JL SOFTWARE SOLUTIONS: 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.
JL SOFTWARE SOLUTIONS
Largest movements
- Current investments +€200,000
new in 2025: €200,000
- Cash -€133,264
down €133,264 (-51.7%), from €257,676 to €124,412
mainly Current investments (-€200,000) and Contributions, distributions and other (-€79,108)
- Tangible fixed assets -€6,689
down €6,689 (-45.2%), from €14,815 to €8,126
of which Furniture and vehicles: -€6,543
- Receivables within one year -€4,548
down €4,548 (-8.1%), from €56,488 to €51,940
of which Trade receivables: -€24,548
- Other debts +€79,061
up €79,061 (+8100.5%), from €976 to €80,037
- Profit (loss) carried forward -€23,007
down €23,007 (-29.1%), from €79,108 to €56,101
- Gross operating margin -€24,426
down €24,426 (-21.2%), from €115,224 to €90,798
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 | €329,414 | €384,622 | +€55,208 | +16.8% |
| Fixed assets | 21/28 | €14,815 | €8,126 | -€6,689 | -45.2% |
| Tangible fixed assets | 22/27 | €14,815 | €8,126 | -€6,689 | -45.2% |
| Plant, machinery and equipment | 23 | €688 | €542 | -€146 | -21.2% |
| Furniture and vehicles | 24 | €14,127 | €7,584 | -€6,543 | -46.3% |
| Current assets | 29/58 | €314,599 | €376,496 | +€61,897 | +19.7% |
| Amounts receivable within one year | 40/41 | €56,488 | €51,940 | -€4,548 | -8.1% |
| Trade receivables | 40 | €36,488 | €11,940 | -€24,548 | -67.3% |
| Other amounts receivable | 41 | €20,000 | €40,000 | +€20,000 | +100.0% |
| Current investments | 50/53 | - | €200,000 | +€200,000 | |
| Cash at bank and in hand | 54/58 | €257,676 | €124,412 | -€133,264 | -51.7% |
| Deferred charges and accrued income | 490/1 | €435 | €144 | -€291 | -66.9% |
| Total equity and liabilities | 10/49 | €329,414 | €384,622 | +€55,208 | +16.8% |
| Equity | 10/15 | €268,861 | €245,854 | -€23,007 | -8.6% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €185,753 | €185,753 | = | 0.0% |
| Distributable reserves | 133 | €185,753 | €185,753 | = | 0.0% |
| Profit (loss) carried forward | 14 | €79,108 | €56,101 | -€23,007 | -29.1% |
| Amounts payable | 17/49 | €60,553 | €138,768 | +€78,215 | +129.2% |
| Amounts payable within one year | 42/48 | €60,553 | €138,768 | +€78,215 | +129.2% |
| Trade debts | 44 | €51 | €1,213 | +€1,162 | +2278.4% |
| Suppliers | 440/4 | €51 | €1,213 | +€1,162 | +2278.4% |
| Taxes, remuneration and social security | 45 | €59,526 | €57,518 | -€2,008 | -3.4% |
| Taxes | 450/3 | €59,526 | €57,518 | -€2,008 | -3.4% |
| Other amounts payable | 47/48 | €976 | €80,037 | +€79,061 | +8100.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,908 | €7,184 | -€724 | -9.2% |
| Other operating charges | 640/8 | €677 | €990 | +€313 | +46.2% |
| Gross operating margin | 9900 | €115,224 | €90,798 | -€24,426 | -21.2% |
| Operating profit (loss) | 9901 | €106,639 | €82,624 | -€24,015 | -22.5% |
| Financial charges | 65/66B | €229 | €359 | +€130 | +56.8% |
| Recurring financial charges | 65 | €229 | €359 | +€130 | +56.8% |
| Profit (loss) for the period before taxes | 9903 | €106,410 | €82,265 | -€24,145 | -22.7% |
| Income taxes | 67/77 | €27,302 | €26,164 | -€1,138 | -4.2% |
| Profit (loss) for the period | 9904 | €79,108 | €56,101 | -€23,007 | -29.1% |
| Profit (loss) for the period to be appropriated | 9905 | €79,108 | €56,101 | -€23,007 | -29.1% |
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 9 October 2026 via checked.be.