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 -€45,175
down €45,175 (-87.5%), from €51,611 to €6,437
mainly Investment in fixed assets (net) (-€45,256) and Contributions, distributions and other (-€23,400)
- Tangible fixed assets +€9,327
up €9,327 (+3.3%), from €282,676 to €292,003
of which Furniture and vehicles: +€37,119
- Reserves -€18,000
down €18,000 (-9.3%), from €193,755 to €175,755
- Debts after one year -€16,335
down €16,335 (-34.9%), from €46,813 to €30,477
- Other debts +€12,294
up €12,294 (+19.9%), from €61,931 to €74,226
- Current portion of long-term debt -€8,000
down €8,000 (-31.1%), from €25,697 to €17,697
- Tax, wage and social debts -€5,533
down €5,533 (-65.3%), from €8,476 to €2,943
- Financial income -€117,765
down €117,765 (-100.0%), from €117,765 to €0
of which Financial income: -€117,765
- Taxes -€5,061
down €5,061 (-68.3%), from €7,411 to €2,350
- Gross operating margin -€4,370
down €4,370 (-8.3%), from €52,751 to €48,381
- Depreciation +€2,854
up €2,854 (+8.6%), from €33,076 to €35,929
- Financial charges -€1,578
down €1,578 (-34.9%), from €4,515 to €2,937
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 | €345,493 | €309,019 | -€36,474 | -10.6% |
| Fixed assets | 21/28 | €282,676 | €292,003 | +€9,327 | +3.3% |
| Tangible fixed assets | 22/27 | €282,676 | €292,003 | +€9,327 | +3.3% |
| Land and buildings | 22 | €235,254 | €214,331 | -€20,923 | -8.9% |
| Plant, machinery and equipment | 23 | €45,294 | €38,425 | -€6,869 | -15.2% |
| Furniture and vehicles | 24 | €2,128 | €39,246 | +€37,119 | +1744.6% |
| Current assets | 29/58 | €62,817 | €17,016 | -€45,801 | -72.9% |
| Amounts receivable within one year | 40/41 | €10,063 | €8,674 | -€1,389 | -13.8% |
| Trade receivables | 40 | €10,063 | €8,121 | -€1,942 | -19.3% |
| Other amounts receivable | 41 | - | €553 | +€553 | |
| Cash at bank and in hand | 54/58 | €51,611 | €6,437 | -€45,175 | -87.5% |
| Deferred charges and accrued income | 490/1 | €1,143 | €1,906 | +€763 | +66.7% |
| Total equity and liabilities | 10/49 | €345,493 | €309,019 | -€36,474 | -10.6% |
| Equity | 10/15 | €200,023 | €182,069 | -€17,954 | -9.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €193,755 | €175,755 | -€18,000 | -9.3% |
| Distributable reserves | 133 | €193,755 | €175,755 | -€18,000 | -9.3% |
| Profit (loss) carried forward | 14 | €68 | €114 | +€46 | +68.1% |
| Amounts payable | 17/49 | €145,470 | €126,950 | -€18,521 | -12.7% |
| Amounts payable after more than one year | 17 | €46,813 | €30,477 | -€16,335 | -34.9% |
| Financial debts | 170/4 | €46,813 | €30,477 | -€16,335 | -34.9% |
| Amounts payable within one year | 42/48 | €98,005 | €95,118 | -€2,887 | -2.9% |
| Current portion of amounts payable after more than one year | 42 | €25,697 | €17,697 | -€8,000 | -31.1% |
| Trade debts | 44 | €1,901 | €253 | -€1,648 | -86.7% |
| Suppliers | 440/4 | €1,901 | €253 | -€1,648 | -86.7% |
| Taxes, remuneration and social security | 45 | €8,476 | €2,943 | -€5,533 | -65.3% |
| Taxes | 450/3 | €8,476 | €2,943 | -€5,533 | -65.3% |
| Other amounts payable | 47/48 | €61,931 | €74,226 | +€12,294 | +19.9% |
| Accrued charges and deferred income | 492/3 | €653 | €1,355 | +€702 | +107.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,076 | €35,929 | +€2,854 | +8.6% |
| Other operating charges | 640/8 | €1,348 | €1,718 | +€370 | +27.5% |
| Gross operating margin | 9900 | €52,751 | €48,381 | -€4,370 | -8.3% |
| Operating profit (loss) | 9901 | €18,327 | €10,734 | -€7,594 | -41.4% |
| Financial income | 75/76B | €117,765 | €0 | -€117,765 | -100.0% |
| Recurring financial income | 75 | €117,765 | €0 | -€117,765 | -100.0% |
| Non-recurring financial income | 76B | €117,765 | €0 | -€117,765 | -100.0% |
| Financial charges | 65/66B | €4,515 | €2,937 | -€1,578 | -34.9% |
| Recurring financial charges | 65 | €4,515 | €2,937 | -€1,578 | -34.9% |
| Profit (loss) for the period before taxes | 9903 | €131,577 | €7,796 | -€123,781 | -94.1% |
| Income taxes | 67/77 | €7,411 | €2,350 | -€5,061 | -68.3% |
| Profit (loss) for the period | 9904 | €124,167 | €5,446 | -€118,720 | -95.6% |
| Profit (loss) for the period to be appropriated | 9905 | €124,167 | €5,446 | -€118,720 | -95.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.