JOROSOFT: 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.
JOROSOFT
Largest movements
- Current investments -€100,000
no longer reported in 2025 (was €100,000)
- Receivables within one year +€53,977
up €53,977 (+26.0%), from €207,716 to €261,693
of which Trade receivables: +€56,914
- Cash +€34,987
up €34,987 (+38.7%), from €90,519 to €125,505
mainly Current investments (+€100,000) and Depreciation (+€17,629)
- Tangible fixed assets -€17,177
down €17,177 (-36.3%), from €47,268 to €30,091
of which Plant, machinery and equipment: -€11,297
- Trade debts -€39,906
down €39,906 (-45.8%), from €87,214 to €47,307
- Profit (loss) carried forward +€13,798
up €13,798 (+9.5%), from €145,366 to €159,165
- Gross operating margin -€72,342
down €72,342 (-17.3%), from €418,627 to €346,285
- Staff costs -€51,916
down €51,916 (-14.5%), from €358,434 to €306,518
- Write-downs -€15,629
new in 2025: -€15,629
- Other operating charges +€10,783
up €10,783 (+563%), from €1,917 to €12,699
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.
Derived cash bridge
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 | €453,898 | €426,261 | -€27,636 | -6.1% |
| Fixed assets | 21/28 | €49,648 | €32,471 | -€17,177 | -34.6% |
| Tangible fixed assets | 22/27 | €47,268 | €30,091 | -€17,177 | -36.3% |
| Land and buildings | 22 | €27,263 | €22,164 | -€5,099 | -18.7% |
| Plant, machinery and equipment | 23 | €17,612 | €6,315 | -€11,297 | -64.1% |
| Furniture and vehicles | 24 | €2,393 | €1,612 | -€781 | -32.6% |
| Financial fixed assets | 28 | €2,380 | €2,380 | = | 0.0% |
| Current assets | 29/58 | €404,250 | €393,790 | -€10,459 | -2.6% |
| Amounts receivable within one year | 40/41 | €207,716 | €261,693 | +€53,977 | +26.0% |
| Trade receivables | 40 | €196,961 | €253,875 | +€56,914 | +28.9% |
| Other amounts receivable | 41 | €10,755 | €7,819 | -€2,937 | -27.3% |
| Current investments | 50/53 | €100,000 | - | -€100,000 | |
| Cash at bank and in hand | 54/58 | €90,519 | €125,505 | +€34,987 | +38.7% |
| Deferred charges and accrued income | 490/1 | €6,015 | €6,592 | +€577 | +9.6% |
| Total equity and liabilities | 10/49 | €453,898 | €426,261 | -€27,636 | -6.1% |
| Equity | 10/15 | €313,960 | €327,758 | +€13,798 | +4.4% |
| Contributions | 10/11 | €157,453 | €157,453 | = | 0.0% |
| Reserves | 13 | €11,140 | €11,140 | = | 0.0% |
| Tax-exempt reserves | 132 | €4,090 | €4,090 | = | 0.0% |
| Distributable reserves | 133 | €7,050 | €7,050 | = | 0.0% |
| Profit (loss) carried forward | 14 | €145,366 | €159,165 | +€13,798 | +9.5% |
| Amounts payable | 17/49 | €139,938 | €98,503 | -€41,435 | -29.6% |
| Amounts payable after more than one year | 17 | €16,151 | €13,137 | -€3,014 | -18.7% |
| Financial debts | 170/4 | €16,151 | €13,137 | -€3,014 | -18.7% |
| Amounts payable within one year | 42/48 | €123,787 | €85,366 | -€38,421 | -31.0% |
| Current portion of amounts payable after more than one year | 42 | €2,962 | €3,014 | +€52 | +1.8% |
| Trade debts | 44 | €87,214 | €47,307 | -€39,906 | -45.8% |
| Suppliers | 440/4 | €87,214 | €47,307 | -€39,906 | -45.8% |
| Taxes, remuneration and social security | 45 | €33,612 | €35,045 | +€1,433 | +4.3% |
| Taxes | 450/3 | €2,869 | €89 | -€2,780 | -96.9% |
| Remuneration and social security | 454/9 | €30,743 | €34,956 | +€4,213 | +13.7% |
| Remuneration, social security and pensions | 62 | €358,434 | €306,518 | -€51,916 | -14.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,720 | €17,629 | +€909 | +5.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€15,629 | -€15,629 | |
| Other operating charges | 640/8 | €1,917 | €12,699 | +€10,783 | +563% |
| Gross operating margin | 9900 | €418,627 | €346,285 | -€72,342 | -17.3% |
| Operating profit (loss) | 9901 | €41,557 | €25,068 | -€16,488 | -39.7% |
| Financial income | 75/76B | €3,073 | €2,401 | -€672 | -21.9% |
| Recurring financial income | 75 | €3,073 | €2,401 | -€672 | -21.9% |
| Financial charges | 65/66B | €3,290 | €3,118 | -€172 | -5.2% |
| Recurring financial charges | 65 | €3,290 | €3,118 | -€172 | -5.2% |
| Profit (loss) for the period before taxes | 9903 | €41,340 | €24,351 | -€16,989 | -41.1% |
| Income taxes | 67/77 | €13,404 | €10,553 | -€2,851 | -21.3% |
| Profit (loss) for the period | 9904 | €27,936 | €13,798 | -€14,137 | -50.6% |
| Profit (loss) for the period to be appropriated | 9905 | €27,936 | €13,798 | -€14,137 | -50.6% |
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 17 October 2026 via checked.be.