SOFTERS: 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.
SOFTERS
Largest movements
- Deferred charges and accrued income +€8,546
up €8,546 (+1435.3%), from €595 to €9,142
- Cash +€1,702
up €1,702 (+2.2%), from €79,129 to €80,830
mainly Net result for the year (+€57,638) and Other debts (+€15,489)
- Receivables within one year +€1,464
up €1,464 (+719.3%), from €204 to €1,668
of which Trade receivables: +€1,426
- Tangible fixed assets -€1,047
down €1,047 (-45.9%), from €2,281 to €1,233
- Other debts +€15,489
up €15,489 (+32.7%), from €47,326 to €62,815
- Tax, wage and social debts -€6,021
down €6,021 (-41.8%), from €14,404 to €8,383
- Trade debts +€1,197
up €1,197 (+6324.2%), from €19 to €1,215
- Gross operating margin +€22,056
up €22,056 (+41.7%), from €52,858 to €74,914
- Taxes +€3,973
up €3,973 (+34.1%), from €11,662 to €15,635
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 | €82,208 | €92,873 | +€10,665 | +13.0% |
| Fixed assets | 21/28 | €2,281 | €1,233 | -€1,047 | -45.9% |
| Tangible fixed assets | 22/27 | €2,281 | €1,233 | -€1,047 | -45.9% |
| Furniture and vehicles | 24 | €2,281 | €1,233 | -€1,047 | -45.9% |
| Current assets | 29/58 | €79,928 | €91,640 | +€11,712 | +14.7% |
| Amounts receivable within one year | 40/41 | €204 | €1,668 | +€1,464 | +719.3% |
| Trade receivables | 40 | - | €1,426 | +€1,426 | |
| Other amounts receivable | 41 | €204 | €242 | +€38 | +18.7% |
| Cash at bank and in hand | 54/58 | €79,129 | €80,830 | +€1,702 | +2.2% |
| Deferred charges and accrued income | 490/1 | €595 | €9,142 | +€8,546 | +1435.3% |
| Total equity and liabilities | 10/49 | €82,208 | €92,873 | +€10,665 | +13.0% |
| Equity | 10/15 | €20,460 | €20,460 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | - | €1,860 | +€1,860 | |
| Amounts payable | 17/49 | €61,748 | €72,413 | +€10,665 | +17.3% |
| Amounts payable within one year | 42/48 | €61,748 | €72,413 | +€10,665 | +17.3% |
| Trade debts | 44 | €19 | €1,215 | +€1,197 | +6324.2% |
| Suppliers | 440/4 | €19 | €1,215 | +€1,197 | +6324.2% |
| Taxes, remuneration and social security | 45 | €14,404 | €8,383 | -€6,021 | -41.8% |
| Taxes | 450/3 | €14,404 | €8,383 | -€6,021 | -41.8% |
| Other amounts payable | 47/48 | €47,326 | €62,815 | +€15,489 | +32.7% |
| Non-recurring operating income | 76A | - | €1 | +€1 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €957 | €1,047 | +€91 | +9.5% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €52,858 | €74,914 | +€22,056 | +41.7% |
| Operating profit (loss) | 9901 | €51,514 | €73,467 | +€21,952 | +42.6% |
| Financial charges | 65/66B | €171 | €194 | +€23 | +13.2% |
| Recurring financial charges | 65 | €171 | €194 | +€23 | +13.2% |
| Profit (loss) for the period before taxes | 9903 | €51,343 | €73,273 | +€21,930 | +42.7% |
| Income taxes | 67/77 | €11,662 | €15,635 | +€3,973 | +34.1% |
| Profit (loss) for the period | 9904 | €39,681 | €57,638 | +€17,957 | +45.3% |
| Profit (loss) for the period to be appropriated | 9905 | €39,681 | €57,638 | +€17,957 | +45.3% |
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 10 October 2026 via checked.be.