J & T - SOFTWARE: what changed
Two fiscal 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 & T - SOFTWARE
Largest movements
- Receivables within one year -€54,402
down €54,402 (-50.1%), from €108,584 to €54,182
of which Trade receivables: -€54,784
- Stocks and contracts +€30,000
up €30,000 (+50.8%), from €59,036 to €89,036
of which Contracts in progress: +€30,000
- Receivables after one year -€8,333
down €8,333 (-12.4%), from €67,361 to €59,028
- Trade debts -€23,064
down €23,064 (-64.0%), from €36,051 to €12,987
- Tax, wage and social debts -€8,983
down €8,983 (-98.1%), from €9,155 to €171
of which Remuneration and social security: -€6,999
- Profit (loss) carried forward +€6,008
up €6,008 (+19.4%), from -€31,023 to -€25,016
- Other debts -€4,854
down €4,854 (-5.1%), from €95,649 to €90,795
- Gross operating margin -€23,438
down €23,438 (-83.1%), from €28,204 to €4,766
- Depreciation -€933
no longer reported in 2025 (was €933)
- Other operating charges -€821
down €821 (-58.3%), from €1,408 to €587
- Financial charges +€647
up €647 (+58.3%), from €1,109 to €1,756
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 | €252,240 | €219,504 | -€32,735 | -13.0% |
| Fixed assets | 21/28 | €9,701 | €9,701 | = | 0.0% |
| Financial fixed assets | 28 | €9,701 | €9,701 | = | 0.0% |
| Current assets | 29/58 | €242,539 | €209,803 | -€32,735 | -13.5% |
| Amounts receivable after more than one year | 29 | €67,361 | €59,028 | -€8,333 | -12.4% |
| Other amounts receivable | 291 | €67,361 | €59,028 | -€8,333 | -12.4% |
| Stocks and contracts in progress | 3 | €59,036 | €89,036 | +€30,000 | +50.8% |
| Stocks | 30/36 | €41,036 | €41,036 | = | 0.0% |
| Contracts in progress | 37 | €18,000 | €48,000 | +€30,000 | +166.7% |
| Amounts receivable within one year | 40/41 | €108,584 | €54,182 | -€54,402 | -50.1% |
| Trade receivables | 40 | €100,010 | €45,226 | -€54,784 | -54.8% |
| Other amounts receivable | 41 | €8,574 | €8,956 | +€382 | +4.5% |
| Cash at bank and in hand | 54/58 | €7,557 | €7,557 | = | 0.0% |
| Total equity and liabilities | 10/49 | €252,240 | €219,504 | -€32,735 | -13.0% |
| Equity | 10/15 | €106,660 | €110,808 | +€4,148 | +3.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €119,083 | €117,223 | -€1,860 | -1.6% |
| Tax-exempt reserves | 132 | €11,760 | €11,760 | = | 0.0% |
| Distributable reserves | 133 | €107,324 | €105,464 | -€1,860 | -1.7% |
| Profit (loss) carried forward | 14 | -€31,023 | -€25,016 | +€6,008 | +19.4% |
| Amounts payable | 17/49 | €145,580 | €108,697 | -€36,883 | -25.3% |
| Amounts payable within one year | 42/48 | €145,580 | €108,697 | -€36,883 | -25.3% |
| Financial debts | 43 | €4,725 | €4,744 | +€19 | +0.4% |
| Credit institutions | 430/8 | €4,725 | €4,744 | +€19 | +0.4% |
| Trade debts | 44 | €36,051 | €12,987 | -€23,064 | -64.0% |
| Suppliers | 440/4 | €36,051 | €12,987 | -€23,064 | -64.0% |
| Taxes, remuneration and social security | 45 | €9,155 | €171 | -€8,983 | -98.1% |
| Taxes | 450/3 | €2,155 | €171 | -€1,984 | -92.1% |
| Remuneration and social security | 454/9 | €6,999 | - | -€6,999 | |
| Other amounts payable | 47/48 | €95,649 | €90,795 | -€4,854 | -5.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €933 | - | -€933 | |
| Other operating charges | 640/8 | €1,408 | €587 | -€821 | -58.3% |
| Gross operating margin | 9900 | €28,204 | €4,766 | -€23,438 | -83.1% |
| Operating profit (loss) | 9901 | €25,862 | €4,179 | -€21,684 | -83.8% |
| Financial income | 75/76B | €1,925 | €1,725 | -€200 | -10.4% |
| Recurring financial income | 75 | €1,925 | €1,725 | -€200 | -10.4% |
| Financial charges | 65/66B | €1,109 | €1,756 | +€647 | +58.3% |
| Recurring financial charges | 65 | €1,109 | €1,756 | +€647 | +58.3% |
| Profit (loss) for the period before taxes | 9903 | €26,678 | €4,148 | -€22,530 | -84.5% |
| Income taxes | 67/77 | €79 | - | -€79 | |
| Profit (loss) for the period | 9904 | €26,600 | €4,148 | -€22,452 | -84.4% |
| Profit (loss) for the period to be appropriated | 9905 | €26,600 | €4,148 | -€22,452 | -84.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.