SOFTIJN: 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.
SOFTIJN
Largest movements
- Current investments +€277,093
up €277,093 (+7.8%), from €3.6m to €3.8m
- Reserves +€177,382
up €177,382 (+4.8%), from €3.7m to €3.9m
of which Distributable reserves: +€177,382
- Other debts +€139,826
up €139,826 (+154.0%), from €90,779 to €230,605
- Financial income +€206,231
up €206,231 (+76.6%), from €269,234 to €475,465
of which Financial income: +€202,348
- Gross operating margin -€23,604
down €23,604 (-193.1%), from -€12,226 to -€35,830
- Financial charges +€4,103
up €4,103 (+9.9%), from €41,301 to €45,405
- Other operating charges -€3,633
down €3,633 (-25.4%), from €14,293 to €10,660
- Taxes +€2,088
up €2,088 (+6.8%), from €30,558 to €32,646
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 | €4,115,773 | €4,431,343 | +€315,571 | +7.7% |
| Fixed assets | 21/28 | €485,675 | €507,635 | +€21,960 | +4.5% |
| Tangible fixed assets | 22/27 | €485,675 | €507,635 | +€21,960 | +4.5% |
| Land and buildings | 22 | €431,337 | €416,441 | -€14,896 | -3.5% |
| Plant, machinery and equipment | 23 | €1,001 | €1,520 | +€519 | +51.8% |
| Furniture and vehicles | 24 | €53,337 | €89,674 | +€36,337 | +68.1% |
| Current assets | 29/58 | €3,630,097 | €3,923,708 | +€293,611 | +8.1% |
| Amounts receivable within one year | 40/41 | €9,723 | €36,644 | +€26,921 | +276.9% |
| Trade receivables | 40 | €2,934 | €15,176 | +€12,242 | +417.2% |
| Other amounts receivable | 41 | €6,789 | €21,469 | +€14,680 | +216.2% |
| Current investments | 50/53 | €3,552,717 | €3,829,810 | +€277,093 | +7.8% |
| Cash at bank and in hand | 54/58 | €61,277 | €49,031 | -€12,246 | -20.0% |
| Deferred charges and accrued income | 490/1 | €6,380 | €8,223 | +€1,843 | +28.9% |
| Total equity and liabilities | 10/49 | €4,115,773 | €4,431,343 | +€315,571 | +7.7% |
| Equity | 10/15 | €3,998,122 | €4,175,504 | +€177,382 | +4.4% |
| Contributions | 10/11 | €300,000 | €300,000 | = | 0.0% |
| Capital | 10 | €300,000 | €300,000 | = | 0.0% |
| Issued capital | 100 | €300,000 | €300,000 | = | 0.0% |
| Reserves | 13 | €3,698,122 | €3,875,504 | +€177,382 | +4.8% |
| Non-distributable reserves | 130/1 | €30,000 | €30,000 | = | 0.0% |
| Legal reserve | 130 | €30,000 | €30,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €13,761 | €13,761 | = | 0.0% |
| Distributable reserves | 133 | €3,654,360 | €3,831,743 | +€177,382 | +4.9% |
| Amounts payable | 17/49 | €117,651 | €255,840 | +€138,189 | +117.5% |
| Amounts payable within one year | 42/48 | €99,702 | €249,025 | +€149,323 | +149.8% |
| Trade debts | 44 | €5,617 | €18,102 | +€12,484 | +222.3% |
| Suppliers | 440/4 | €5,617 | €18,102 | +€12,484 | +222.3% |
| Taxes, remuneration and social security | 45 | €3,306 | €318 | -€2,988 | -90.4% |
| Taxes | 450/3 | €3,306 | €318 | -€2,988 | -90.4% |
| Other amounts payable | 47/48 | €90,779 | €230,605 | +€139,826 | +154.0% |
| Accrued charges and deferred income | 492/3 | €17,949 | €6,815 | -€11,134 | -62.0% |
| Non-recurring operating income | 76A | - | €12,500 | +€12,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,398 | €33,888 | -€509 | -1.5% |
| Other operating charges | 640/8 | €14,293 | €10,660 | -€3,633 | -25.4% |
| Gross operating margin | 9900 | -€12,226 | -€35,830 | -€23,604 | -193.1% |
| Operating profit (loss) | 9901 | -€60,916 | -€80,378 | -€19,462 | -31.9% |
| Financial income | 75/76B | €269,234 | €475,465 | +€206,231 | +76.6% |
| Recurring financial income | 75 | €269,234 | €471,582 | +€202,348 | +75.2% |
| Non-recurring financial income | 76B | - | €3,883 | +€3,883 | |
| Financial charges | 65/66B | €41,301 | €45,405 | +€4,103 | +9.9% |
| Recurring financial charges | 65 | €41,301 | €45,405 | +€4,103 | +9.9% |
| Profit (loss) for the period before taxes | 9903 | €167,016 | €349,682 | +€182,666 | +109.4% |
| Income taxes | 67/77 | €30,558 | €32,646 | +€2,088 | +6.8% |
| Profit (loss) for the period | 9904 | €136,458 | €317,036 | +€180,578 | +132.3% |
| Profit (loss) for the period to be appropriated | 9905 | €136,458 | €317,036 | +€180,578 | +132.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.