SOFTRON - Microcomputing: 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.
SOFTRON - Microcomputing
Largest movements
- Cash -€247,089
down €247,089 (-21.5%), from €1.2m to €904,439
mainly Stocks and contracts (-€136,526) and Other debts (-€120,175)
- Stocks and contracts +€136,526
up €136,526 (+82.4%), from €165,719 to €302,245
of which Contracts in progress: +€110,515
- Receivables within one year +€21,955
up €21,955 (+26.7%), from €82,155 to €104,111
of which Trade receivables: +€22,369
- Other debts -€120,175
down €120,175 (-73.3%), from €163,875 to €43,700
- Trade debts +€26,769
up €26,769 (+220%), from €12,176 to €38,944
- Profit (loss) carried forward +€20,992
up €20,992 (+2.2%), from €955,242 to €976,234
- Tax, wage and social debts -€15,307
down €15,307 (-24.6%), from €62,284 to €46,977
of which Remuneration and social security: -€15,905
- Turnover -€497,999
down €497,999 (-25.7%), from €1.9m to €1.4m
- Gross operating margin -€404,969
down €404,969 (-43.8%), from €925,528 to €520,559
- Taxes -€113,558
down €113,558 (-83.3%), from €136,326 to €22,768
- Purchases and services -€93,030
down €93,030 (-9.2%), from €1.0m to €921,952
- Financial charges +€43,159
up €43,159 (+215%), from €20,036 to €63,195
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 | €1,421,807 | €1,328,796 | -€93,012 | -6.5% |
| Fixed assets | 21/28 | €9,867 | €9,709 | -€158 | -1.6% |
| Tangible fixed assets | 22/27 | €1,675 | €967 | -€708 | -42.3% |
| Furniture and vehicles | 24 | €1,675 | €967 | -€708 | -42.3% |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Financial fixed assets | 28 | €8,192 | €8,742 | +€550 | +6.7% |
| Current assets | 29/58 | €1,411,940 | €1,319,087 | -€92,853 | -6.6% |
| Stocks and contracts in progress | 3 | €165,719 | €302,245 | +€136,526 | +82.4% |
| Stocks | 30/36 | €165,719 | €191,730 | +€26,011 | +15.7% |
| Contracts in progress | 37 | - | €110,515 | +€110,515 | |
| Amounts receivable within one year | 40/41 | €82,155 | €104,111 | +€21,955 | +26.7% |
| Trade receivables | 40 | €49,190 | €71,560 | +€22,369 | +45.5% |
| Other amounts receivable | 41 | €32,965 | €32,551 | -€414 | -1.3% |
| Cash at bank and in hand | 54/58 | €1,151,528 | €904,439 | -€247,089 | -21.5% |
| Deferred charges and accrued income | 490/1 | €12,537 | €8,292 | -€4,246 | -33.9% |
| Total equity and liabilities | 10/49 | €1,421,807 | €1,328,796 | -€93,012 | -6.5% |
| Equity | 10/15 | €1,157,742 | €1,178,734 | +€20,992 | +1.8% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Capital | 10 | €150,000 | €150,000 | = | 0.0% |
| Issued capital | 100 | €150,000 | €150,000 | = | 0.0% |
| Reserves | 13 | €52,500 | €52,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €15,000 | €15,000 | = | 0.0% |
| Legal reserve | 130 | €15,000 | €15,000 | = | 0.0% |
| Distributable reserves | 133 | €37,500 | €37,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €955,242 | €976,234 | +€20,992 | +2.2% |
| Amounts payable | 17/49 | €264,065 | €150,062 | -€114,003 | -43.2% |
| Amounts payable within one year | 42/48 | €238,335 | €129,622 | -€108,713 | -45.6% |
| Trade debts | 44 | €12,176 | €38,944 | +€26,769 | +220% |
| Suppliers | 440/4 | €12,176 | €38,944 | +€26,769 | +220% |
| Taxes, remuneration and social security | 45 | €62,284 | €46,977 | -€15,307 | -24.6% |
| Taxes | 450/3 | - | €598 | +€598 | |
| Remuneration and social security | 454/9 | €62,284 | €46,379 | -€15,905 | -25.5% |
| Other amounts payable | 47/48 | €163,875 | €43,700 | -€120,175 | -73.3% |
| Accrued charges and deferred income | 492/3 | €25,730 | €20,440 | -€5,290 | -20.6% |
| Turnover | 70 | €1,940,510 | €1,442,511 | -€497,999 | -25.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,014,981 | €921,952 | -€93,030 | -9.2% |
| Remuneration, social security and pensions | 62 | €415,944 | €376,030 | -€39,914 | -9.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €708 | €708 | = | 0.0% |
| Other operating charges | 640/8 | €1,992 | €2,056 | +€64 | +3.2% |
| Gross operating margin | 9900 | €925,528 | €520,559 | -€404,969 | -43.8% |
| Operating profit (loss) | 9901 | €506,883 | €141,764 | -€365,119 | -72.0% |
| Financial income | 75/76B | €50,582 | €8,891 | -€41,691 | -82.4% |
| Recurring financial income | 75 | €50,582 | €8,891 | -€41,691 | -82.4% |
| Financial charges | 65/66B | €20,036 | €63,195 | +€43,159 | +215% |
| Recurring financial charges | 65 | €20,036 | €63,195 | +€43,159 | +215% |
| Profit (loss) for the period before taxes | 9903 | €537,429 | €87,460 | -€449,969 | -83.7% |
| Income taxes | 67/77 | €136,326 | €22,768 | -€113,558 | -83.3% |
| Profit (loss) for the period | 9904 | €401,103 | €64,692 | -€336,412 | -83.9% |
| Profit (loss) for the period to be appropriated | 9905 | €401,103 | €64,692 | -€336,412 | -83.9% |
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 16 October 2026 via checked.be.