JAVA: 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.
JAVA
Largest movements
- Receivables within one year +€9,261
up €9,261 (+138%), from €6,713 to €15,974
of which Trade receivables: +€10,381
- Tangible fixed assets -€4,321
down €4,321 (-19.9%), from €21,731 to €17,410
of which Other tangible fixed assets: -€3,829
- Other debts +€7,104
up €7,104 (+12.4%), from €57,402 to €64,506
- Profit (loss) carried forward -€1,685
down €1,685 (-2.4%), from -€70,405 to -€72,090
- Gross operating margin +€9,600
up €9,600, from -€6,612 to €2,988
- Financial charges -€5,489
down €5,489 (-96.5%), from €5,690 to €201
- Depreciation +€1,178
up €1,178 (+37.5%), from €3,142 to €4,320
- Other operating charges -€386
down €386 (-70.3%), from €549 to €163
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.
Derived cash bridge
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 | €28,891 | €34,122 | +€5,231 | +18.1% |
| Fixed assets | 21/28 | €21,731 | €17,410 | -€4,321 | -19.9% |
| Tangible fixed assets | 22/27 | €21,731 | €17,410 | -€4,321 | -19.9% |
| Land and buildings | 22 | €2,323 | €2,082 | -€241 | -10.4% |
| Furniture and vehicles | 24 | €1,137 | €885 | -€252 | -22.1% |
| Other tangible fixed assets | 26 | €18,272 | €14,443 | -€3,829 | -21.0% |
| Current assets | 29/58 | €7,160 | €16,712 | +€9,552 | +133% |
| Amounts receivable within one year | 40/41 | €6,713 | €15,974 | +€9,261 | +138% |
| Trade receivables | 40 | €5,413 | €15,794 | +€10,381 | +192% |
| Other amounts receivable | 41 | €1,300 | €180 | -€1,120 | -86.2% |
| Cash at bank and in hand | 54/58 | €152 | €370 | +€218 | +143% |
| Deferred charges and accrued income | 490/1 | €295 | €368 | +€73 | +24.9% |
| Total equity and liabilities | 10/49 | €28,891 | €34,122 | +€5,231 | +18.1% |
| Equity | 10/15 | -€50,790 | -€52,475 | -€1,685 | -3.3% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,065 | €1,065 | -€0 | 0.0% |
| Distributable reserves | 133 | €1,065 | €1,065 | -€0 | 0.0% |
| Profit (loss) carried forward | 14 | -€70,405 | -€72,090 | -€1,685 | -2.4% |
| Amounts payable | 17/49 | €79,681 | €86,597 | +€6,916 | +8.7% |
| Amounts payable within one year | 42/48 | €79,681 | €86,597 | +€6,916 | +8.7% |
| Financial debts | 43 | €157 | - | -€157 | |
| Credit institutions | 430/8 | €157 | - | -€157 | |
| Trade debts | 44 | €22,122 | €22,091 | -€31 | -0.1% |
| Suppliers | 440/4 | €22,122 | €21,246 | -€876 | -4.0% |
| Bills of exchange payable | 441 | - | €845 | +€845 | |
| Other amounts payable | 47/48 | €57,402 | €64,506 | +€7,104 | +12.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,142 | €4,320 | +€1,178 | +37.5% |
| Other operating charges | 640/8 | €549 | €163 | -€386 | -70.3% |
| Gross operating margin | 9900 | -€6,612 | €2,988 | +€9,600 | |
| Operating profit (loss) | 9901 | -€10,303 | -€1,495 | +€8,808 | +85.5% |
| Financial income | 75/76B | €0 | €11 | +€11 | +54,900% |
| Recurring financial income | 75 | €0 | €11 | +€11 | +54,900% |
| Financial charges | 65/66B | €5,690 | €201 | -€5,489 | -96.5% |
| Recurring financial charges | 65 | €5,690 | €201 | -€5,489 | -96.5% |
| Profit (loss) for the period before taxes | 9903 | -€15,993 | -€1,685 | +€14,308 | +89.5% |
| Profit (loss) for the period | 9904 | -€15,993 | -€1,685 | +€14,308 | +89.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,993 | -€1,685 | +€14,308 | +89.5% |
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 13 October 2026 via checked.be.