Jaspers 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.
Jaspers Software
Largest movements
- Cash +€74,432
up €74,432 (+169.8%), from €43,826 to €118,259
mainly Net result for the year (+€67,340) and Tax, wage and social debts (+€8,348)
- Reserves +€67,340
up €67,340 (+178.6%), from €37,707 to €105,046
- Tax, wage and social debts +€8,348
up €8,348 (+80.6%), from €10,354 to €18,703
- Gross operating margin +€37,261
up €37,261 (+77.8%), from €47,900 to €85,161
- Taxes +€7,366
up €7,366 (+77.9%), from €9,458 to €16,824
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €55,699 | €131,504 | +€75,806 | +136.1% |
| Fixed assets | 21/28 | €1,245 | €2,011 | +€766 | +61.5% |
| Tangible fixed assets | 22/27 | €1,245 | €2,011 | +€766 | +61.5% |
| Plant, machinery and equipment | 23 | €1,245 | €881 | -€364 | -29.2% |
| Furniture and vehicles | 24 | - | €1,130 | +€1,130 | |
| Current assets | 29/58 | €54,454 | €129,493 | +€75,040 | +137.8% |
| Amounts receivable within one year | 40/41 | €10,627 | €11,235 | +€607 | +5.7% |
| Trade receivables | 40 | €10,414 | €10,876 | +€463 | +4.4% |
| Other amounts receivable | 41 | €214 | €358 | +€144 | +67.5% |
| Cash at bank and in hand | 54/58 | €43,826 | €118,259 | +€74,432 | +169.8% |
| Total equity and liabilities | 10/49 | €55,699 | €131,504 | +€75,806 | +136.1% |
| Equity | 10/15 | €40,207 | €107,546 | +€67,340 | +167.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €37,707 | €105,046 | +€67,340 | +178.6% |
| Distributable reserves | 133 | €37,707 | €105,046 | +€67,340 | +178.6% |
| Amounts payable | 17/49 | €15,492 | €23,958 | +€8,466 | +54.6% |
| Amounts payable within one year | 42/48 | €15,492 | €23,840 | +€8,348 | +53.9% |
| Taxes, remuneration and social security | 45 | €10,354 | €18,703 | +€8,348 | +80.6% |
| Taxes | 450/3 | €10,354 | €18,703 | +€8,348 | +80.6% |
| Other amounts payable | 47/48 | €5,138 | €5,138 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €118 | +€118 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €211 | €853 | +€642 | +304.3% |
| Other operating charges | 640/8 | €507 | €106 | -€401 | -79.2% |
| Gross operating margin | 9900 | €47,900 | €85,161 | +€37,261 | +77.8% |
| Operating profit (loss) | 9901 | €47,182 | €84,203 | +€37,020 | +78.5% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €18 | €39 | +€22 | +123.1% |
| Recurring financial charges | 65 | €18 | €39 | +€22 | +123.1% |
| Profit (loss) for the period before taxes | 9903 | €47,165 | €84,164 | +€36,999 | +78.4% |
| Income taxes | 67/77 | €9,458 | €16,824 | +€7,366 | +77.9% |
| Profit (loss) for the period | 9904 | €37,707 | €67,340 | +€29,633 | +78.6% |
| Profit (loss) for the period to be appropriated | 9905 | €37,707 | €67,340 | +€29,633 | +78.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.