DE JAVI: 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.
DE JAVI
Largest movements
- Cash +€16,228
up €16,228 (+32.6%), from €49,804 to €66,031
mainly Net result for the year (+€62,086) and Depreciation (+€6,346)
- Tangible fixed assets +€6,942
up €6,942 (+128.1%), from €5,419 to €12,361
of which Furniture and vehicles: +€7,740
- Deferred charges and accrued income +€1,686
up €1,686 (+109.4%), from €1,541 to €3,227
- Reserves +€28,601
up €28,601 (+35.8%), from €79,921 to €108,522
- Contributions -€5,662
down €5,662 (-46.1%), from €12,274 to €6,611
- Tax, wage and social debts +€3,868
up €3,868 (+79.6%), from €4,857 to €8,725
- Gross operating margin +€28,057
up €28,057 (+49.2%), from €56,984 to €85,041
- Taxes +€5,264
up €5,264 (+46.4%), from €11,334 to €16,598
- Depreciation +€4,041
up €4,041 (+175.4%), from €2,305 to €6,346
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 | €122,562 | €147,571 | +€25,008 | +20.4% |
| Fixed assets | 21/28 | €25,549 | €32,491 | +€6,942 | +27.2% |
| Tangible fixed assets | 22/27 | €5,419 | €12,361 | +€6,942 | +128.1% |
| Furniture and vehicles | 24 | €2,619 | €10,359 | +€7,740 | +295.6% |
| Other tangible fixed assets | 26 | €2,800 | €2,002 | -€798 | -28.5% |
| Financial fixed assets | 28 | €20,130 | €20,130 | = | 0.0% |
| Current assets | 29/58 | €97,013 | €115,079 | +€18,066 | +18.6% |
| Amounts receivable within one year | 40/41 | €45,668 | €45,821 | +€152 | +0.3% |
| Trade receivables | 40 | €26,449 | €26,753 | +€304 | +1.1% |
| Other amounts receivable | 41 | €19,219 | €19,068 | -€151 | -0.8% |
| Cash at bank and in hand | 54/58 | €49,804 | €66,031 | +€16,228 | +32.6% |
| Deferred charges and accrued income | 490/1 | €1,541 | €3,227 | +€1,686 | +109.4% |
| Total equity and liabilities | 10/49 | €122,562 | €147,571 | +€25,008 | +20.4% |
| Equity | 10/15 | €92,195 | €115,133 | +€22,938 | +24.9% |
| Contributions | 10/11 | €12,274 | €6,611 | -€5,662 | -46.1% |
| Reserves | 13 | €79,921 | €108,522 | +€28,601 | +35.8% |
| Distributable reserves | 133 | €79,921 | €108,522 | +€28,601 | +35.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €30,368 | €32,438 | +€2,070 | +6.8% |
| Amounts payable within one year | 42/48 | €30,368 | €32,438 | +€2,070 | +6.8% |
| Trade debts | 44 | €1,961 | €1,212 | -€748 | -38.2% |
| Suppliers | 440/4 | €1,961 | €1,212 | -€748 | -38.2% |
| Taxes, remuneration and social security | 45 | €4,857 | €8,725 | +€3,868 | +79.6% |
| Taxes | 450/3 | €4,857 | €8,725 | +€3,868 | +79.6% |
| Other amounts payable | 47/48 | €23,550 | €22,500 | -€1,050 | -4.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,305 | €6,346 | +€4,041 | +175.4% |
| Other operating charges | 640/8 | €811 | €835 | +€25 | +3.0% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €56,984 | €85,041 | +€28,057 | +49.2% |
| Operating profit (loss) | 9901 | €53,869 | €77,861 | +€23,992 | +44.5% |
| Financial income | 75/76B | €1,372 | €1,048 | -€324 | -23.6% |
| Recurring financial income | 75 | €1,372 | €1,048 | -€324 | -23.6% |
| Financial charges | 65/66B | €751 | €224 | -€527 | -70.2% |
| Recurring financial charges | 65 | €751 | €224 | -€527 | -70.2% |
| Profit (loss) for the period before taxes | 9903 | €54,489 | €78,684 | +€24,195 | +44.4% |
| Income taxes | 67/77 | €11,334 | €16,598 | +€5,264 | +46.4% |
| Profit (loss) for the period | 9904 | €43,155 | €62,086 | +€18,931 | +43.9% |
| Profit (loss) for the period to be appropriated | 9905 | €43,155 | €62,086 | +€18,931 | +43.9% |
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 10 October 2026 via checked.be.