SOFTWARE and CONSULTANCY: 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.
SOFTWARE and CONSULTANCY
Largest movements
- Receivables within one year -€250,801
down €250,801 (-77.7%), from €322,810 to €72,009
of which Other amounts receivable: -€251,300
- Tangible fixed assets -€31,108
down €31,108 (-12.9%), from €241,303 to €210,195
- Other debts -€339,156
down €339,156 (-80.2%), from €422,986 to €83,830
- Reserves +€47,783
up €47,783 (+2570.4%), from €1,859 to €49,642
- Tax, wage and social debts +€11,755
up €11,755 (+380.9%), from €3,086 to €14,841
- Financial charges -€16,641
down €16,641 (-71.3%), from €23,334 to €6,693
- Financial income -€12,801
down €12,801 (-91.7%), from €13,965 to €1,164
- Taxes +€10,729
new in 2025: €10,729
- Gross operating margin +€4,239
up €4,239 (+4.5%), from €94,634 to €98,873
- Depreciation -€3,739
down €3,739 (-10.7%), from €34,847 to €31,108
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 | €573,565 | €290,507 | -€283,058 | -49.4% |
| Fixed assets | 21/28 | €246,893 | €215,785 | -€31,108 | -12.6% |
| Tangible fixed assets | 22/27 | €241,303 | €210,195 | -€31,108 | -12.9% |
| Land and buildings | 22 | €241,303 | €210,195 | -€31,108 | -12.9% |
| Financial fixed assets | 28 | €5,590 | €5,590 | = | 0.0% |
| Current assets | 29/58 | €326,672 | €74,722 | -€251,950 | -77.1% |
| Amounts receivable within one year | 40/41 | €322,810 | €72,009 | -€250,801 | -77.7% |
| Trade receivables | 40 | €14,033 | €14,532 | +€499 | +3.6% |
| Other amounts receivable | 41 | €308,777 | €57,477 | -€251,300 | -81.4% |
| Cash at bank and in hand | 54/58 | €3,862 | €2,713 | -€1,149 | -29.8% |
| Total equity and liabilities | 10/49 | €573,565 | €290,507 | -€283,058 | -49.4% |
| Equity | 10/15 | €115,597 | €163,380 | +€47,783 | +41.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €49,642 | +€47,783 | +2570.4% |
| Distributable reserves | 133 | €1,859 | €49,642 | +€47,783 | +2570.4% |
| Profit (loss) carried forward | 14 | €95,146 | €95,146 | = | 0.0% |
| Amounts payable | 17/49 | €457,968 | €127,127 | -€330,841 | -72.2% |
| Amounts payable within one year | 42/48 | €455,274 | €124,433 | -€330,841 | -72.7% |
| Trade debts | 44 | €29,202 | €25,762 | -€3,440 | -11.8% |
| Suppliers | 440/4 | €29,202 | €25,762 | -€3,440 | -11.8% |
| Taxes, remuneration and social security | 45 | €3,086 | €14,841 | +€11,755 | +380.9% |
| Taxes | 450/3 | €3,086 | €14,841 | +€11,755 | +380.9% |
| Other amounts payable | 47/48 | €422,986 | €83,830 | -€339,156 | -80.2% |
| Accrued charges and deferred income | 492/3 | €2,694 | €2,694 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,847 | €31,108 | -€3,739 | -10.7% |
| Other operating charges | 640/8 | €3,582 | €3,724 | +€142 | +4.0% |
| Gross operating margin | 9900 | €94,634 | €98,873 | +€4,239 | +4.5% |
| Operating profit (loss) | 9901 | €56,205 | €64,041 | +€7,836 | +13.9% |
| Financial income | 75/76B | €13,965 | €1,164 | -€12,801 | -91.7% |
| Recurring financial income | 75 | €13,965 | €1,164 | -€12,801 | -91.7% |
| Financial charges | 65/66B | €23,334 | €6,693 | -€16,641 | -71.3% |
| Recurring financial charges | 65 | €23,334 | €6,693 | -€16,641 | -71.3% |
| Profit (loss) for the period before taxes | 9903 | €46,836 | €58,512 | +€11,676 | +24.9% |
| Income taxes | 67/77 | - | €10,729 | +€10,729 | |
| Profit (loss) for the period | 9904 | €46,836 | €47,783 | +€947 | +2.0% |
| Profit (loss) for the period to be appropriated | 9905 | €46,836 | €47,783 | +€947 | +2.0% |
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 12 October 2026 via checked.be.