J.R. SOFT: 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.
J.R. SOFT
Largest movements
- Cash -€48,695
down €48,695 (-15.6%), from €311,862 to €263,166
mainly Contributions, distributions and other (-€126,000) and Current investments (-€25,000)
- Current investments +€25,000
up €25,000 (+11.3%), from €221,249 to €246,249
- Receivables within one year -€10,651
down €10,651 (-77.3%), from €13,782 to €3,130
of which Trade receivables: -€13,782
- Reserves -€41,771
down €41,771 (-11.3%), from €371,000 to €329,229
- Other debts +€13,523
up €13,523 (+8.1%), from €166,411 to €179,935
- Gross operating margin +€6,121
up €6,121 (+6.1%), from €100,262 to €106,382
- Financial income -€2,922
down €2,922 (-98.7%), from €2,960 to €37
- Taxes -€2,669
down €2,669 (-23.5%), from €11,357 to €8,688
- Depreciation -€1,885
down €1,885 (-91.0%), from €2,071 to €186
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 | €547,819 | €513,286 | -€34,533 | -6.3% |
| Fixed assets | 21/28 | €927 | €740 | -€186 | -20.1% |
| Tangible fixed assets | 22/27 | €337 | €150 | -€186 | -55.3% |
| Furniture and vehicles | 24 | €337 | €150 | -€186 | -55.3% |
| Financial fixed assets | 28 | €590 | €590 | = | 0.0% |
| Current assets | 29/58 | €546,893 | €512,546 | -€34,347 | -6.3% |
| Amounts receivable within one year | 40/41 | €13,782 | €3,130 | -€10,651 | -77.3% |
| Trade receivables | 40 | €13,782 | - | -€13,782 | |
| Other amounts receivable | 41 | - | €3,130 | +€3,130 | |
| Current investments | 50/53 | €221,249 | €246,249 | +€25,000 | +11.3% |
| Cash at bank and in hand | 54/58 | €311,862 | €263,166 | -€48,695 | -15.6% |
| Total equity and liabilities | 10/49 | €547,819 | €513,286 | -€34,533 | -6.3% |
| Equity | 10/15 | €349,545 | €307,774 | -€41,771 | -12.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €371,000 | €329,229 | -€41,771 | -11.3% |
| Distributable reserves | 133 | €371,000 | €329,229 | -€41,771 | -11.3% |
| Profit (loss) carried forward | 14 | -€27,655 | -€27,655 | = | 0.0% |
| Amounts payable | 17/49 | €198,274 | €205,512 | +€7,238 | +3.7% |
| Amounts payable within one year | 42/48 | €184,815 | €193,251 | +€8,436 | +4.6% |
| Trade debts | 44 | €3,470 | - | -€3,470 | |
| Suppliers | 440/4 | €3,470 | - | -€3,470 | |
| Taxes, remuneration and social security | 45 | €14,934 | €13,316 | -€1,618 | -10.8% |
| Taxes | 450/3 | €14,934 | €13,316 | -€1,618 | -10.8% |
| Other amounts payable | 47/48 | €166,411 | €179,935 | +€13,523 | +8.1% |
| Accrued charges and deferred income | 492/3 | €13,459 | €12,261 | -€1,198 | -8.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,071 | €186 | -€1,885 | -91.0% |
| Other operating charges | 640/8 | €513 | €868 | +€355 | +69.2% |
| Gross operating margin | 9900 | €100,262 | €106,382 | +€6,121 | +6.1% |
| Operating profit (loss) | 9901 | €97,678 | €105,328 | +€7,650 | +7.8% |
| Financial income | 75/76B | €2,960 | €37 | -€2,922 | -98.7% |
| Recurring financial income | 75 | €2,960 | €37 | -€2,922 | -98.7% |
| Financial charges | 65/66B | €13,425 | €12,448 | -€977 | -7.3% |
| Recurring financial charges | 65 | €13,425 | €12,448 | -€977 | -7.3% |
| Profit (loss) for the period before taxes | 9903 | €87,213 | €92,918 | +€5,704 | +6.5% |
| Income taxes | 67/77 | €11,357 | €8,688 | -€2,669 | -23.5% |
| Profit (loss) for the period | 9904 | €75,856 | €84,229 | +€8,373 | +11.0% |
| Profit (loss) for the period to be appropriated | 9905 | €75,856 | €84,229 | +€8,373 | +11.0% |
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 16 October 2026 via checked.be.