JC SOFTWARE SOLUTIONS: 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.
JC SOFTWARE SOLUTIONS
Largest movements
- Receivables within one year +€35,901
up €35,901 (+3190.4%), from €1,125 to €37,026
of which Trade receivables: +€26,620
- Cash -€8,891
down €8,891 (-28.4%), from €31,258 to €22,366
mainly Contributions, distributions and other (-€50,254) and Receivables within one year (-€35,901)
- Deferred charges and accrued income -€2,525
down €2,525 (-45.0%), from €5,606 to €3,081
- Receivables after one year +€2,500
up €2,500 (+100.0%), from €2,500 to €5,000
- Other debts +€49,395
up €49,395 (+5750.3%), from €859 to €50,254
- Reserves -€20,629
down €20,629 (-22.6%), from €91,285 to €70,656
- Tax, wage and social debts -€3,636
down €3,636 (-19.4%), from €18,712 to €15,076
of which Taxes: -€5,828
- Depreciation -€3,352
down €3,352 (-67.4%), from €4,971 to €1,619
- Gross operating margin +€1,773
up €1,773 (+4.3%), from €41,557 to €43,330
- Taxes +€939
up €939 (+12.5%), from €7,532 to €8,471
- Other operating charges +€927
up €927 (+234.7%), from €395 to €1,322
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 | €114,179 | €139,964 | +€25,785 | +22.6% |
| Fixed assets | 21/28 | €3,690 | €2,491 | -€1,199 | -32.5% |
| Tangible fixed assets | 22/27 | €3,690 | €2,491 | -€1,199 | -32.5% |
| Plant, machinery and equipment | 23 | €2,882 | €2,002 | -€880 | -30.5% |
| Furniture and vehicles | 24 | €808 | €489 | -€319 | -39.4% |
| Current assets | 29/58 | €110,489 | €137,473 | +€26,984 | +24.4% |
| Amounts receivable after more than one year | 29 | €2,500 | €5,000 | +€2,500 | +100.0% |
| Other amounts receivable | 291 | €2,500 | €5,000 | +€2,500 | +100.0% |
| Amounts receivable within one year | 40/41 | €1,125 | €37,026 | +€35,901 | +3190.4% |
| Trade receivables | 40 | - | €26,620 | +€26,620 | |
| Other amounts receivable | 41 | €1,125 | €10,406 | +€9,281 | +824.8% |
| Current investments | 50/53 | €70,000 | €70,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €31,258 | €22,366 | -€8,891 | -28.4% |
| Deferred charges and accrued income | 490/1 | €5,606 | €3,081 | -€2,525 | -45.0% |
| Total equity and liabilities | 10/49 | €114,179 | €139,964 | +€25,785 | +22.6% |
| Equity | 10/15 | €94,285 | €73,656 | -€20,629 | -21.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €91,285 | €70,656 | -€20,629 | -22.6% |
| Distributable reserves | 133 | €91,285 | €70,656 | -€20,629 | -22.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €19,894 | €66,308 | +€46,414 | +233.3% |
| Amounts payable within one year | 42/48 | €19,846 | €66,308 | +€46,462 | +234.1% |
| Trade debts | 44 | €275 | €978 | +€703 | +255.7% |
| Suppliers | 440/4 | €275 | €978 | +€703 | +255.7% |
| Taxes, remuneration and social security | 45 | €18,712 | €15,076 | -€3,636 | -19.4% |
| Taxes | 450/3 | €18,712 | €12,884 | -€5,828 | -31.1% |
| Remuneration and social security | 454/9 | - | €2,192 | +€2,192 | |
| Other amounts payable | 47/48 | €859 | €50,254 | +€49,395 | +5750.3% |
| Accrued charges and deferred income | 492/3 | €48 | €0 | -€48 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,971 | €1,619 | -€3,352 | -67.4% |
| Other operating charges | 640/8 | €395 | €1,322 | +€927 | +234.7% |
| Non-recurring operating charges | 66A | - | €14 | +€14 | |
| Gross operating margin | 9900 | €41,557 | €43,330 | +€1,773 | +4.3% |
| Operating profit (loss) | 9901 | €36,191 | €40,375 | +€4,184 | +11.6% |
| Financial income | 75/76B | €380 | €541 | +€162 | +42.5% |
| Recurring financial income | 75 | €380 | €541 | +€162 | +42.5% |
| Financial charges | 65/66B | €2,926 | €2,820 | -€106 | -3.6% |
| Recurring financial charges | 65 | €2,926 | €2,820 | -€106 | -3.6% |
| Profit (loss) for the period before taxes | 9903 | €33,645 | €38,096 | +€4,451 | +13.2% |
| Income taxes | 67/77 | €7,532 | €8,471 | +€939 | +12.5% |
| Profit (loss) for the period | 9904 | €26,113 | €29,625 | +€3,512 | +13.4% |
| Profit (loss) for the period to be appropriated | 9905 | €26,113 | €29,625 | +€3,512 | +13.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.