jSoft: 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.
jSoft
Largest movements
- Cash -€2,297
down €2,297 (-2.2%), from €102,984 to €100,688
mainly Contributions, distributions and other (-€75,550) and Tax, wage and social debts (-€10,157)
- Tax, wage and social debts -€10,157
down €10,157 (-22.1%), from €45,856 to €35,699
of which Taxes: -€8,179
- Other debts +€6,604
up €6,604 (+12.1%), from €54,405 to €61,010
- Gross operating margin -€1,611
down €1,611 (-1.6%), from €100,785 to €99,174
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 | €105,512 | €102,103 | -€3,409 | -3.2% |
| Fixed assets | 21/28 | €2,198 | €1,248 | -€950 | -43.2% |
| Tangible fixed assets | 22/27 | €2,198 | €1,248 | -€950 | -43.2% |
| Furniture and vehicles | 24 | €2,198 | €1,248 | -€950 | -43.2% |
| Current assets | 29/58 | €103,314 | €100,855 | -€2,459 | -2.4% |
| Amounts receivable within one year | 40/41 | €329 | €167 | -€162 | -49.3% |
| Other amounts receivable | 41 | €329 | €167 | -€162 | -49.3% |
| Cash at bank and in hand | 54/58 | €102,984 | €100,688 | -€2,297 | -2.2% |
| Total equity and liabilities | 10/49 | €105,512 | €102,103 | -€3,409 | -3.2% |
| Equity | 10/15 | €5,184 | €5,235 | +€51 | +1.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €184 | €235 | +€51 | +27.8% |
| Amounts payable | 17/49 | €100,328 | €96,868 | -€3,460 | -3.4% |
| Amounts payable within one year | 42/48 | €100,328 | €96,868 | -€3,460 | -3.4% |
| Trade debts | 44 | €67 | €159 | +€93 | +138.8% |
| Suppliers | 440/4 | €67 | €159 | +€93 | +138.8% |
| Taxes, remuneration and social security | 45 | €45,856 | €35,699 | -€10,157 | -22.1% |
| Taxes | 450/3 | €43,878 | €35,699 | -€8,179 | -18.6% |
| Remuneration and social security | 454/9 | €1,978 | - | -€1,978 | |
| Other amounts payable | 47/48 | €54,405 | €61,010 | +€6,604 | +12.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,526 | €1,693 | +€168 | +11.0% |
| Other operating charges | 640/8 | €228 | €478 | +€250 | +109.7% |
| Non-recurring operating charges | 66A | €93 | - | -€93 | |
| Gross operating margin | 9900 | €100,785 | €99,174 | -€1,611 | -1.6% |
| Operating profit (loss) | 9901 | €98,939 | €97,003 | -€1,936 | -2.0% |
| Financial charges | 65/66B | €783 | €665 | -€118 | -15.0% |
| Recurring financial charges | 65 | €783 | €665 | -€118 | -15.0% |
| Profit (loss) for the period before taxes | 9903 | €98,155 | €96,338 | -€1,818 | -1.9% |
| Income taxes | 67/77 | €20,437 | €20,736 | +€299 | +1.5% |
| Profit (loss) for the period | 9904 | €77,718 | €75,601 | -€2,117 | -2.7% |
| Profit (loss) for the period to be appropriated | 9905 | €77,718 | €75,601 | -€2,117 | -2.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.