SOFTPCS: 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.
SOFTPCS
Largest movements
- Cash +€41,592
up €41,592 (+52.9%), from €78,562 to €120,154
mainly Net result for the year (+€44,143) and Depreciation (+€9,263)
- Tangible fixed assets -€9,263
down €9,263 (-6.0%), from €154,820 to €145,558
of which Land and buildings: -€5,830
- Reserves +€44,143
up €44,143 (+20.8%), from €211,938 to €256,081
of which Distributable reserves: +€44,143
- Debts after one year -€8,446
no longer reported in 2025 (was €8,446)
- Gross operating margin +€15,903
up €15,903 (+26.5%), from €60,041 to €75,944
- Taxes +€5,341
up €5,341 (+33.4%), from €15,993 to €21,334
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 | €242,027 | €277,042 | +€35,015 | +14.5% |
| Fixed assets | 21/28 | €154,820 | €145,558 | -€9,263 | -6.0% |
| Tangible fixed assets | 22/27 | €154,820 | €145,558 | -€9,263 | -6.0% |
| Land and buildings | 22 | €132,458 | €126,628 | -€5,830 | -4.4% |
| Plant, machinery and equipment | 23 | €21,653 | €18,575 | -€3,078 | -14.2% |
| Furniture and vehicles | 24 | €710 | €355 | -€355 | -50.0% |
| Current assets | 29/58 | €87,207 | €131,485 | +€44,278 | +50.8% |
| Amounts receivable within one year | 40/41 | €8,645 | €11,331 | +€2,686 | +31.1% |
| Trade receivables | 40 | €3,646 | €6,193 | +€2,547 | +69.9% |
| Other amounts receivable | 41 | €4,999 | €5,137 | +€139 | +2.8% |
| Cash at bank and in hand | 54/58 | €78,562 | €120,154 | +€41,592 | +52.9% |
| Total equity and liabilities | 10/49 | €242,027 | €277,042 | +€35,015 | +14.5% |
| Equity | 10/15 | €218,138 | €262,281 | +€44,143 | +20.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €211,938 | €256,081 | +€44,143 | +20.8% |
| 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 | €210,078 | €254,221 | +€44,143 | +21.0% |
| Amounts payable | 17/49 | €23,889 | €14,761 | -€9,128 | -38.2% |
| Amounts payable after more than one year | 17 | €8,446 | - | -€8,446 | |
| Financial debts | 170/4 | €8,446 | - | -€8,446 | |
| Amounts payable within one year | 42/48 | €15,443 | €14,761 | -€681 | -4.4% |
| Current portion of amounts payable after more than one year | 42 | €9,579 | €8,446 | -€1,133 | -11.8% |
| Trade debts | 44 | - | €465 | +€465 | |
| Suppliers | 440/4 | - | €465 | +€465 | |
| Taxes, remuneration and social security | 45 | €5,863 | €5,850 | -€13 | -0.2% |
| Taxes | 450/3 | €5,863 | €5,850 | -€13 | -0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,441 | €9,263 | -€178 | -1.9% |
| Other operating charges | 640/8 | €963 | €991 | +€28 | +2.9% |
| Gross operating margin | 9900 | €60,041 | €75,944 | +€15,903 | +26.5% |
| Operating profit (loss) | 9901 | €49,637 | €65,690 | +€16,053 | +32.3% |
| Financial income | 75/76B | €232 | €705 | +€473 | +204% |
| Recurring financial income | 75 | €232 | €705 | +€473 | +204% |
| Financial charges | 65/66B | €1,485 | €918 | -€568 | -38.2% |
| Recurring financial charges | 65 | €1,485 | €918 | -€568 | -38.2% |
| Profit (loss) for the period before taxes | 9903 | €48,384 | €65,477 | +€17,094 | +35.3% |
| Income taxes | 67/77 | €15,993 | €21,334 | +€5,341 | +33.4% |
| Profit (loss) for the period | 9904 | €32,391 | €44,143 | +€11,752 | +36.3% |
| Profit (loss) for the period to be appropriated | 9905 | €32,391 | €44,143 | +€11,752 | +36.3% |
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 18 October 2026 via checked.be.