JOSOFT: 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.
JOSOFT
Largest movements
- Receivables within one year +€44,539
up €44,539 (+55.1%), from €80,884 to €125,422
of which Other amounts receivable: +€65,225
- Tangible fixed assets +€6,640
up €6,640 (+969.9%), from €685 to €7,325
- Cash -€3,765
down €3,765 (-7.6%), from €49,766 to €46,002
mainly Receivables within one year (-€44,539) and Investment in fixed assets (net) (-€7,719)
- Profit (loss) carried forward +€44,965
up €44,965 (+41.6%), from €107,996 to €152,961
- Gross operating margin -€85,911
down €85,911 (-61.2%), from €140,491 to €54,580
- Taxes -€20,776
down €20,776 (-62.7%), from €33,155 to €12,379
- Financial income +€2,720
up €2,720 (+217.9%), from €1,248 to €3,968
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 | €131,843 | €179,467 | +€47,624 | +36.1% |
| Fixed assets | 21/28 | €685 | €7,325 | +€6,640 | +969.9% |
| Tangible fixed assets | 22/27 | €685 | €7,325 | +€6,640 | +969.9% |
| Plant, machinery and equipment | 23 | €685 | €7,325 | +€6,640 | +969.9% |
| Current assets | 29/58 | €131,158 | €172,142 | +€40,984 | +31.2% |
| Amounts receivable within one year | 40/41 | €80,884 | €125,422 | +€44,539 | +55.1% |
| Trade receivables | 40 | €39,677 | €18,991 | -€20,686 | -52.1% |
| Other amounts receivable | 41 | €41,206 | €106,431 | +€65,225 | +158.3% |
| Current investments | 50/53 | €508 | €508 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €49,766 | €46,002 | -€3,765 | -7.6% |
| Deferred charges and accrued income | 490/1 | - | €210 | +€210 | |
| Total equity and liabilities | 10/49 | €131,843 | €179,467 | +€47,624 | +36.1% |
| Equity | 10/15 | €108,996 | €153,961 | +€44,965 | +41.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €107,996 | €152,961 | +€44,965 | +41.6% |
| Amounts payable | 17/49 | €22,847 | €25,506 | +€2,659 | +11.6% |
| Amounts payable within one year | 42/48 | €22,847 | €25,506 | +€2,659 | +11.6% |
| Financial debts | 43 | - | €678 | +€678 | |
| Credit institutions | 430/8 | - | €678 | +€678 | |
| Trade debts | 44 | €342 | €1,889 | +€1,547 | +452.4% |
| Suppliers | 440/4 | €342 | €1,889 | +€1,547 | +452.4% |
| Taxes, remuneration and social security | 45 | €22,505 | €22,938 | +€434 | +1.9% |
| Taxes | 450/3 | €22,505 | €22,938 | +€434 | +1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €58 | €1,079 | +€1,021 | +1749.9% |
| Other operating charges | 640/8 | €477 | €0 | -€477 | -100.0% |
| Gross operating margin | 9900 | €140,491 | €54,580 | -€85,911 | -61.2% |
| Operating profit (loss) | 9901 | €139,956 | €53,500 | -€86,455 | -61.8% |
| Financial income | 75/76B | €1,248 | €3,968 | +€2,720 | +217.9% |
| Recurring financial income | 75 | €1,248 | €3,968 | +€2,720 | +217.9% |
| Financial charges | 65/66B | €53 | €124 | +€71 | +134.5% |
| Recurring financial charges | 65 | €53 | €124 | +€71 | +134.5% |
| Profit (loss) for the period before taxes | 9903 | €141,151 | €57,344 | -€83,807 | -59.4% |
| Income taxes | 67/77 | €33,155 | €12,379 | -€20,776 | -62.7% |
| Profit (loss) for the period | 9904 | €107,996 | €44,965 | -€63,031 | -58.4% |
| Profit (loss) for the period to be appropriated | 9905 | €107,996 | €44,965 | -€63,031 | -58.4% |
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 7 October 2026 via checked.be.