SOFTWARE POINT: 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 POINT
Largest movements
- Cash -€36,282
down €36,282 (-42.9%), from €84,647 to €48,366
mainly Net result for the year (-€36,294) and Trade debts (-€13,382)
- Receivables within one year -€12,123
down €12,123 (-66.0%), from €18,368 to €6,245
of which Trade receivables: -€12,121
- Tangible fixed assets -€6,226
down €6,226 (-48.2%), from €12,911 to €6,685
of which Furniture and vehicles: -€5,511
- Profit (loss) carried forward -€36,294
down €36,294 (-313.3%), from -€11,586 to -€47,880
- Trade debts -€13,382
down €13,382 (-47.3%), from €28,280 to €14,898
- Debts after one year -€5,153
down €5,153 (-79.6%), from €6,474 to €1,321
- Gross operating margin -€32,712
down €32,712, from €4,746 to -€27,966
- Depreciation +€579
up €579 (+10.3%), from €5,647 to €6,226
- Other operating charges -€313
down €313 (-24.8%), from €1,261 to €948
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 | €117,725 | €62,940 | -€54,785 | -46.5% |
| Fixed assets | 21/28 | €13,157 | €6,931 | -€6,226 | -47.3% |
| Tangible fixed assets | 22/27 | €12,911 | €6,685 | -€6,226 | -48.2% |
| Land and buildings | 22 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €715 | €0 | -€715 | -100.0% |
| Furniture and vehicles | 24 | €12,196 | €6,685 | -€5,511 | -45.2% |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Financial fixed assets | 28 | €246 | €246 | = | 0.0% |
| Current assets | 29/58 | €104,568 | €56,009 | -€48,559 | -46.4% |
| Amounts receivable within one year | 40/41 | €18,368 | €6,245 | -€12,123 | -66.0% |
| Trade receivables | 40 | €12,390 | €269 | -€12,121 | -97.8% |
| Other amounts receivable | 41 | €5,978 | €5,975 | -€2 | 0.0% |
| Cash at bank and in hand | 54/58 | €84,647 | €48,366 | -€36,282 | -42.9% |
| Deferred charges and accrued income | 490/1 | €1,552 | €1,398 | -€154 | -9.9% |
| Total equity and liabilities | 10/49 | €117,725 | €62,940 | -€54,785 | -46.5% |
| Equity | 10/15 | €75,690 | €39,396 | -€36,294 | -48.0% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €25,276 | €25,276 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €19,076 | €19,076 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,586 | -€47,880 | -€36,294 | -313.3% |
| Amounts payable | 17/49 | €42,035 | €23,543 | -€18,491 | -44.0% |
| Amounts payable after more than one year | 17 | €6,474 | €1,321 | -€5,153 | -79.6% |
| Financial debts | 170/4 | €6,474 | €1,321 | -€5,153 | -79.6% |
| Amounts payable within one year | 42/48 | €35,560 | €22,222 | -€13,338 | -37.5% |
| Current portion of amounts payable after more than one year | 42 | €4,947 | €5,153 | +€206 | +4.2% |
| Trade debts | 44 | €28,280 | €14,898 | -€13,382 | -47.3% |
| Suppliers | 440/4 | €28,280 | €14,898 | -€13,382 | -47.3% |
| Taxes, remuneration and social security | 45 | €2,333 | €2,172 | -€162 | -6.9% |
| Taxes | 450/3 | €2,333 | €2,172 | -€162 | -6.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,647 | €6,226 | +€579 | +10.3% |
| Other operating charges | 640/8 | €1,261 | €948 | -€313 | -24.8% |
| Gross operating margin | 9900 | €4,746 | -€27,966 | -€32,712 | |
| Operating profit (loss) | 9901 | -€2,163 | -€35,140 | -€32,978 | -1524.9% |
| Financial charges | 65/66B | €1,203 | €974 | -€229 | -19.0% |
| Recurring financial charges | 65 | €1,203 | €974 | -€229 | -19.0% |
| Profit (loss) for the period before taxes | 9903 | -€3,366 | -€36,115 | -€32,749 | -973.0% |
| Income taxes | 67/77 | €193 | €179 | -€14 | -7.3% |
| Profit (loss) for the period | 9904 | -€3,559 | -€36,294 | -€32,735 | -919.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,559 | -€36,294 | -€32,735 | -919.7% |
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 28 September 2026 via checked.be.