DATABASE JAVA OBJECT - ORIENTED TECHNOLOGIES AND ENGINEERS COMPANY: 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.
DATABASE JAVA OBJECT - ORIENTED TECHNOLOGIES AND ENGINEERS COMPANY
Largest movements
- Cash +€1,826
up €1,826 (+4.7%), from €38,512 to €40,338
mainly Net result for the year (+€6,150) and Other debts (+€2,619)
- Reserves +€6,151
up €6,151 (+10.4%), from €59,118 to €65,269
of which Distributable reserves: +€6,151
- Trade debts -€3,270
down €3,270 (-59.0%), from €5,544 to €2,274
of which Suppliers: -€2,569
- Tax, wage and social debts -€3,000
down €3,000 (-28.6%), from €10,500 to €7,500
of which Taxes: -€3,000
- Other debts +€2,619
up €2,619 (+21.1%), from €12,387 to €15,006
- Financial income -€3,908
no longer reported in 2025 (was €3,908)
of which Financial income: -€3,908
- Taxes -€2,252
down €2,252 (-71.0%), from €3,170 to €918
- Gross operating margin -€408
down €408 (-4.2%), from €9,790 to €9,382
- Depreciation +€378
up €378 (+42.0%), from €899 to €1,277
- Other operating charges -€147
down €147 (-20.3%), from €725 to €578
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 | €93,754 | €96,254 | +€2,500 | +2.7% |
| Fixed assets | 21/28 | €12,257 | €12,880 | +€623 | +5.1% |
| Tangible fixed assets | 22/27 | €1,517 | €2,140 | +€623 | +41.1% |
| Furniture and vehicles | 24 | €1,517 | €2,140 | +€623 | +41.1% |
| Financial fixed assets | 28 | €10,740 | €10,740 | = | 0.0% |
| Current assets | 29/58 | €81,497 | €83,374 | +€1,877 | +2.3% |
| Amounts receivable within one year | 40/41 | €42,175 | €42,310 | +€135 | +0.3% |
| Trade receivables | 40 | €41,666 | €41,666 | = | 0.0% |
| Other amounts receivable | 41 | €509 | €644 | +€135 | +26.5% |
| Cash at bank and in hand | 54/58 | €38,512 | €40,338 | +€1,826 | +4.7% |
| Deferred charges and accrued income | 490/1 | €810 | €726 | -€84 | -10.4% |
| Total equity and liabilities | 10/49 | €93,754 | €96,254 | +€2,500 | +2.7% |
| Equity | 10/15 | €65,323 | €71,474 | +€6,151 | +9.4% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Reserves | 13 | €59,118 | €65,269 | +€6,151 | +10.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €57,258 | €63,409 | +€6,151 | +10.7% |
| Amounts payable | 17/49 | €28,431 | €24,780 | -€3,651 | -12.8% |
| Amounts payable within one year | 42/48 | €28,431 | €24,780 | -€3,651 | -12.8% |
| Trade debts | 44 | €5,544 | €2,274 | -€3,270 | -59.0% |
| Suppliers | 440/4 | €4,843 | €2,274 | -€2,569 | -53.0% |
| Bills of exchange payable | 441 | €701 | - | -€701 | |
| Taxes, remuneration and social security | 45 | €10,500 | €7,500 | -€3,000 | -28.6% |
| Taxes | 450/3 | €7,500 | €4,500 | -€3,000 | -40.0% |
| Remuneration and social security | 454/9 | €3,000 | €3,000 | = | 0.0% |
| Other amounts payable | 47/48 | €12,387 | €15,006 | +€2,619 | +21.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €899 | €1,277 | +€378 | +42.0% |
| Other operating charges | 640/8 | €725 | €578 | -€147 | -20.3% |
| Gross operating margin | 9900 | €9,790 | €9,382 | -€408 | -4.2% |
| Operating profit (loss) | 9901 | €8,166 | €7,527 | -€639 | -7.8% |
| Financial income | 75/76B | €3,908 | - | -€3,908 | |
| Recurring financial income | 75 | €3,908 | - | -€3,908 | |
| Non-recurring financial income | 76B | €3,908 | - | -€3,908 | |
| Financial charges | 65/66B | €492 | €459 | -€33 | -6.7% |
| Recurring financial charges | 65 | €492 | €459 | -€33 | -6.7% |
| Profit (loss) for the period before taxes | 9903 | €11,582 | €7,068 | -€4,514 | -39.0% |
| Income taxes | 67/77 | €3,170 | €918 | -€2,252 | -71.0% |
| Profit (loss) for the period | 9904 | €8,412 | €6,150 | -€2,262 | -26.9% |
| Profit (loss) for the period to be appropriated | 9905 | €8,412 | €6,150 | -€2,262 | -26.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.