SOFTWARE IT: 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 IT
Largest movements
- Cash +€39,890
up €39,890 (+683%), from €5,838 to €45,728
mainly Investment in fixed assets (net) (+€24,456) and Receivables within one year (+€10,311)
- Tangible fixed assets -€24,413
down €24,413 (-100%), from €24,413 to €0
- Receivables within one year -€10,311
down €10,311 (-89.8%), from €11,480 to €1,169
- Deferred charges and accrued income -€1,595
down €1,595 (-64.4%), from €2,479 to €883
- Tax, wage and social debts +€4,856
up €4,856 (+902%), from €538 to €5,395
- Debts after one year -€4,370
down €4,370 (-74.6%), from €5,860 to €1,490
- Profit (loss) carried forward +€3,001
up €3,001 (+188%), from €1,597 to €4,598
- Other debts -€829
down €829 (-66.9%), from €1,238 to €410
- Trade debts +€722
up €722 (+20.1%), from €3,596 to €4,318
- Depreciation -€7,500
down €7,500 (-100%), from €7,500 to €0
- Gross operating margin +€5,306
up €5,306 (+62.6%), from €8,469 to €13,776
- Taxes +€2,933
up €2,933 (+721%), from €407 to €3,340
- Other operating charges +€2,533
up €2,533 (+111%), from €2,291 to €4,823
- Financial charges -€247
down €247 (-39.9%), from €618 to €371
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 | €44,253 | €47,780 | +€3,528 | +8.0% |
| Fixed assets | 21/28 | €24,456 | €0 | -€24,456 | -100% |
| Tangible fixed assets | 22/27 | €24,413 | €0 | -€24,413 | -100% |
| Furniture and vehicles | 24 | €24,413 | €0 | -€24,413 | -100% |
| Financial fixed assets | 28 | €43 | €0 | -€43 | -100% |
| Current assets | 29/58 | €19,797 | €47,780 | +€27,983 | +141% |
| Amounts receivable within one year | 40/41 | €11,480 | €1,169 | -€10,311 | -89.8% |
| Trade receivables | 40 | €11,480 | €1,169 | -€10,311 | -89.8% |
| Cash at bank and in hand | 54/58 | €5,838 | €45,728 | +€39,890 | +683% |
| Deferred charges and accrued income | 490/1 | €2,479 | €883 | -€1,595 | -64.4% |
| Total equity and liabilities | 10/49 | €44,253 | €47,780 | +€3,528 | +8.0% |
| Equity | 10/15 | €28,797 | €31,798 | +€3,001 | +10.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €21,000 | €21,000 | = | 0.0% |
| Distributable reserves | 133 | €21,000 | €21,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,597 | €4,598 | +€3,001 | +188% |
| Amounts payable | 17/49 | €15,456 | €15,982 | +€527 | +3.4% |
| Amounts payable after more than one year | 17 | €5,860 | €1,490 | -€4,370 | -74.6% |
| Financial debts | 170/4 | €5,860 | €1,490 | -€4,370 | -74.6% |
| Amounts payable within one year | 42/48 | €9,595 | €14,492 | +€4,897 | +51.0% |
| Current portion of amounts payable after more than one year | 42 | €4,223 | €4,370 | +€147 | +3.5% |
| Trade debts | 44 | €3,596 | €4,318 | +€722 | +20.1% |
| Suppliers | 440/4 | €3,596 | €4,318 | +€722 | +20.1% |
| Taxes, remuneration and social security | 45 | €538 | €5,395 | +€4,856 | +902% |
| Taxes | 450/3 | €538 | €5,395 | +€4,856 | +902% |
| Other amounts payable | 47/48 | €1,238 | €410 | -€829 | -66.9% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,500 | €0 | -€7,500 | -100% |
| Other operating charges | 640/8 | €2,291 | €4,823 | +€2,533 | +111% |
| Non-recurring operating charges | 66A | - | €2,241 | +€2,241 | |
| Gross operating margin | 9900 | €8,469 | €13,776 | +€5,306 | +62.6% |
| Operating profit (loss) | 9901 | -€1,322 | €6,711 | +€8,033 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €618 | €371 | -€247 | -39.9% |
| Recurring financial charges | 65 | €618 | €371 | -€247 | -39.9% |
| Profit (loss) for the period before taxes | 9903 | -€1,940 | €6,340 | +€8,280 | |
| Income taxes | 67/77 | €407 | €3,340 | +€2,933 | +721% |
| Profit (loss) for the period | 9904 | -€2,347 | €3,001 | +€5,348 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,347 | €3,001 | +€5,348 |
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 25 October 2026 via checked.be.