SOFTWARE MAINTENANCE CONSULTING SYSTEMS: 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 MAINTENANCE CONSULTING SYSTEMS
Largest movements
- Tangible fixed assets -€4,903
down €4,903 (-7.6%), from €64,618 to €59,715
of which Land and buildings: -€4,545
- Receivables within one year +€1,042
up €1,042 (+42.8%), from €2,434 to €3,475
of which Trade receivables: +€910
- Profit (loss) carried forward -€8,304
down €8,304 (-23.8%), from -€34,858 to -€43,162
- Other debts +€5,367
up €5,367 (+36.2%), from €14,808 to €20,175
- Gross operating margin +€5,137
up €5,137 (+61.5%), from -€8,355 to -€3,218
- Depreciation +€4,472
up €4,472 (+1,036%), from €432 to €4,903
- Other operating charges -€659
no longer reported in 2024 (was €659)
- Taxes -€173
no longer reported in 2024 (was €173)
- Financial charges -€121
down €121 (-39.9%), from €304 to €183
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €67,366 | €63,410 | -€3,956 | -5.9% |
| Fixed assets | 21/28 | €64,618 | €59,715 | -€4,903 | -7.6% |
| Tangible fixed assets | 22/27 | €64,618 | €59,715 | -€4,903 | -7.6% |
| Land and buildings | 22 | €64,209 | €59,663 | -€4,545 | -7.1% |
| Furniture and vehicles | 24 | €409 | €51 | -€358 | -87.4% |
| Current assets | 29/58 | €2,748 | €3,695 | +€948 | +34.5% |
| Amounts receivable within one year | 40/41 | €2,434 | €3,475 | +€1,042 | +42.8% |
| Trade receivables | 40 | - | €910 | +€910 | |
| Other amounts receivable | 41 | €2,434 | €2,565 | +€132 | +5.4% |
| Cash at bank and in hand | 54/58 | €314 | €220 | -€94 | -29.9% |
| Total equity and liabilities | 10/49 | €67,366 | €63,410 | -€3,956 | -5.9% |
| Equity | 10/15 | €51,539 | €43,235 | -€8,304 | -16.1% |
| Contributions | 10/11 | €18,750 | €18,750 | = | 0.0% |
| Reserves | 13 | €67,647 | €67,647 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,875 | €1,875 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,875 | €1,875 | = | 0.0% |
| Distributable reserves | 133 | €65,772 | €65,772 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€34,858 | -€43,162 | -€8,304 | -23.8% |
| Amounts payable | 17/49 | €15,827 | €20,175 | +€4,348 | +27.5% |
| Amounts payable within one year | 42/48 | €15,170 | €20,175 | +€5,005 | +33.0% |
| Taxes, remuneration and social security | 45 | €362 | - | -€362 | |
| Taxes | 450/3 | €362 | - | -€362 | |
| Other amounts payable | 47/48 | €14,808 | €20,175 | +€5,367 | +36.2% |
| Accrued charges and deferred income | 492/3 | €656 | - | -€656 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €432 | €4,903 | +€4,472 | +1,036% |
| Other operating charges | 640/8 | €659 | - | -€659 | |
| Gross operating margin | 9900 | -€8,355 | -€3,218 | +€5,137 | +61.5% |
| Operating profit (loss) | 9901 | -€9,446 | -€8,121 | +€1,324 | +14.0% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €304 | €183 | -€121 | -39.9% |
| Recurring financial charges | 65 | €304 | €183 | -€121 | -39.9% |
| Profit (loss) for the period before taxes | 9903 | -€9,750 | -€8,304 | +€1,445 | +14.8% |
| Income taxes | 67/77 | €173 | - | -€173 | |
| Profit (loss) for the period | 9904 | -€9,923 | -€8,304 | +€1,619 | +16.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,923 | -€8,304 | +€1,619 | +16.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.