Software Consult: 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.
Software Consult
Largest movements
- Current investments +€210,000
new in 2025: €210,000
- Cash -€131,426
down €131,426 (-37.3%), from €352,779 to €221,353
mainly Current investments (-€210,000) and Debts after one year (-€8,864)
- Tangible fixed assets -€24,680
down €24,680 (-31.7%), from €77,849 to €53,169
of which Furniture and vehicles: -€12,649
- Reserves +€70,628
up €70,628 (+18.3%), from €384,930 to €455,558
of which Distributable reserves: +€70,628
- Debts after one year -€8,864
down €8,864 (-100.0%), from €8,864 to €0
- Current portion of long-term debt -€8,211
down €8,211 (-48.1%), from €17,075 to €8,864
- Gross operating margin -€11,165
down €11,165 (-8.1%), from €137,852 to €126,687
- Taxes -€2,821
down €2,821 (-9.1%), from €31,001 to €28,180
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 | €498,209 | €553,559 | +€55,350 | +11.1% |
| Fixed assets | 21/28 | €77,849 | €53,169 | -€24,680 | -31.7% |
| Tangible fixed assets | 22/27 | €77,849 | €53,169 | -€24,680 | -31.7% |
| Plant, machinery and equipment | 23 | €5,238 | €3,089 | -€2,149 | -41.0% |
| Furniture and vehicles | 24 | €54,332 | €41,683 | -€12,649 | -23.3% |
| Other tangible fixed assets | 26 | €18,279 | €8,397 | -€9,883 | -54.1% |
| Current assets | 29/58 | €420,359 | €500,390 | +€80,031 | +19.0% |
| Amounts receivable after more than one year | 29 | €14,460 | €16,423 | +€1,963 | +13.6% |
| Other amounts receivable | 291 | €14,460 | €16,423 | +€1,963 | +13.6% |
| Amounts receivable within one year | 40/41 | €52,157 | €52,614 | +€457 | +0.9% |
| Trade receivables | 40 | €51,129 | €48,397 | -€2,732 | -5.3% |
| Other amounts receivable | 41 | €1,028 | €4,217 | +€3,189 | +310.2% |
| Current investments | 50/53 | - | €210,000 | +€210,000 | |
| Cash at bank and in hand | 54/58 | €352,779 | €221,353 | -€131,426 | -37.3% |
| Deferred charges and accrued income | 490/1 | €963 | €0 | -€963 | -100.0% |
| Total equity and liabilities | 10/49 | €498,209 | €553,559 | +€55,350 | +11.1% |
| Equity | 10/15 | €459,383 | €530,011 | +€70,628 | +15.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €384,930 | €455,558 | +€70,628 | +18.3% |
| 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 | €383,070 | €453,698 | +€70,628 | +18.4% |
| Profit (loss) carried forward | 14 | €62,053 | €62,053 | = | 0.0% |
| Amounts payable | 17/49 | €38,826 | €23,548 | -€15,278 | -39.3% |
| Amounts payable after more than one year | 17 | €8,864 | €0 | -€8,864 | -100.0% |
| Financial debts | 170/4 | €8,864 | €0 | -€8,864 | -100.0% |
| Amounts payable within one year | 42/48 | €29,602 | €23,548 | -€6,054 | -20.5% |
| Current portion of amounts payable after more than one year | 42 | €17,075 | €8,864 | -€8,211 | -48.1% |
| Financial debts | 43 | - | €2,976 | +€2,976 | |
| Credit institutions | 430/8 | - | €2,976 | +€2,976 | |
| Trade debts | 44 | €3,679 | €1,624 | -€2,055 | -55.9% |
| Suppliers | 440/4 | €3,679 | €1,624 | -€2,055 | -55.9% |
| Taxes, remuneration and social security | 45 | €8,848 | €10,085 | +€1,236 | +14.0% |
| Taxes | 450/3 | €7,842 | €9,078 | +€1,236 | +15.8% |
| Remuneration and social security | 454/9 | €1,006 | €1,006 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €360 | €0 | -€360 | -100.0% |
| Remuneration, social security and pensions | 62 | €385 | €200 | -€185 | -48.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,137 | €26,894 | -€242 | -0.9% |
| Other operating charges | 640/8 | €1,758 | €1,070 | -€688 | -39.1% |
| Gross operating margin | 9900 | €137,852 | €126,687 | -€11,165 | -8.1% |
| Operating profit (loss) | 9901 | €108,572 | €98,522 | -€10,049 | -9.3% |
| Financial income | 75/76B | €921 | €1,349 | +€428 | +46.4% |
| Recurring financial income | 75 | €921 | €1,349 | +€428 | +46.4% |
| Financial charges | 65/66B | €1,847 | €1,064 | -€783 | -42.4% |
| Recurring financial charges | 65 | €1,847 | €1,064 | -€783 | -42.4% |
| Profit (loss) for the period before taxes | 9903 | €107,646 | €98,808 | -€8,839 | -8.2% |
| Income taxes | 67/77 | €31,001 | €28,180 | -€2,821 | -9.1% |
| Profit (loss) for the period | 9904 | €76,645 | €70,628 | -€6,017 | -7.9% |
| Profit (loss) for the period to be appropriated | 9905 | €76,645 | €70,628 | -€6,017 | -7.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.