TMSSOFTWARE.COM: 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.
TMSSOFTWARE.COM
Largest movements
- Cash +€108,950
up €108,950 (+35.6%), from €306,228 to €415,178
mainly Net result for the year (+€158,676) and Other debts (+€81,767)
- Current investments +€100,000
new in 2025: €100,000
- Tangible fixed assets -€77,262
down €77,262 (-39.2%), from €196,940 to €119,678
of which Furniture and vehicles: -€73,485
- Receivables within one year +€15,834
up €15,834 (+8.1%), from €194,730 to €210,564
of which Other amounts receivable: +€28,873
- Other debts +€81,767
new in 2025: €81,767
- Reserves +€63,066
up €63,066 (+11.1%), from €568,274 to €631,340
of which Distributable reserves: +€63,066
- Tax, wage and social debts +€23,779
up €23,779 (+80.3%), from €29,599 to €53,378
of which Remuneration and social security: +€20,873
- Trade debts -€13,655
down €13,655 (-13.1%), from €104,632 to €90,977
- Current portion of long-term debt -€11,667
no longer reported in 2025 (was €11,667)
- Write-downs +€207,099
new in 2025: €207,099
- Gross operating margin -€134,713
down €134,713 (-13.3%), from €1.0m to €879,194
- Taxes -€98,615
down €98,615 (-61.9%), from €159,428 to €60,813
- Staff costs +€31,358
up €31,358 (+9.1%), from €343,647 to €375,005
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 | €718,920 | €858,344 | +€139,424 | +19.4% |
| Fixed assets | 21/28 | €199,500 | €122,238 | -€77,262 | -38.7% |
| Tangible fixed assets | 22/27 | €196,940 | €119,678 | -€77,262 | -39.2% |
| Plant, machinery and equipment | 23 | €8,617 | €7,209 | -€1,408 | -16.3% |
| Furniture and vehicles | 24 | €175,585 | €102,100 | -€73,485 | -41.9% |
| Other tangible fixed assets | 26 | €12,737 | €10,369 | -€2,369 | -18.6% |
| Financial fixed assets | 28 | €2,560 | €2,560 | = | 0.0% |
| Current assets | 29/58 | €519,420 | €736,106 | +€216,686 | +41.7% |
| Amounts receivable within one year | 40/41 | €194,730 | €210,564 | +€15,834 | +8.1% |
| Trade receivables | 40 | €143,121 | €130,082 | -€13,039 | -9.1% |
| Other amounts receivable | 41 | €51,608 | €80,482 | +€28,873 | +55.9% |
| Current investments | 50/53 | - | €100,000 | +€100,000 | |
| Cash at bank and in hand | 54/58 | €306,228 | €415,178 | +€108,950 | +35.6% |
| Deferred charges and accrued income | 490/1 | €18,463 | €10,364 | -€8,098 | -43.9% |
| Total equity and liabilities | 10/49 | €718,920 | €858,344 | +€139,424 | +19.4% |
| Equity | 10/15 | €569,155 | €632,221 | +€63,066 | +11.1% |
| Contributions | 10/11 | €881 | €881 | = | 0.0% |
| Reserves | 13 | €568,274 | €631,340 | +€63,066 | +11.1% |
| Tax-exempt reserves | 132 | €2,368 | €2,368 | = | 0.0% |
| Distributable reserves | 133 | €565,906 | €628,972 | +€63,066 | +11.1% |
| Amounts payable | 17/49 | €149,765 | €226,123 | +€76,358 | +51.0% |
| Amounts payable after more than one year | 17 | €2,917 | - | -€2,917 | |
| Financial debts | 170/4 | €2,917 | - | -€2,917 | |
| Amounts payable within one year | 42/48 | €146,848 | €226,123 | +€79,275 | +54.0% |
| Current portion of amounts payable after more than one year | 42 | €11,667 | - | -€11,667 | |
| Trade debts | 44 | €104,632 | €90,977 | -€13,655 | -13.1% |
| Suppliers | 440/4 | €104,632 | €90,977 | -€13,655 | -13.1% |
| Advances received on contracts in progress | 46 | €950 | - | -€950 | |
| Taxes, remuneration and social security | 45 | €29,599 | €53,378 | +€23,779 | +80.3% |
| Taxes | 450/3 | €8,506 | €11,412 | +€2,906 | +34.2% |
| Remuneration and social security | 454/9 | €21,093 | €41,966 | +€20,873 | +99.0% |
| Other amounts payable | 47/48 | - | €81,767 | +€81,767 | |
| Remuneration, social security and pensions | 62 | €343,647 | €375,005 | +€31,358 | +9.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €84,266 | €80,160 | -€4,106 | -4.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €207,099 | +€207,099 | |
| Other operating charges | 640/8 | €4,643 | €455 | -€4,188 | -90.2% |
| Gross operating margin | 9900 | €1,013,907 | €879,194 | -€134,713 | -13.3% |
| Operating profit (loss) | 9901 | €581,351 | €216,474 | -€364,877 | -62.8% |
| Financial income | 75/76B | €1,211 | €5,622 | +€4,411 | +364.1% |
| Recurring financial income | 75 | €1,211 | €5,622 | +€4,411 | +364.1% |
| Financial charges | 65/66B | €8,613 | €2,608 | -€6,005 | -69.7% |
| Recurring financial charges | 65 | €8,613 | €2,608 | -€6,005 | -69.7% |
| Profit (loss) for the period before taxes | 9903 | €573,949 | €219,489 | -€354,461 | -61.8% |
| Income taxes | 67/77 | €159,428 | €60,813 | -€98,615 | -61.9% |
| Profit (loss) for the period | 9904 | €414,521 | €158,676 | -€255,846 | -61.7% |
| Profit (loss) for the period to be appropriated | 9905 | €414,521 | €158,676 | -€255,846 | -61.7% |
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 12 October 2026 via checked.be.