131
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 | €1,011,291 | €1,059,008 | +€47,716 | +4.7% |
| Fixed assets | 21/28 | €101,469 | €126,927 | +€25,458 | +25.1% |
| Tangible fixed assets | 22/27 | €101,469 | €126,927 | +€25,458 | +25.1% |
| Furniture and vehicles | 24 | €63,946 | €100,239 | +€36,293 | +56.8% |
| Leasing and similar rights | 25 | €37,524 | €26,689 | -€10,835 | -28.9% |
| Current assets | 29/58 | €909,822 | €932,080 | +€22,258 | +2.4% |
| Amounts receivable after more than one year | 29 | €58,320 | €62,986 | +€4,666 | +8.0% |
| Other amounts receivable | 291 | €58,320 | €62,986 | +€4,666 | +8.0% |
| Stocks and contracts in progress | 3 | €13,673 | €17,059 | +€3,386 | +24.8% |
| Stocks | 30/36 | €13,673 | €17,059 | +€3,386 | +24.8% |
| Amounts receivable within one year | 40/41 | €406,192 | €372,814 | -€33,378 | -8.2% |
| Trade receivables | 40 | €178,221 | €130,440 | -€47,782 | -26.8% |
| Other amounts receivable | 41 | €227,971 | €242,374 | +€14,403 | +6.3% |
| Current investments | 50/53 | - | €300,000 | +€300,000 | |
| Cash at bank and in hand | 54/58 | €425,990 | €171,028 | -€254,961 | -59.9% |
| Deferred charges and accrued income | 490/1 | €5,648 | €8,193 | +€2,545 | +45.1% |
| Total equity and liabilities | 10/49 | €1,011,291 | €1,059,008 | +€47,716 | +4.7% |
| Equity | 10/15 | €368,399 | €383,543 | +€15,144 | +4.1% |
| Contributions | 10/11 | €70,060 | €70,060 | = | 0.0% |
| Capital | 10 | €70,060 | €70,060 | = | 0.0% |
| Issued capital | 100 | €70,060 | €70,060 | = | 0.0% |
| Reserves | 13 | €298,339 | €313,483 | +€15,144 | +5.1% |
| Non-distributable reserves | 130/1 | €7,060 | €7,060 | = | 0.0% |
| Legal reserve | 130 | €7,060 | €7,060 | = | 0.0% |
| Distributable reserves | 133 | €291,279 | €306,423 | +€15,144 | +5.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €642,892 | €675,464 | +€32,572 | +5.1% |
| Amounts payable after more than one year | 17 | €28,847 | €19,070 | -€9,777 | -33.9% |
| Financial debts | 170/4 | €28,847 | €19,070 | -€9,777 | -33.9% |
| Amounts payable within one year | 42/48 | €308,917 | €322,619 | +€13,702 | +4.4% |
| Current portion of amounts payable after more than one year | 42 | €9,289 | €9,777 | +€488 | +5.2% |
| Trade debts | 44 | €39,212 | €28,999 | -€10,213 | -26.0% |
| Suppliers | 440/4 | €39,212 | €28,999 | -€10,213 | -26.0% |
| Taxes, remuneration and social security | 45 | €190,416 | €199,843 | +€9,427 | +5.0% |
| Taxes | 450/3 | €66,989 | €64,998 | -€1,991 | -3.0% |
| Remuneration and social security | 454/9 | €123,427 | €134,846 | +€11,418 | +9.3% |
| Other amounts payable | 47/48 | €70,000 | €84,000 | +€14,000 | +20.0% |
| Accrued charges and deferred income | 492/3 | €305,129 | €333,775 | +€28,647 | +9.4% |
| Remuneration, social security and pensions | 62 | €848,869 | €902,947 | +€54,078 | +6.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,872 | €51,206 | +€8,334 | +19.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€10,281 | €4,131 | +€14,412 | |
| Other operating charges | 640/8 | €16,280 | €6,777 | -€9,503 | -58.4% |
| Gross operating margin | 9900 | €1,057,719 | €1,131,757 | +€74,038 | +7.0% |
| Operating profit (loss) | 9901 | €159,979 | €166,696 | +€6,718 | +4.2% |
| Financial income | 75/76B | €18,708 | €22,800 | +€4,092 | +21.9% |
| Recurring financial income | 75 | €18,708 | €22,800 | +€4,092 | +21.9% |
| Financial charges | 65/66B | €1,633 | €2,220 | +€587 | +36.0% |
| Recurring financial charges | 65 | €1,633 | €2,220 | +€587 | +36.0% |
| Profit (loss) for the period before taxes | 9903 | €177,054 | €187,276 | +€10,222 | +5.8% |
| Income taxes | 67/77 | €49,556 | €52,132 | +€2,576 | +5.2% |
| Profit (loss) for the period | 9904 | €127,498 | €135,144 | +€7,646 | +6.0% |
| Profit (loss) for the period to be appropriated | 9905 | €127,498 | €135,144 | +€7,646 | +6.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.