Jaspers Software: 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.
Jaspers Software
Largest movements
- Cash +€81,638
up €81,638 (+69.0%), from €118,259 to €199,897
mainly Net result for the year (+€70,444) and Tax, wage and social debts (+€19,377)
- Tangible fixed assets +€6,194
up €6,194 (+308.0%), from €2,011 to €8,205
of which Plant, machinery and equipment: +€6,733
- Receivables within one year +€2,675
up €2,675 (+23.8%), from €11,235 to €13,909
of which Trade receivables: +€2,700
- Reserves +€70,444
up €70,444 (+67.1%), from €105,046 to €175,491
- Tax, wage and social debts +€19,377
up €19,377 (+103.6%), from €18,703 to €38,080
- Gross operating margin +€4,152
up €4,152 (+4.9%), from €85,161 to €89,314
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 | €131,504 | €222,011 | +€90,507 | +68.8% |
| Fixed assets | 21/28 | €2,011 | €8,205 | +€6,194 | +308.0% |
| Tangible fixed assets | 22/27 | €2,011 | €8,205 | +€6,194 | +308.0% |
| Plant, machinery and equipment | 23 | €881 | €7,614 | +€6,733 | +764.1% |
| Furniture and vehicles | 24 | €1,130 | €591 | -€539 | -47.7% |
| Current assets | 29/58 | €129,493 | €213,807 | +€84,313 | +65.1% |
| Amounts receivable within one year | 40/41 | €11,235 | €13,909 | +€2,675 | +23.8% |
| Trade receivables | 40 | €10,876 | €13,576 | +€2,700 | +24.8% |
| Other amounts receivable | 41 | €358 | €333 | -€25 | -7.0% |
| Cash at bank and in hand | 54/58 | €118,259 | €199,897 | +€81,638 | +69.0% |
| Total equity and liabilities | 10/49 | €131,504 | €222,011 | +€90,507 | +68.8% |
| Equity | 10/15 | €107,546 | €177,991 | +€70,444 | +65.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €105,046 | €175,491 | +€70,444 | +67.1% |
| Distributable reserves | 133 | €105,046 | €175,491 | +€70,444 | +67.1% |
| Amounts payable | 17/49 | €23,958 | €44,020 | +€20,063 | +83.7% |
| Amounts payable within one year | 42/48 | €23,840 | €43,218 | +€19,377 | +81.3% |
| Taxes, remuneration and social security | 45 | €18,703 | €38,080 | +€19,377 | +103.6% |
| Taxes | 450/3 | €18,703 | €38,080 | +€19,377 | +103.6% |
| Other amounts payable | 47/48 | €5,138 | €5,138 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €118 | €803 | +€685 | +582.7% |
| Non-recurring operating income | 76A | - | €169 | +€169 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €853 | €1,065 | +€212 | +24.9% |
| Other operating charges | 640/8 | €106 | €410 | +€305 | +289.0% |
| Gross operating margin | 9900 | €85,161 | €89,314 | +€4,152 | +4.9% |
| Operating profit (loss) | 9901 | €84,203 | €87,838 | +€3,635 | +4.3% |
| Financial income | 75/76B | €0 | €347 | +€347 | +1733500.0% |
| Recurring financial income | 75 | €0 | €347 | +€347 | +1733500.0% |
| Financial charges | 65/66B | €39 | €40 | +€1 | +3.5% |
| Recurring financial charges | 65 | €39 | €40 | +€1 | +3.5% |
| Profit (loss) for the period before taxes | 9903 | €84,164 | €88,144 | +€3,981 | +4.7% |
| Income taxes | 67/77 | €16,824 | €17,700 | +€876 | +5.2% |
| Profit (loss) for the period | 9904 | €67,340 | €70,444 | +€3,105 | +4.6% |
| Profit (loss) for the period to be appropriated | 9905 | €67,340 | €70,444 | +€3,105 | +4.6% |
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 12 October 2026 via checked.be.