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
- Cash -€15,221
down €15,221 (-21.7%), from €70,134 to €54,913
mainly Contributions, distributions and other (-€24,400) and Trade debts (-€11,030)
- Tangible fixed assets -€4,982
down €4,982 (-21.4%), from €23,302 to €18,319
of which Plant, machinery and equipment: -€4,140
- Deferred charges and accrued income +€3,547
new in 2025: €3,547
- Receivables within one year -€1,105
down €1,105 (-88.1%), from €1,255 to €150
of which Other amounts receivable: -€1,255
- Trade debts -€11,030
down €11,030 (-99.7%), from €11,059 to €29
- Other debts -€3,054
down €3,054 (-61.0%), from €5,006 to €1,952
- Reserves -€2,314
down €2,314 (-3.7%), from €61,982 to €59,668
- Tax, wage and social debts -€1,362
down €1,362 (-7.2%), from €19,006 to €17,644
of which Remuneration and social security: -€2,157
- Staff costs -€14,306
down €14,306 (-18.2%), from €78,638 to €64,332
- Taxes +€5,706
up €5,706 (+91.4%), from €6,245 to €11,951
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 | €103,470 | €85,709 | -€17,761 | -17.2% |
| Fixed assets | 21/28 | €32,082 | €27,099 | -€4,982 | -15.5% |
| Tangible fixed assets | 22/27 | €23,302 | €18,319 | -€4,982 | -21.4% |
| Plant, machinery and equipment | 23 | €21,337 | €17,196 | -€4,140 | -19.4% |
| Furniture and vehicles | 24 | €1,965 | €1,123 | -€842 | -42.9% |
| Financial fixed assets | 28 | €8,780 | €8,780 | = | 0.0% |
| Current assets | 29/58 | €71,388 | €58,610 | -€12,779 | -17.9% |
| Amounts receivable within one year | 40/41 | €1,255 | €150 | -€1,105 | -88.1% |
| Trade receivables | 40 | - | €150 | +€150 | |
| Other amounts receivable | 41 | €1,255 | - | -€1,255 | |
| Cash at bank and in hand | 54/58 | €70,134 | €54,913 | -€15,221 | -21.7% |
| Deferred charges and accrued income | 490/1 | - | €3,547 | +€3,547 | |
| Total equity and liabilities | 10/49 | €103,470 | €85,709 | -€17,761 | -17.2% |
| Equity | 10/15 | €68,399 | €66,085 | -€2,314 | -3.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €61,982 | €59,668 | -€2,314 | -3.7% |
| Distributable reserves | 133 | €61,982 | €59,668 | -€2,314 | -3.7% |
| Profit (loss) carried forward | 14 | €217 | €217 | = | 0.0% |
| Amounts payable | 17/49 | €35,071 | €19,624 | -€15,447 | -44.0% |
| Amounts payable within one year | 42/48 | €35,071 | €19,624 | -€15,447 | -44.0% |
| Trade debts | 44 | €11,059 | €29 | -€11,030 | -99.7% |
| Suppliers | 440/4 | €11,059 | €29 | -€11,030 | -99.7% |
| Taxes, remuneration and social security | 45 | €19,006 | €17,644 | -€1,362 | -7.2% |
| Taxes | 450/3 | €8,433 | €9,228 | +€795 | +9.4% |
| Remuneration and social security | 454/9 | €10,573 | €8,416 | -€2,157 | -20.4% |
| Other amounts payable | 47/48 | €5,006 | €1,952 | -€3,054 | -61.0% |
| Remuneration, social security and pensions | 62 | €78,638 | €64,332 | -€14,306 | -18.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,679 | €4,982 | +€304 | +6.5% |
| Other operating charges | 640/8 | €3,005 | €2,431 | -€574 | -19.1% |
| Gross operating margin | 9900 | €106,515 | €105,769 | -€746 | -0.7% |
| Operating profit (loss) | 9901 | €20,194 | €34,024 | +€13,830 | +68.5% |
| Financial income | 75/76B | €73 | €137 | +€64 | +87.2% |
| Recurring financial income | 75 | €73 | €137 | +€64 | +87.2% |
| Financial charges | 65/66B | €119 | €124 | +€5 | +4.1% |
| Recurring financial charges | 65 | €119 | €124 | +€5 | +4.1% |
| Profit (loss) for the period before taxes | 9903 | €20,148 | €34,037 | +€13,889 | +68.9% |
| Income taxes | 67/77 | €6,245 | €11,951 | +€5,706 | +91.4% |
| Profit (loss) for the period | 9904 | €13,903 | €22,086 | +€8,183 | +58.9% |
| Profit (loss) for the period to be appropriated | 9905 | €13,903 | €22,086 | +€8,183 | +58.9% |
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.