SOFTWARE SERVICES: 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 SERVICES
Largest movements
- Receivables within one year -€35,946
down €35,946 (-69.0%), from €52,114 to €16,169
of which Trade receivables: -€18,685
- Cash +€25,652
up €25,652 (+297%), from €8,637 to €34,289
mainly Receivables within one year (+€35,946) and Depreciation (+€3,041)
- Tangible fixed assets -€3,041
down €3,041 (-34.5%), from €8,815 to €5,775
of which Furniture and vehicles: -€2,308
- Profit (loss) carried forward -€9,220
down €9,220 (-32.7%), from -€28,236 to -€37,455
- Tax, wage and social debts -€4,255
down €4,255 (-39.5%), from €10,780 to €6,524
of which Taxes: -€7,621
- Gross operating margin +€18,579
up €18,579 (+78.5%), from -€23,658 to -€5,079
- Taxes -€1,379
down €1,379, from €1,014 to -€365
- Depreciation +€789
up €789 (+35.0%), from €2,252 to €3,041
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 | €80,005 | €66,763 | -€13,242 | -16.6% |
| Fixed assets | 21/28 | €8,965 | €5,925 | -€3,041 | -33.9% |
| Tangible fixed assets | 22/27 | €8,815 | €5,775 | -€3,041 | -34.5% |
| Furniture and vehicles | 24 | €8,082 | €5,775 | -€2,308 | -28.6% |
| Other tangible fixed assets | 26 | €733 | - | -€733 | |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €71,039 | €60,838 | -€10,201 | -14.4% |
| Stocks and contracts in progress | 3 | €7,638 | €7,544 | -€94 | -1.2% |
| Stocks | 30/36 | €7,638 | €7,544 | -€94 | -1.2% |
| Amounts receivable within one year | 40/41 | €52,114 | €16,169 | -€35,946 | -69.0% |
| Trade receivables | 40 | €30,537 | €11,852 | -€18,685 | -61.2% |
| Other amounts receivable | 41 | €21,577 | €4,317 | -€17,260 | -80.0% |
| Cash at bank and in hand | 54/58 | €8,637 | €34,289 | +€25,652 | +297% |
| Deferred charges and accrued income | 490/1 | €2,650 | €2,836 | +€186 | +7.0% |
| Total equity and liabilities | 10/49 | €80,005 | €66,763 | -€13,242 | -16.6% |
| Equity | 10/15 | €59,450 | €50,230 | -€9,220 | -15.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €69,086 | €69,086 | = | 0.0% |
| Distributable reserves | 133 | €69,086 | €69,086 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€28,236 | -€37,455 | -€9,220 | -32.7% |
| Amounts payable | 17/49 | €20,555 | €16,533 | -€4,022 | -19.6% |
| Amounts payable within one year | 42/48 | €20,367 | €15,915 | -€4,451 | -21.9% |
| Trade debts | 44 | €9,587 | €9,391 | -€196 | -2.0% |
| Suppliers | 440/4 | €9,587 | €9,391 | -€196 | -2.0% |
| Taxes, remuneration and social security | 45 | €10,780 | €6,524 | -€4,255 | -39.5% |
| Taxes | 450/3 | €10,780 | €3,159 | -€7,621 | -70.7% |
| Remuneration and social security | 454/9 | - | €3,365 | +€3,365 | |
| Accrued charges and deferred income | 492/3 | €188 | €617 | +€429 | +228% |
| Non-recurring operating income | 76A | €6,606 | - | -€6,606 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,252 | €3,041 | +€789 | +35.0% |
| Other operating charges | 640/8 | €449 | €462 | +€12 | +2.8% |
| Non-recurring operating charges | 66A | €85 | €115 | +€30 | +35.8% |
| Gross operating margin | 9900 | -€23,658 | -€5,079 | +€18,579 | +78.5% |
| Operating profit (loss) | 9901 | -€26,444 | -€8,696 | +€17,748 | +67.1% |
| Financial income | 75/76B | €140 | €0 | -€140 | -100.0% |
| Recurring financial income | 75 | €140 | €0 | -€140 | -100.0% |
| Financial charges | 65/66B | €918 | €889 | -€29 | -3.1% |
| Recurring financial charges | 65 | €918 | €889 | -€29 | -3.1% |
| Profit (loss) for the period before taxes | 9903 | -€27,222 | -€9,585 | +€17,637 | +64.8% |
| Income taxes | 67/77 | €1,014 | -€365 | -€1,379 | |
| Profit (loss) for the period | 9904 | -€28,236 | -€9,220 | +€19,016 | +67.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€28,236 | -€9,220 | +€19,016 | +67.3% |
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 14 October 2026 via checked.be.