SOFTWARE TRAINING AND CONSULTING: 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 CONSULTING
Largest movements
- Cash -€3,608
down €3,608 (-80.8%), from €4,465 to €857
mainly Trade debts (-€7,694) and Receivables within one year (-€1,630)
- Receivables within one year +€1,630
up €1,630 (+44.9%), from €3,630 to €5,260
- Tangible fixed assets -€443
down €443 (-89.0%), from €498 to €55
- Trade debts -€7,694
down €7,694 (-80.4%), from €9,567 to €1,873
- Profit (loss) carried forward +€4,632
up €4,632 (+6.4%), from -€72,191 to -€67,558
- Tax, wage and social debts +€2,040
up €2,040 (+309%), from €660 to €2,700
- Other debts -€1,400
down €1,400 (-2.8%), from €50,157 to €48,758
- Gross operating margin +€34,450
up €34,450, from -€27,306 to €7,144
- Financial charges +€1,227
up €1,227 (+277%), from €442 to €1,669
- Other operating charges -€479
down €479 (-54.5%), from €879 to €400
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 | €8,645 | €6,223 | -€2,421 | -28.0% |
| Fixed assets | 21/28 | €550 | €107 | -€443 | -80.6% |
| Tangible fixed assets | 22/27 | €498 | €55 | -€443 | -89.0% |
| Furniture and vehicles | 24 | €498 | €55 | -€443 | -89.0% |
| Financial fixed assets | 28 | €52 | €52 | = | 0.0% |
| Current assets | 29/58 | €8,095 | €6,117 | -€1,978 | -24.4% |
| Amounts receivable within one year | 40/41 | €3,630 | €5,260 | +€1,630 | +44.9% |
| Trade receivables | 40 | €3,630 | €5,260 | +€1,630 | +44.9% |
| Cash at bank and in hand | 54/58 | €4,465 | €857 | -€3,608 | -80.8% |
| Total equity and liabilities | 10/49 | €8,645 | €6,223 | -€2,421 | -28.0% |
| Equity | 10/15 | -€51,740 | -€47,107 | +€4,632 | +9.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€72,191 | -€67,558 | +€4,632 | +6.4% |
| Amounts payable | 17/49 | €60,384 | €53,330 | -€7,054 | -11.7% |
| Amounts payable within one year | 42/48 | €60,384 | €53,330 | -€7,054 | -11.7% |
| Trade debts | 44 | €9,567 | €1,873 | -€7,694 | -80.4% |
| Suppliers | 440/4 | €9,567 | €1,873 | -€7,694 | -80.4% |
| Taxes, remuneration and social security | 45 | €660 | €2,700 | +€2,040 | +309% |
| Taxes | 450/3 | €660 | €2,700 | +€2,040 | +309% |
| Other amounts payable | 47/48 | €50,157 | €48,758 | -€1,400 | -2.8% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €443 | €443 | = | 0.0% |
| Other operating charges | 640/8 | €879 | €400 | -€479 | -54.5% |
| Gross operating margin | 9900 | -€27,306 | €7,144 | +€34,450 | |
| Operating profit (loss) | 9901 | -€28,628 | €6,301 | +€34,929 | |
| Financial charges | 65/66B | €442 | €1,669 | +€1,227 | +277% |
| Recurring financial charges | 65 | €442 | €1,669 | +€1,227 | +277% |
| Profit (loss) for the period before taxes | 9903 | -€29,070 | €4,632 | +€33,703 | |
| Profit (loss) for the period | 9904 | -€29,070 | €4,632 | +€33,703 | |
| Profit (loss) for the period to be appropriated | 9905 | -€29,070 | €4,632 | +€33,703 |
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 21 October 2026 via checked.be.