SOFTWARE ENGINEERING & CONSULTING: 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 ENGINEERING & CONSULTING
Largest movements
- Receivables within one year -€5,085
down €5,085 (-2.3%), from €221,325 to €216,240
of which Other amounts receivable: -€4,839
- Cash -€4,082
no longer reported in 2025 (was €4,082)
mainly Contributions, distributions and other (-€30,000) and Tax, wage and social debts (-€20,097)
- Reserves +€39,000
up €39,000 (+118%), from €33,000 to €72,000
- Profit (loss) carried forward -€29,533
down €29,533 (-20.0%), from €147,796 to €118,263
- Tax, wage and social debts -€20,097
down €20,097 (-39.8%), from €50,504 to €30,408
- Financial charges -€3,631
down €3,631 (-66.3%), from €5,478 to €1,848
- Taxes +€622
up €622 (+3.3%), from €18,787 to €19,409
- Financial income -€525
down €525 (-4.0%), from €13,078 to €12,552
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 | €238,991 | €229,333 | -€9,658 | -4.0% |
| Current assets | 29/58 | €238,991 | €229,333 | -€9,658 | -4.0% |
| Amounts receivable within one year | 40/41 | €221,325 | €216,240 | -€5,085 | -2.3% |
| Trade receivables | 40 | €10,542 | €10,295 | -€247 | -2.3% |
| Other amounts receivable | 41 | €210,783 | €205,945 | -€4,839 | -2.3% |
| Cash at bank and in hand | 54/58 | €4,082 | - | -€4,082 | |
| Deferred charges and accrued income | 490/1 | €13,584 | €13,093 | -€491 | -3.6% |
| Total equity and liabilities | 10/49 | €238,991 | €229,333 | -€9,658 | -4.0% |
| Equity | 10/15 | €186,996 | €196,463 | +€9,467 | +5.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €33,000 | €72,000 | +€39,000 | +118% |
| Distributable reserves | 133 | €33,000 | €72,000 | +€39,000 | +118% |
| Profit (loss) carried forward | 14 | €147,796 | €118,263 | -€29,533 | -20.0% |
| Amounts payable | 17/49 | €51,995 | €32,870 | -€19,125 | -36.8% |
| Amounts payable within one year | 42/48 | €51,995 | €32,870 | -€19,125 | -36.8% |
| Financial debts | 43 | - | €839 | +€839 | |
| Credit institutions | 430/8 | - | €839 | +€839 | |
| Trade debts | 44 | €1,390 | €1,623 | +€233 | +16.8% |
| Suppliers | 440/4 | €1,390 | €1,623 | +€233 | +16.8% |
| Taxes, remuneration and social security | 45 | €50,504 | €30,408 | -€20,097 | -39.8% |
| Taxes | 450/3 | €50,504 | €30,408 | -€20,097 | -39.8% |
| Other amounts payable | 47/48 | €100 | - | -€100 | |
| Other operating charges | 640/8 | €1,201 | €1,129 | -€72 | -6.0% |
| Gross operating margin | 9900 | €48,885 | €49,300 | +€415 | +0.8% |
| Operating profit (loss) | 9901 | €47,684 | €48,171 | +€487 | +1.0% |
| Financial income | 75/76B | €13,078 | €12,552 | -€525 | -4.0% |
| Recurring financial income | 75 | €13,078 | €12,552 | -€525 | -4.0% |
| Financial charges | 65/66B | €5,478 | €1,848 | -€3,631 | -66.3% |
| Recurring financial charges | 65 | €5,478 | €1,848 | -€3,631 | -66.3% |
| Profit (loss) for the period before taxes | 9903 | €55,283 | €58,876 | +€3,593 | +6.5% |
| Income taxes | 67/77 | €18,787 | €19,409 | +€622 | +3.3% |
| Profit (loss) for the period | 9904 | €36,496 | €39,467 | +€2,971 | +8.1% |
| Profit (loss) for the period to be appropriated | 9905 | €36,496 | €39,467 | +€2,971 | +8.1% |
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 13 October 2026 via checked.be.