JFD-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.
JFD-SOFT
Largest movements
- Cash +€119,715
up €119,715 (+634.0%), from €18,883 to €138,597
mainly Other debts (+€110,037) and Current investments (+€75,000)
- Current investments -€75,000
down €75,000 (-100.0%), from €75,000 to €0
- Receivables within one year -€10,700
down €10,700 (-73.0%), from €14,659 to €3,959
of which Trade receivables: -€11,548
- Other debts +€110,037
up €110,037 (+91522.3%), from €120 to €110,158
- Reserves -€72,360
down €72,360 (-76.3%), from €94,826 to €22,466
- Tax, wage and social debts -€3,181
down €3,181 (-37.5%), from €8,481 to €5,300
- Accrued charges and deferred income -€1,990
down €1,990 (-78.2%), from €2,546 to €556
- Gross operating margin -€16,902
down €16,902 (-25.5%), from €66,401 to €49,499
- Taxes -€3,123
down €3,123 (-22.7%), from €13,739 to €10,616
- Financial income +€821
up €821 (+225.3%), from €364 to €1,185
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 | €110,973 | €143,930 | +€32,957 | +29.7% |
| Fixed assets | 21/28 | €1,181 | €465 | -€716 | -60.6% |
| Tangible fixed assets | 22/27 | €1,181 | €465 | -€716 | -60.6% |
| Furniture and vehicles | 24 | €1,181 | €465 | -€716 | -60.6% |
| Current assets | 29/58 | €109,793 | €143,465 | +€33,672 | +30.7% |
| Amounts receivable within one year | 40/41 | €14,659 | €3,959 | -€10,700 | -73.0% |
| Trade receivables | 40 | €14,398 | €2,850 | -€11,548 | -80.2% |
| Other amounts receivable | 41 | €261 | €1,109 | +€849 | +325.4% |
| Current investments | 50/53 | €75,000 | €0 | -€75,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €18,883 | €138,597 | +€119,715 | +634.0% |
| Deferred charges and accrued income | 490/1 | €1,251 | €909 | -€342 | -27.4% |
| Total equity and liabilities | 10/49 | €110,973 | €143,930 | +€32,957 | +29.7% |
| Equity | 10/15 | €99,826 | €27,466 | -€72,360 | -72.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €94,826 | €22,466 | -€72,360 | -76.3% |
| Distributable reserves | 133 | €94,826 | €22,466 | -€72,360 | -76.3% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €11,147 | €116,464 | +€105,317 | +944.8% |
| Amounts payable within one year | 42/48 | €8,601 | €115,909 | +€107,308 | +1247.6% |
| Trade debts | 44 | €0 | €451 | +€451 | |
| Suppliers | 440/4 | €0 | €451 | +€451 | |
| Taxes, remuneration and social security | 45 | €8,481 | €5,300 | -€3,181 | -37.5% |
| Taxes | 450/3 | €8,481 | €5,300 | -€3,181 | -37.5% |
| Other amounts payable | 47/48 | €120 | €110,158 | +€110,037 | +91522.3% |
| Accrued charges and deferred income | 492/3 | €2,546 | €556 | -€1,990 | -78.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €716 | €716 | = | 0.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €66,401 | €49,499 | -€16,902 | -25.5% |
| Operating profit (loss) | 9901 | €65,298 | €48,384 | -€16,914 | -25.9% |
| Financial income | 75/76B | €364 | €1,185 | +€821 | +225.3% |
| Recurring financial income | 75 | €364 | €1,185 | +€821 | +225.3% |
| Financial charges | 65/66B | €1,504 | €1,313 | -€190 | -12.7% |
| Recurring financial charges | 65 | €1,504 | €1,313 | -€190 | -12.7% |
| Profit (loss) for the period before taxes | 9903 | €64,159 | €48,256 | -€15,903 | -24.8% |
| Income taxes | 67/77 | €13,739 | €10,616 | -€3,123 | -22.7% |
| Profit (loss) for the period | 9904 | €50,419 | €37,640 | -€12,780 | -25.3% |
| Profit (loss) for the period to be appropriated | 9905 | €50,419 | €37,640 | -€12,780 | -25.3% |
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 1 October 2026 via checked.be.