SOFTWARE TRAINING AND CONSULTANCY: 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 TRAINING AND CONSULTANCY
Largest movements
- Tangible fixed assets +€12,280
up €12,280 (+3.2%), from €382,082 to €394,362
of which Land and buildings: +€12,133
- Cash -€6,785
down €6,785 (-22.6%), from €30,039 to €23,254
mainly Debts after one year (-€35,000) and Investment in fixed assets (net) (-€34,587)
- Reserves +€36,713
up €36,713 (+27.5%), from €133,579 to €170,292
of which Distributable reserves: +€42,054
- Debts after one year -€35,000
down €35,000 (-26.1%), from €134,148 to €99,148
- Gross operating margin +€4,513
up €4,513 (+6.3%), from €72,044 to €76,556
- Taxes +€1,905
up €1,905 (+10.7%), from €17,841 to €19,746
- Financial income +€898
new in 2025: €898
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 | €423,260 | €425,997 | +€2,737 | +0.6% |
| Fixed assets | 21/28 | €382,082 | €394,362 | +€12,280 | +3.2% |
| Tangible fixed assets | 22/27 | €382,082 | €394,362 | +€12,280 | +3.2% |
| Land and buildings | 22 | €359,055 | €371,188 | +€12,133 | +3.4% |
| Plant, machinery and equipment | 23 | €23,027 | €23,174 | +€147 | +0.6% |
| Current assets | 29/58 | €41,178 | €31,635 | -€9,543 | -23.2% |
| Amounts receivable within one year | 40/41 | €10,931 | €8,381 | -€2,550 | -23.3% |
| Trade receivables | 40 | €7,250 | €6,070 | -€1,180 | -16.3% |
| Other amounts receivable | 41 | €3,681 | €2,311 | -€1,370 | -37.2% |
| Cash at bank and in hand | 54/58 | €30,039 | €23,254 | -€6,785 | -22.6% |
| Deferred charges and accrued income | 490/1 | €208 | - | -€208 | |
| Total equity and liabilities | 10/49 | €423,260 | €425,997 | +€2,737 | +0.6% |
| Equity | 10/15 | €243,818 | €280,531 | +€36,713 | +15.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €133,579 | €170,292 | +€36,713 | +27.5% |
| Tax-exempt reserves | 132 | €93,489 | €88,148 | -€5,341 | -5.7% |
| Distributable reserves | 133 | €40,090 | €82,144 | +€42,054 | +104.9% |
| Profit (loss) carried forward | 14 | €91,647 | €91,647 | = | 0.0% |
| Provisions and deferred taxes | 16 | €39,270 | €37,027 | -€2,243 | -5.7% |
| Deferred taxes | 168 | €39,270 | €37,027 | -€2,243 | -5.7% |
| Amounts payable | 17/49 | €140,172 | €108,439 | -€31,733 | -22.6% |
| Amounts payable after more than one year | 17 | €134,148 | €99,148 | -€35,000 | -26.1% |
| Financial debts | 170/4 | €134,148 | €99,148 | -€35,000 | -26.1% |
| Amounts payable within one year | 42/48 | €6,025 | €9,291 | +€3,267 | +54.2% |
| Trade debts | 44 | €2,202 | €2,545 | +€344 | +15.6% |
| Suppliers | 440/4 | €2,202 | €2,545 | +€344 | +15.6% |
| Taxes, remuneration and social security | 45 | €3,823 | €6,746 | +€2,923 | +76.5% |
| Taxes | 450/3 | €3,823 | €6,746 | +€2,923 | +76.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,727 | €22,307 | +€579 | +2.7% |
| Other operating charges | 640/8 | €890 | €529 | -€361 | -40.6% |
| Gross operating margin | 9900 | €72,044 | €76,556 | +€4,513 | +6.3% |
| Operating profit (loss) | 9901 | €49,426 | €53,721 | +€4,295 | +8.7% |
| Financial income | 75/76B | - | €898 | +€898 | |
| Recurring financial income | 75 | - | €898 | +€898 | |
| Financial charges | 65/66B | €940 | €403 | -€536 | -57.1% |
| Recurring financial charges | 65 | €940 | €403 | -€536 | -57.1% |
| Profit (loss) for the period before taxes | 9903 | €48,487 | €54,216 | +€5,729 | +11.8% |
| Transfer from deferred taxes | 780 | €2,243 | €2,243 | = | 0.0% |
| Income taxes | 67/77 | €17,841 | €19,746 | +€1,905 | +10.7% |
| Profit (loss) for the period | 9904 | €32,889 | €36,713 | +€3,824 | +11.6% |
| Transfer from tax-exempt reserves | 789 | €5,341 | €5,341 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €38,230 | €42,054 | +€3,824 | +10.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.