JD SOFT: 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.
JD SOFT
Largest movements
- Current investments -€61,117
down €61,117 (-30.2%), from €202,051 to €140,934
- Cash -€59,097
down €59,097 (-57.5%), from €102,702 to €43,605
mainly Short-term financial debts (-€73,508) and Receivables within one year (-€31,281)
- Receivables within one year +€31,281
up €31,281 (+56.0%), from €55,816 to €87,097
of which Trade receivables: +€30,697
- Tangible fixed assets -€27,129
down €27,129 (-9.7%), from €279,246 to €252,118
- Short-term financial debts -€73,508
down €73,508 (-90.5%), from €81,211 to €7,704
- Profit (loss) carried forward -€23,221
down €23,221 (-7.6%), from €306,783 to €283,562
- Tax, wage and social debts -€14,610
down €14,610 (-56.8%), from €25,706 to €11,095
of which Remuneration and social security: -€14,490
- Current portion of long-term debt -€11,303
no longer reported in 2025 (was €11,303)
- Staff costs -€12,863
down €12,863 (-17.9%), from €72,024 to €59,161
- Gross operating margin -€4,467
down €4,467 (-6.4%), from €70,088 to €65,621
- Financial income +€4,358
up €4,358 (+971.5%), from €449 to €4,807
- Financial charges +€2,591
up €2,591 (+136.1%), from €1,904 to €4,495
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 | €642,446 | €526,147 | -€116,299 | -18.1% |
| Fixed assets | 21/28 | €281,031 | €253,653 | -€27,379 | -9.7% |
| Tangible fixed assets | 22/27 | €279,246 | €252,118 | -€27,129 | -9.7% |
| Land and buildings | 22 | €252,768 | €239,562 | -€13,206 | -5.2% |
| Plant, machinery and equipment | 23 | €3,782 | €2,295 | -€1,487 | -39.3% |
| Furniture and vehicles | 24 | €22,697 | €10,261 | -€12,435 | -54.8% |
| Financial fixed assets | 28 | €1,785 | €1,535 | -€250 | -14.0% |
| Current assets | 29/58 | €361,415 | €272,494 | -€88,921 | -24.6% |
| Stocks and contracts in progress | 3 | €845 | €845 | = | 0.0% |
| Stocks | 30/36 | €845 | €845 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €55,816 | €87,097 | +€31,281 | +56.0% |
| Trade receivables | 40 | €51,031 | €81,729 | +€30,697 | +60.2% |
| Other amounts receivable | 41 | €4,785 | €5,369 | +€583 | +12.2% |
| Current investments | 50/53 | €202,051 | €140,934 | -€61,117 | -30.2% |
| Cash at bank and in hand | 54/58 | €102,702 | €43,605 | -€59,097 | -57.5% |
| Deferred charges and accrued income | 490/1 | - | €13 | +€13 | |
| Total equity and liabilities | 10/49 | €642,446 | €526,147 | -€116,299 | -18.1% |
| Equity | 10/15 | €501,038 | €477,817 | -€23,221 | -4.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €175,655 | €175,655 | = | 0.0% |
| Tax-exempt reserves | 132 | €29,450 | €29,450 | = | 0.0% |
| Distributable reserves | 133 | €146,205 | €146,205 | = | 0.0% |
| Profit (loss) carried forward | 14 | €306,783 | €283,562 | -€23,221 | -7.6% |
| Amounts payable | 17/49 | €141,408 | €48,330 | -€93,078 | -65.8% |
| Amounts payable after more than one year | 17 | €790 | €790 | = | 0.0% |
| Other amounts payable | 178/9 | €790 | €790 | = | 0.0% |
| Amounts payable within one year | 42/48 | €140,618 | €47,540 | -€93,078 | -66.2% |
| Current portion of amounts payable after more than one year | 42 | €11,303 | - | -€11,303 | |
| Financial debts | 43 | €81,211 | €7,704 | -€73,508 | -90.5% |
| Credit institutions | 430/8 | €81,211 | €7,704 | -€73,508 | -90.5% |
| Trade debts | 44 | €20,291 | €26,328 | +€6,037 | +29.8% |
| Suppliers | 440/4 | €20,291 | €26,328 | +€6,037 | +29.8% |
| Taxes, remuneration and social security | 45 | €25,706 | €11,095 | -€14,610 | -56.8% |
| Taxes | 450/3 | €5,716 | €5,595 | -€120 | -2.1% |
| Remuneration and social security | 454/9 | €19,990 | €5,500 | -€14,490 | -72.5% |
| Other amounts payable | 47/48 | €2,107 | €2,413 | +€306 | +14.5% |
| Non-recurring operating income | 76A | €1,000 | €11,500 | +€10,500 | +1050.0% |
| Remuneration, social security and pensions | 62 | €72,024 | €59,161 | -€12,863 | -17.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,295 | €28,689 | -€607 | -2.1% |
| Other operating charges | 640/8 | €1,361 | €1,042 | -€319 | -23.4% |
| Gross operating margin | 9900 | €70,088 | €65,621 | -€4,467 | -6.4% |
| Operating profit (loss) | 9901 | -€32,592 | -€23,271 | +€9,321 | +28.6% |
| Financial income | 75/76B | €449 | €4,807 | +€4,358 | +971.5% |
| Recurring financial income | 75 | €449 | €4,807 | +€4,358 | +971.5% |
| Financial charges | 65/66B | €1,904 | €4,495 | +€2,591 | +136.1% |
| Recurring financial charges | 65 | €1,904 | €4,495 | +€2,591 | +136.1% |
| Profit (loss) for the period before taxes | 9903 | -€34,048 | -€22,959 | +€11,089 | +32.6% |
| Income taxes | 67/77 | €315 | €262 | -€53 | -16.8% |
| Profit (loss) for the period | 9904 | -€34,363 | -€23,221 | +€11,142 | +32.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€34,363 | -€23,221 | +€11,142 | +32.4% |
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 4 October 2026 via checked.be.