UNIT 4 Business Software: 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.
What changed
UNIT 4 Business Software
NACE 62.100, Computer programming
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€736,606
2024 · €581,215+€155,392
Equity
€6.9m
2024 · €6.2m+€736,607
Cash
-
2024 · €0
Balance sheet total
€24.7m
2024 · €24.3m+€456,871
Largest movements
Assets
- Receivables within one year +€531,651
up €531,651 (+2.2%), from €23.9m to €24.4m
of which Other amounts receivable: +€4.5m
Equity and liabilities
- Trade debts +€1.9m
up €1.9m (+37.4%), from €5.0m to €6.9m
- Accrued charges and deferred income -€1.7m
down €1.7m (-14.5%), from €11.6m to €9.9m
- Profit (loss) carried forward +€736,607
up €736,607 (+36.3%), from €2.0m to €2.8m
- Tax, wage and social debts -€516,027
down €516,027 (-38.0%), from €1.4m to €842,558
of which Remuneration and social security: -€371,904
Income statement
- Services and other goods +€802,192
up €802,192 (+8.6%), from €9.4m to €10.2m
- Staff costs +€357,032
up €357,032 (+12.6%), from €2.8m to €3.2m
- Provisions -€183,381
down €183,381, from €41,690 to -€141,690
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.
Result 2024
€581,215
Turnover
-€143,380
Other operating income
-€63,362
Goods and materials
+€23,913
Services and other goods
-€802,192
Staff costs
-€357,032
Depreciation
+€55,338
Write-downs
-€120,445
Provisions
+€183,381
Other operating charges
+€86,530
Other operating items
+€1.2m
Financial income
-€43,395
Financial charges
-€1,029
Taxes
+€105,373
Result 2025
€736,606
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
-€11,383
Investment
+€11,383
Financing
+€0
Cash 2024
€0
From operations (derived)
-€11,383
Net result for the year
+€736,606
Depreciation
+€8,080
Stocks and contracts
+€103,090
Receivables within one year
-€531,651
Deferred charges and accrued income
-€47,773
Provisions
-€141,690
Trade debts
+€1.9m
Tax, wage and social debts
-€516,027
Advances received
+€180,210
Accrued charges and deferred income
-€1.7m
Investment (derived)
+€11,383
Investment in fixed assets (net)
+€11,383
Financing
+€0
Contributions, distributions and other
+€0
Cash 2025
€0
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €24,254,834 | €24,711,705 | +€456,871 | +1.9% |
| Fixed assets | 21/28 | €95,146 | €75,683 | -€19,463 | -20.5% |
| Tangible fixed assets | 22/27 | €15,146 | €20,683 | +€5,537 | +36.6% |
| Land and buildings | 22 | €0 | - | = | |
| Furniture and vehicles | 24 | €15,146 | €20,683 | +€5,537 | +36.6% |
| Financial fixed assets | 28 | €80,000 | €55,000 | -€25,000 | -31.3% |
| Other financial fixed assets | 284/8 | €80,000 | €55,000 | -€25,000 | -31.3% |
| Amounts receivable and cash guarantees | 285/8 | €80,000 | €55,000 | -€25,000 | -31.3% |
| Current assets | 29/58 | €24,159,688 | €24,636,022 | +€476,334 | +2.0% |
| Stocks and contracts in progress | 3 | €230,264 | €127,174 | -€103,090 | -44.8% |
| Contracts in progress | 37 | €230,264 | €127,174 | -€103,090 | -44.8% |
| Amounts receivable within one year | 40/41 | €23,874,241 | €24,405,893 | +€531,651 | +2.2% |
| Trade receivables | 40 | €8,097,601 | €4,135,658 | -€4.0m | -48.9% |
| Other amounts receivable | 41 | €15,776,640 | €20,270,235 | +€4.5m | +28.5% |
| Cash at bank and in hand | 54/58 | €0 | - | = | |
| Deferred charges and accrued income | 490/1 | €55,183 | €102,956 | +€47,773 | +86.6% |
| Total equity and liabilities | 10/49 | €24,254,834 | €24,711,705 | +€456,871 | +1.9% |
| Equity | 10/15 | €6,157,594 | €6,894,200 | +€736,607 | +12.0% |
| Contributions | 10/11 | €3,764,498 | €3,764,498 | = | 0.0% |
| Capital | 10 | €3,321,895 | €3,764,498 | +€442,603 | +13.3% |
| Issued capital | 100 | €3,321,895 | €3,764,498 | +€442,603 | +13.3% |
| Contributions outside capital | 11 | €442,603 | €0 | -€442,603 | -100% |
| Share premium | 1100/10 | €442,603 | €0 | -€442,603 | -100% |
| Reserves | 13 | €361,794 | €361,794 | -€0 | 0.0% |
| Non-distributable reserves | 130/1 | €361,794 | €361,794 | -€0 | 0.0% |
| Legal reserve | 130 | €361,794 | €361,794 | -€0 | 0.0% |
| Profit (loss) carried forward | 14 | €2,031,301 | €2,767,908 | +€736,607 | +36.3% |
| Provisions and deferred taxes | 16 | €141,690 | €0 | -€141,690 | -100% |
| Provisions for liabilities and charges | 160/5 | €141,690 | €0 | -€141,690 | -100% |
| Other liabilities and charges | 164/5 | €141,690 | €0 | -€141,690 | -100% |
| Amounts payable | 17/49 | €17,955,550 | €17,817,505 | -€138,045 | -0.8% |
| Amounts payable within one year | 42/48 | €6,377,964 | €7,921,409 | +€1.5m | +24.2% |
| Trade debts | 44 | €5,019,379 | €6,898,641 | +€1.9m | +37.4% |
| Suppliers | 440/4 | €5,019,379 | €6,898,641 | +€1.9m | +37.4% |
| Advances received on contracts in progress | 46 | €0 | €180,210 | +€180,210 | |
| Taxes, remuneration and social security | 45 | €1,358,585 | €842,558 | -€516,027 | -38.0% |
| Taxes | 450/3 | €360,214 | €216,092 | -€144,123 | -40.0% |
| Remuneration and social security | 454/9 | €998,370 | €626,466 | -€371,904 | -37.3% |
| Accrued charges and deferred income | 492/3 | €11,577,587 | €9,896,096 | -€1.7m | -14.5% |
| Operating income | 70/76A | €14,113,283 | €15,106,694 | +€993,411 | +7.0% |
| Turnover | 70 | €15,249,742 | €15,106,363 | -€143,380 | -0.9% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | -€1,303,243 | -€103,090 | +€1.2m | +92.1% |
| Other operating income | 74 | €166,783 | €103,421 | -€63,362 | -38.0% |
| Operating charges | 60/66A | €13,619,296 | €14,518,265 | +€898,968 | +6.6% |
| Goods for resale, raw materials and consumables | 60 | €1,149,541 | €1,125,628 | -€23,913 | -2.1% |
| Purchases | 600/8 | €1,149,541 | €1,125,628 | -€23,913 | -2.1% |
| Services and other goods | 61 | €9,382,267 | €10,184,459 | +€802,192 | +8.6% |
| Remuneration, social security and pensions | 62 | €2,841,092 | €3,198,124 | +€357,032 | +12.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €63,418 | €8,080 | -€55,338 | -87.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €23,132 | €143,577 | +€120,445 | +521% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €41,690 | -€141,690 | -€183,381 | |
| Other operating charges | 640/8 | €86,615 | €85 | -€86,530 | -99.9% |
| Non-recurring operating charges | 66A | €31,540 | €0 | -€31,540 | -100% |
| Operating profit (loss) | 9901 | €493,987 | €588,430 | +€94,443 | +19.1% |
| Financial income | 75/76B | €412,621 | €369,226 | -€43,395 | -10.5% |
| Recurring financial income | 75 | €412,621 | €369,226 | -€43,395 | -10.5% |
| Other financial income | 752/9 | €412,621 | €369,226 | -€43,395 | -10.5% |
| Financial charges | 65/66B | €3,514 | €4,542 | +€1,029 | +29.3% |
| Recurring financial charges | 65 | €3,514 | €4,542 | +€1,029 | +29.3% |
| Debt charges | 650 | - | €2,175 | +€2,175 | |
| Other financial charges | 652/9 | €3,514 | €2,367 | -€1,146 | -32.6% |
| Profit (loss) for the period before taxes | 9903 | €903,094 | €953,113 | +€50,019 | +5.5% |
| Income taxes | 67/77 | €321,879 | €216,507 | -€105,373 | -32.7% |
| Taxes | 670/3 | €321,879 | €216,507 | -€105,373 | -32.7% |
| Profit (loss) for the period | 9904 | €581,215 | €736,606 | +€155,392 | +26.7% |
| Profit (loss) for the period to be appropriated | 9905 | €581,215 | €736,606 | +€155,392 | +26.7% |
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 20 October 2026 via checked.be.