Lodder 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.
Lodder Software
Largest movements
- Receivables within one year +€98,944
up €98,944 (+17.3%), from €573,502 to €672,446
of which Trade receivables: +€177,790
- Cash +€61,046
up €61,046 (+57.5%), from €106,123 to €167,170
mainly Net result for the year (+€72,951) and Other debts (+€49,452)
- Reserves +€72,951
up €72,951 (+20.4%), from €356,791 to €429,742
- Other debts +€49,452
up €49,452 (+13,744%), from €360 to €49,811
- Accrued charges and deferred income +€26,122
up €26,122 (+20.5%), from €127,420 to €153,542
- Trade debts +€18,683
up €18,683 (+138%), from €13,513 to €32,195
- Tax, wage and social debts -€11,541
down €11,541 (-5.3%), from €217,663 to €206,122
of which Taxes: -€32,437
- Staff costs +€47,618
up €47,618 (+13.1%), from €362,485 to €410,104
- Gross operating margin -€47,109
down €47,109 (-8.3%), from €566,204 to €519,095
- Taxes -€25,829
down €25,829 (-44.0%), from €58,651 to €32,822
- Financial income +€6,330
up €6,330 (+258%), from €2,449 to €8,780
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 | €734,347 | €890,014 | +€155,667 | +21.2% |
| Fixed assets | 21/28 | €49,424 | €45,279 | -€4,145 | -8.4% |
| Tangible fixed assets | 22/27 | €44,137 | €39,992 | -€4,145 | -9.4% |
| Furniture and vehicles | 24 | €44,137 | €39,992 | -€4,145 | -9.4% |
| Financial fixed assets | 28 | €5,288 | €5,288 | = | 0.0% |
| Current assets | 29/58 | €684,923 | €844,734 | +€159,812 | +23.3% |
| Amounts receivable within one year | 40/41 | €573,502 | €672,446 | +€98,944 | +17.3% |
| Trade receivables | 40 | €481,074 | €658,864 | +€177,790 | +37.0% |
| Other amounts receivable | 41 | €92,428 | €13,582 | -€78,846 | -85.3% |
| Cash at bank and in hand | 54/58 | €106,123 | €167,170 | +€61,046 | +57.5% |
| Deferred charges and accrued income | 490/1 | €5,297 | €5,119 | -€179 | -3.4% |
| Total equity and liabilities | 10/49 | €734,347 | €890,014 | +€155,667 | +21.2% |
| Equity | 10/15 | €375,391 | €448,342 | +€72,951 | +19.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €356,791 | €429,742 | +€72,951 | +20.4% |
| Distributable reserves | 133 | €356,791 | €429,742 | +€72,951 | +20.4% |
| Amounts payable | 17/49 | €358,956 | €441,671 | +€82,716 | +23.0% |
| Amounts payable within one year | 42/48 | €231,536 | €288,129 | +€56,594 | +24.4% |
| Trade debts | 44 | €13,513 | €32,195 | +€18,683 | +138% |
| Suppliers | 440/4 | €13,513 | €32,195 | +€18,683 | +138% |
| Taxes, remuneration and social security | 45 | €217,663 | €206,122 | -€11,541 | -5.3% |
| Taxes | 450/3 | €161,376 | €128,940 | -€32,437 | -20.1% |
| Remuneration and social security | 454/9 | €56,287 | €77,183 | +€20,896 | +37.1% |
| Other amounts payable | 47/48 | €360 | €49,811 | +€49,452 | +13,744% |
| Accrued charges and deferred income | 492/3 | €127,420 | €153,542 | +€26,122 | +20.5% |
| Remuneration, social security and pensions | 62 | €362,485 | €410,104 | +€47,618 | +13.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,573 | €6,767 | +€194 | +3.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,306 | -€1,549 | -€2,855 | |
| Other operating charges | 640/8 | €2,199 | €5,182 | +€2,982 | +136% |
| Gross operating margin | 9900 | €566,204 | €519,095 | -€47,109 | -8.3% |
| Operating profit (loss) | 9901 | €193,641 | €98,591 | -€95,049 | -49.1% |
| Financial income | 75/76B | €2,449 | €8,780 | +€6,330 | +258% |
| Recurring financial income | 75 | €2,449 | €8,780 | +€6,330 | +258% |
| Financial charges | 65/66B | €1,079 | €1,599 | +€520 | +48.2% |
| Recurring financial charges | 65 | €1,079 | €1,599 | +€520 | +48.2% |
| Profit (loss) for the period before taxes | 9903 | €195,011 | €105,772 | -€89,239 | -45.8% |
| Income taxes | 67/77 | €58,651 | €32,822 | -€25,829 | -44.0% |
| Profit (loss) for the period | 9904 | €136,360 | €72,951 | -€63,410 | -46.5% |
| Profit (loss) for the period to be appropriated | 9905 | €136,360 | €72,951 | -€63,410 | -46.5% |
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 31 October 2026 via checked.be.