JeroSoft: 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.
JeroSoft
Largest movements
- Receivables after one year -€45,000
down €45,000 (-100.0%), from €45,000 to €0
- Tangible fixed assets -€43,424
down €43,424 (-30.7%), from €141,478 to €98,054
of which Other tangible fixed assets: -€26,505
- Cash +€25,363
up €25,363 (+91.8%), from €27,615 to €52,978
mainly Other debts (+€81,764) and Depreciation (+€45,229)
- Receivables within one year +€11,500
up €11,500 (+27.5%), from €41,781 to €53,281
of which Trade receivables: +€6,477
- Current investments -€4,323
down €4,323 (-3.1%), from €140,575 to €136,252
- Reserves -€90,651
down €90,651 (-28.3%), from €320,536 to €229,885
- Other debts +€81,764
up €81,764 (+4087.4%), from €2,000 to €83,764
- Current portion of long-term debt -€24,946
down €24,946 (-77.8%), from €32,080 to €7,134
- Accrued charges and deferred income -€7,375
down €7,375 (-100.0%), from €7,375 to €0
- Debts after one year -€7,134
down €7,134 (-100.0%), from €7,134 to €0
- Gross operating margin +€36,427
up €36,427 (+66.5%), from €54,750 to €91,177
- Financial income -€18,074
down €18,074 (-51.7%), from €34,990 to €16,916
- Financial charges +€6,019
up €6,019 (+11.2%), from €53,933 to €59,952
- Taxes +€2,404
up €2,404 (+1350.1%), from €178 to €2,582
- Depreciation -€1,111
down €1,111 (-2.4%), from €46,340 to €45,229
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 | €398,222 | €342,382 | -€55,840 | -14.0% |
| Fixed assets | 21/28 | €141,478 | €98,054 | -€43,424 | -30.7% |
| Tangible fixed assets | 22/27 | €141,478 | €98,054 | -€43,424 | -30.7% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €35,843 | €18,924 | -€16,918 | -47.2% |
| Other tangible fixed assets | 26 | €105,635 | €79,129 | -€26,505 | -25.1% |
| Current assets | 29/58 | €256,744 | €244,328 | -€12,416 | -4.8% |
| Amounts receivable after more than one year | 29 | €45,000 | €0 | -€45,000 | -100.0% |
| Other amounts receivable | 291 | €45,000 | €0 | -€45,000 | -100.0% |
| Amounts receivable within one year | 40/41 | €41,781 | €53,281 | +€11,500 | +27.5% |
| Trade receivables | 40 | €33,635 | €40,112 | +€6,477 | +19.3% |
| Other amounts receivable | 41 | €8,146 | €13,170 | +€5,023 | +61.7% |
| Current investments | 50/53 | €140,575 | €136,252 | -€4,323 | -3.1% |
| Cash at bank and in hand | 54/58 | €27,615 | €52,978 | +€25,363 | +91.8% |
| Deferred charges and accrued income | 490/1 | €1,773 | €1,817 | +€44 | +2.5% |
| Total equity and liabilities | 10/49 | €398,222 | €342,382 | -€55,840 | -14.0% |
| Equity | 10/15 | €327,203 | €236,552 | -€90,651 | -27.7% |
| Contributions | 10/11 | €6,667 | €6,667 | = | 0.0% |
| Reserves | 13 | €320,536 | €229,885 | -€90,651 | -28.3% |
| Distributable reserves | 133 | €320,536 | €229,885 | -€90,651 | -28.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €71,019 | €105,830 | +€34,811 | +49.0% |
| Amounts payable after more than one year | 17 | €7,134 | €0 | -€7,134 | -100.0% |
| Financial debts | 170/4 | €7,134 | €0 | -€7,134 | -100.0% |
| Amounts payable within one year | 42/48 | €56,509 | €105,830 | +€49,320 | +87.3% |
| Current portion of amounts payable after more than one year | 42 | €32,080 | €7,134 | -€24,946 | -77.8% |
| Financial debts | 43 | €4,388 | €3,371 | -€1,016 | -23.2% |
| Credit institutions | 430/8 | €4,388 | €3,371 | -€1,016 | -23.2% |
| Trade debts | 44 | €8,799 | €1,743 | -€7,056 | -80.2% |
| Suppliers | 440/4 | €8,799 | €1,743 | -€7,056 | -80.2% |
| Taxes, remuneration and social security | 45 | €9,242 | €9,817 | +€575 | +6.2% |
| Taxes | 450/3 | €9,242 | €9,817 | +€575 | +6.2% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €2,000 | €83,764 | +€81,764 | +4087.4% |
| Accrued charges and deferred income | 492/3 | €7,375 | €0 | -€7,375 | -100.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,340 | €45,229 | -€1,111 | -2.4% |
| Other operating charges | 640/8 | €3,180 | €3,118 | -€61 | -1.9% |
| Non-recurring operating charges | 66A | - | €1,333 | +€1,333 | |
| Gross operating margin | 9900 | €54,750 | €91,177 | +€36,427 | +66.5% |
| Operating profit (loss) | 9901 | €5,230 | €41,497 | +€36,267 | +693.4% |
| Financial income | 75/76B | €34,990 | €16,916 | -€18,074 | -51.7% |
| Recurring financial income | 75 | €34,990 | €16,916 | -€18,074 | -51.7% |
| Financial charges | 65/66B | €53,933 | €59,952 | +€6,019 | +11.2% |
| Recurring financial charges | 65 | €53,933 | €59,952 | +€6,019 | +11.2% |
| Profit (loss) for the period before taxes | 9903 | -€13,713 | -€1,539 | +€12,174 | +88.8% |
| Income taxes | 67/77 | €178 | €2,582 | +€2,404 | +1350.1% |
| Profit (loss) for the period | 9904 | -€13,891 | -€4,121 | +€9,770 | +70.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,891 | -€4,121 | +€9,770 | +70.3% |
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 11 October 2026 via checked.be.