Jaspers Software Engineering: 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.
Jaspers Software Engineering
Largest movements
- Tangible fixed assets -€7,249
down €7,249 (-3.6%), from €202,461 to €195,212
of which Land and buildings: -€8,086
- Tax, wage and social debts -€6,079
down €6,079 (-65.7%), from €9,245 to €3,167
- Reserves +€5,000
up €5,000 (+1.6%), from €316,145 to €321,145
of which Distributable reserves: +€5,000
- Gross operating margin -€3,737
down €3,737 (-14.7%), from €25,453 to €21,717
- Taxes -€1,171
down €1,171 (-27.4%), from €4,272 to €3,101
- Depreciation +€356
up €356 (+3.5%), from €10,028 to €10,383
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 | €357,620 | €354,735 | -€2,886 | -0.8% |
| Fixed assets | 21/28 | €202,461 | €195,212 | -€7,249 | -3.6% |
| Tangible fixed assets | 22/27 | €202,461 | €195,212 | -€7,249 | -3.6% |
| Land and buildings | 22 | €195,575 | €187,488 | -€8,086 | -4.1% |
| Plant, machinery and equipment | 23 | €3,587 | €5,624 | +€2,038 | +56.8% |
| Furniture and vehicles | 24 | €3,300 | €2,100 | -€1,200 | -36.4% |
| Current assets | 29/58 | €155,159 | €159,522 | +€4,363 | +2.8% |
| Amounts receivable within one year | 40/41 | €912 | €3,437 | +€2,525 | +276.8% |
| Trade receivables | 40 | €912 | €1,538 | +€625 | +68.6% |
| Other amounts receivable | 41 | - | €1,899 | +€1,899 | |
| Cash at bank and in hand | 54/58 | €152,810 | €153,987 | +€1,177 | +0.8% |
| Deferred charges and accrued income | 490/1 | €1,437 | €2,099 | +€661 | +46.0% |
| Total equity and liabilities | 10/49 | €357,620 | €354,735 | -€2,886 | -0.8% |
| Equity | 10/15 | €324,952 | €330,546 | +€5,594 | +1.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Capital | 10 | €12,400 | €12,400 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €316,145 | €321,145 | +€5,000 | +1.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €314,285 | €319,285 | +€5,000 | +1.6% |
| Profit (loss) carried forward | 14 | -€3,593 | -€2,999 | +€594 | +16.5% |
| Amounts payable | 17/49 | €32,668 | €24,189 | -€8,479 | -26.0% |
| Amounts payable within one year | 42/48 | €32,668 | €24,189 | -€8,479 | -26.0% |
| Trade debts | 44 | €2,821 | €1,988 | -€834 | -29.5% |
| Suppliers | 440/4 | €2,821 | €1,988 | -€834 | -29.5% |
| Taxes, remuneration and social security | 45 | €9,245 | €3,167 | -€6,079 | -65.7% |
| Taxes | 450/3 | €9,245 | €3,167 | -€6,079 | -65.7% |
| Other amounts payable | 47/48 | €20,602 | €19,035 | -€1,567 | -7.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,028 | €10,383 | +€356 | +3.5% |
| Other operating charges | 640/8 | €2,660 | €2,447 | -€213 | -8.0% |
| Gross operating margin | 9900 | €25,453 | €21,717 | -€3,737 | -14.7% |
| Operating profit (loss) | 9901 | €12,766 | €8,886 | -€3,880 | -30.4% |
| Financial income | 75/76B | €5 | €0 | -€5 | -99.8% |
| Recurring financial income | 75 | €5 | €0 | -€5 | -99.8% |
| Financial charges | 65/66B | €211 | €192 | -€19 | -8.9% |
| Recurring financial charges | 65 | €211 | €192 | -€19 | -8.9% |
| Profit (loss) for the period before taxes | 9903 | €12,560 | €8,694 | -€3,866 | -30.8% |
| Income taxes | 67/77 | €4,272 | €3,101 | -€1,171 | -27.4% |
| Profit (loss) for the period | 9904 | €8,288 | €5,594 | -€2,695 | -32.5% |
| Profit (loss) for the period to be appropriated | 9905 | €8,288 | €5,594 | -€2,695 | -32.5% |
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 9 October 2026 via checked.be.