JSOFT: 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.
JSOFT
Largest movements
- Current investments +€120,000
new in 2025: €120,000
- Cash -€79,545
down €79,545 (-84.8%), from €93,855 to €14,310
mainly Current investments (-€120,000) and Contributions, distributions and other (-€20,000)
- Tangible fixed assets -€22,533
down €22,533 (-21.7%), from €103,647 to €81,114
of which Land and buildings: -€14,520
- Receivables within one year -€9,438
down €9,438 (-46.6%), from €20,258 to €10,819
of which Other amounts receivable: -€10,739
- Other debts +€18,967
up €18,967 (+447.2%), from €4,242 to €23,209
- Reserves -€8,253
down €8,253 (-4.3%), from €191,630 to €183,377
- Gross operating margin -€7,559
down €7,559 (-14.4%), from €52,317 to €44,758
- Taxes -€2,096
down €2,096 (-27.2%), from €7,710 to €5,614
- Financial income +€1,422
up €1,422 (+1951.2%), from €73 to €1,495
- Depreciation +€635
up €635 (+2.6%), from €24,144 to €24,778
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 | €219,449 | €227,849 | +€8,399 | +3.8% |
| Fixed assets | 21/28 | €103,647 | €81,114 | -€22,533 | -21.7% |
| Tangible fixed assets | 22/27 | €103,647 | €81,114 | -€22,533 | -21.7% |
| Land and buildings | 22 | €87,120 | €72,600 | -€14,520 | -16.7% |
| Plant, machinery and equipment | 23 | €4,138 | €4,898 | +€760 | +18.4% |
| Furniture and vehicles | 24 | €12,390 | €3,616 | -€8,773 | -70.8% |
| Current assets | 29/58 | €115,802 | €146,735 | +€30,933 | +26.7% |
| Amounts receivable within one year | 40/41 | €20,258 | €10,819 | -€9,438 | -46.6% |
| Trade receivables | 40 | €4,748 | €6,049 | +€1,301 | +27.4% |
| Other amounts receivable | 41 | €15,510 | €4,770 | -€10,739 | -69.2% |
| Current investments | 50/53 | - | €120,000 | +€120,000 | |
| Cash at bank and in hand | 54/58 | €93,855 | €14,310 | -€79,545 | -84.8% |
| Deferred charges and accrued income | 490/1 | €1,690 | €1,606 | -€84 | -5.0% |
| Total equity and liabilities | 10/49 | €219,449 | €227,849 | +€8,399 | +3.8% |
| Equity | 10/15 | €210,230 | €201,977 | -€8,253 | -3.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €191,630 | €183,377 | -€8,253 | -4.3% |
| Distributable reserves | 133 | €191,630 | €183,377 | -€8,253 | -4.3% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €9,220 | €25,872 | +€16,652 | +180.6% |
| Amounts payable within one year | 42/48 | €8,077 | €25,608 | +€17,532 | +217.1% |
| Trade debts | 44 | €2,277 | €376 | -€1,901 | -83.5% |
| Suppliers | 440/4 | €2,277 | €376 | -€1,901 | -83.5% |
| Taxes, remuneration and social security | 45 | €1,558 | €2,023 | +€465 | +29.8% |
| Taxes | 450/3 | €1,558 | €2,023 | +€465 | +29.8% |
| Other amounts payable | 47/48 | €4,242 | €23,209 | +€18,967 | +447.2% |
| Accrued charges and deferred income | 492/3 | €1,143 | €264 | -€879 | -76.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,144 | €24,778 | +€635 | +2.6% |
| Other operating charges | 640/8 | €3,713 | €3,774 | +€61 | +1.6% |
| Gross operating margin | 9900 | €52,317 | €44,758 | -€7,559 | -14.4% |
| Operating profit (loss) | 9901 | €24,460 | €16,206 | -€8,254 | -33.7% |
| Financial income | 75/76B | €73 | €1,495 | +€1,422 | +1951.2% |
| Recurring financial income | 75 | €73 | €1,495 | +€1,422 | +1951.2% |
| Financial charges | 65/66B | €762 | €340 | -€422 | -55.4% |
| Recurring financial charges | 65 | €762 | €340 | -€422 | -55.4% |
| Profit (loss) for the period before taxes | 9903 | €23,770 | €17,361 | -€6,410 | -27.0% |
| Income taxes | 67/77 | €7,710 | €5,614 | -€2,096 | -27.2% |
| Profit (loss) for the period | 9904 | €16,060 | €11,747 | -€4,313 | -26.9% |
| Profit (loss) for the period to be appropriated | 9905 | €16,060 | €11,747 | -€4,313 | -26.9% |
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.