JAVA: 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.
What changed
JAVA
NACE 70.200, Business and other management consultancy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€54,929
2024 · €59,669-€4,740
Equity
€199,597
2024 · €194,668+€4,929
Cash
€2,372
2024 · €181+€2,192
Balance sheet total
€660,648
2024 · €279,037+€381,610
Largest movements
Assets
- Financial fixed assets +€392,000
up €392,000 (+169.8%), from €230,884 to €622,884
- Receivables within one year -€10,805
down €10,805 (-28.0%), from €38,607 to €27,801
of which Trade receivables: -€14,472
Equity and liabilities
- Debts after one year +€392,193
new in 2025: €392,193
- Other debts -€13,000
down €13,000 (-26.0%), from €50,000 to €37,000
Income statement
- Gross operating margin -€6,238
down €6,238 (-8.6%), from €72,236 to €65,998
- Taxes -€1,675
down €1,675 (-18.2%), from €9,193 to €7,518
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.
Result 2024
€59,669
Gross operating margin
-€6,238
Depreciation
+€474
Other operating charges
-€674
Financial income
-€177
Financial charges
+€200
Taxes
+€1,675
Result 2025
€54,929
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.
From operations
+€51,799
Investment
-€392,000
Financing
+€342,393
Cash 2024
€181
From operations (derived)
+€51,799
Net result for the year
+€54,929
Depreciation
+€1,442
Receivables within one year
+€10,805
Smaller working-capital items
-€225
Trade debts
-€2,152
Other debts
-€13,000
Investment (derived)
-€392,000
Investment in fixed assets (net)
-€392,000
Financing
+€342,393
Debts after one year
+€392,193
Short-term financial debts
+€200
Contributions, distributions and other
-€50,000
Cash 2025
€2,372
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €279,037 | €660,648 | +€381,610 | +136.8% |
| Fixed assets | 21/28 | €237,364 | €627,922 | +€390,558 | +164.5% |
| Tangible fixed assets | 22/27 | €6,480 | €5,038 | -€1,442 | -22.3% |
| Plant, machinery and equipment | 23 | €3,716 | €3,259 | -€457 | -12.3% |
| Furniture and vehicles | 24 | €2,765 | €1,779 | -€985 | -35.6% |
| Financial fixed assets | 28 | €230,884 | €622,884 | +€392,000 | +169.8% |
| Current assets | 29/58 | €41,673 | €32,726 | -€8,948 | -21.5% |
| Amounts receivable within one year | 40/41 | €38,607 | €27,801 | -€10,805 | -28.0% |
| Trade receivables | 40 | €14,472 | - | -€14,472 | |
| Other amounts receivable | 41 | €24,135 | €27,801 | +€3,666 | +15.2% |
| Cash at bank and in hand | 54/58 | €181 | €2,372 | +€2,192 | +1213.9% |
| Deferred charges and accrued income | 490/1 | €2,886 | €2,552 | -€334 | -11.6% |
| Total equity and liabilities | 10/49 | €279,037 | €660,648 | +€381,610 | +136.8% |
| Equity | 10/15 | €194,668 | €199,597 | +€4,929 | +2.5% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €118,950 | €123,850 | +€4,900 | +4.1% |
| Tax-exempt reserves | 132 | €39,750 | €39,750 | = | 0.0% |
| Distributable reserves | 133 | €79,200 | €84,100 | +€4,900 | +6.2% |
| Profit (loss) carried forward | 14 | €56,718 | €56,747 | +€29 | +0.1% |
| Amounts payable | 17/49 | €84,369 | €461,051 | +€376,682 | +446.5% |
| Amounts payable after more than one year | 17 | - | €392,193 | +€392,193 | |
| Financial debts | 170/4 | - | €392,193 | +€392,193 | |
| Amounts payable within one year | 42/48 | €84,369 | €68,858 | -€15,511 | -18.4% |
| Financial debts | 43 | €129 | €329 | +€200 | +155.4% |
| Credit institutions | 430/8 | €129 | €329 | +€200 | +155.4% |
| Trade debts | 44 | €4,868 | €2,716 | -€2,152 | -44.2% |
| Suppliers | 440/4 | €4,868 | €2,716 | -€2,152 | -44.2% |
| Taxes, remuneration and social security | 45 | €29,372 | €28,813 | -€559 | -1.9% |
| Taxes | 450/3 | €29,372 | €28,813 | -€559 | -1.9% |
| Other amounts payable | 47/48 | €50,000 | €37,000 | -€13,000 | -26.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,916 | €1,442 | -€474 | -24.7% |
| Other operating charges | 640/8 | €972 | €1,646 | +€674 | +69.4% |
| Gross operating margin | 9900 | €72,236 | €65,998 | -€6,238 | -8.6% |
| Operating profit (loss) | 9901 | €69,348 | €62,910 | -€6,438 | -9.3% |
| Financial income | 75/76B | €279 | €102 | -€177 | -63.4% |
| Recurring financial income | 75 | €279 | €102 | -€177 | -63.4% |
| Financial charges | 65/66B | €765 | €565 | -€200 | -26.1% |
| Recurring financial charges | 65 | €765 | €565 | -€200 | -26.1% |
| Profit (loss) for the period before taxes | 9903 | €68,862 | €62,447 | -€6,415 | -9.3% |
| Income taxes | 67/77 | €9,193 | €7,518 | -€1,675 | -18.2% |
| Profit (loss) for the period | 9904 | €59,669 | €54,929 | -€4,740 | -7.9% |
| Profit (loss) for the period to be appropriated | 9905 | €59,669 | €54,929 | -€4,740 | -7.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.