JEMASOFT: 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.
JEMASOFT
Largest movements
- Cash +€45,727
up €45,727 (+56.1%), from €81,514 to €127,241
mainly Net result for the year (+€41,019) and Depreciation (+€19,970)
- Tangible fixed assets -€10,827
down €10,827 (-15.8%), from €68,714 to €57,887
of which Land and buildings: -€6,827
- Receivables within one year -€7,955
down €7,955 (-30.0%), from €26,476 to €18,521
- Reserves +€41,019
up €41,019 (+42.2%), from €97,213 to €138,232
- Debts after one year -€13,715
down €13,715 (-30.7%), from €44,643 to €30,928
- Gross operating margin +€14,481
up €14,481 (+19.1%), from €75,661 to €90,142
- Taxes +€3,989
up €3,989 (+20.8%), from €19,211 to €23,201
- Depreciation +€2,327
up €2,327 (+13.2%), from €17,643 to €19,970
- Financial charges -€1,357
down €1,357 (-29.8%), from €4,560 to €3,203
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 | €181,728 | €208,773 | +€27,045 | +14.9% |
| Fixed assets | 21/28 | €68,714 | €57,887 | -€10,827 | -15.8% |
| Tangible fixed assets | 22/27 | €68,714 | €57,887 | -€10,827 | -15.8% |
| Land and buildings | 22 | €27,308 | €20,481 | -€6,827 | -25.0% |
| Furniture and vehicles | 24 | €24,725 | €24,510 | -€215 | -0.9% |
| Other tangible fixed assets | 26 | €16,681 | €12,896 | -€3,785 | -22.7% |
| Current assets | 29/58 | €113,014 | €150,886 | +€37,873 | +33.5% |
| Amounts receivable within one year | 40/41 | €26,476 | €18,521 | -€7,955 | -30.0% |
| Trade receivables | 40 | €26,476 | €18,521 | -€7,955 | -30.0% |
| Cash at bank and in hand | 54/58 | €81,514 | €127,241 | +€45,727 | +56.1% |
| Deferred charges and accrued income | 490/1 | €5,024 | €5,124 | +€100 | +2.0% |
| Total equity and liabilities | 10/49 | €181,728 | €208,773 | +€27,045 | +14.9% |
| Equity | 10/15 | €97,213 | €138,232 | +€41,019 | +42.2% |
| Reserves | 13 | €97,213 | €138,232 | +€41,019 | +42.2% |
| Distributable reserves | 133 | €97,213 | €138,232 | +€41,019 | +42.2% |
| Amounts payable | 17/49 | €84,515 | €70,541 | -€13,974 | -16.5% |
| Amounts payable after more than one year | 17 | €44,643 | €30,928 | -€13,715 | -30.7% |
| Financial debts | 170/4 | €44,643 | €30,928 | -€13,715 | -30.7% |
| Amounts payable within one year | 42/48 | €37,372 | €37,113 | -€259 | -0.7% |
| Current portion of amounts payable after more than one year | 42 | €13,093 | €13,715 | +€622 | +4.8% |
| Financial debts | 43 | €8,093 | €6,773 | -€1,320 | -16.3% |
| Credit institutions | 430/8 | €8,093 | €6,773 | -€1,320 | -16.3% |
| Trade debts | 44 | €6,013 | €7,684 | +€1,670 | +27.8% |
| Suppliers | 440/4 | €6,013 | €7,684 | +€1,670 | +27.8% |
| Taxes, remuneration and social security | 45 | €9,908 | €8,800 | -€1,108 | -11.2% |
| Taxes | 450/3 | €9,908 | €8,800 | -€1,108 | -11.2% |
| Other amounts payable | 47/48 | €265 | €141 | -€124 | -46.7% |
| Accrued charges and deferred income | 492/3 | €2,500 | €2,500 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,643 | €19,970 | +€2,327 | +13.2% |
| Other operating charges | 640/8 | €2,638 | €2,750 | +€112 | +4.2% |
| Gross operating margin | 9900 | €75,661 | €90,142 | +€14,481 | +19.1% |
| Operating profit (loss) | 9901 | €55,380 | €67,422 | +€12,042 | +21.7% |
| Financial income | 75/76B | €0 | €0 | +€0 | +200.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +200.0% |
| Financial charges | 65/66B | €4,560 | €3,203 | -€1,357 | -29.8% |
| Recurring financial charges | 65 | €4,560 | €3,203 | -€1,357 | -29.8% |
| Profit (loss) for the period before taxes | 9903 | €50,820 | €64,219 | +€13,400 | +26.4% |
| Income taxes | 67/77 | €19,211 | €23,201 | +€3,989 | +20.8% |
| Profit (loss) for the period | 9904 | €31,608 | €41,019 | +€9,411 | +29.8% |
| Profit (loss) for the period to be appropriated | 9905 | €31,608 | €41,019 | +€9,411 | +29.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.