JAVA ARCHITECTEN/S: 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 ARCHITECTEN/S
Largest movements
- Receivables within one year -€109,134
down €109,134 (-78.2%), from €139,596 to €30,462
of which Trade receivables: -€110,300
- Cash +€67,770
up €67,770 (+17.7%), from €382,252 to €450,023
mainly Other debts (+€117,774) and Receivables within one year (+€109,134)
- Other debts +€117,774
up €117,774 (+103%), from €113,852 to €231,626
- Reserves -€97,656
down €97,656 (-32.3%), from €301,987 to €204,331
- Trade debts -€67,806
down €67,806 (-72.1%), from €94,018 to €26,212
- Gross operating margin +€86,659
up €86,659 (+127%), from €68,135 to €154,794
- Taxes +€27,422
up €27,422 (+147%), from €18,671 to €46,093
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €539,956 | €495,883 | -€44,073 | -8.2% |
| Fixed assets | 21/28 | €15,878 | €12,339 | -€3,539 | -22.3% |
| Tangible fixed assets | 22/27 | €2,878 | €1,849 | -€1,029 | -35.7% |
| Furniture and vehicles | 24 | €2,878 | €1,849 | -€1,029 | -35.7% |
| Financial fixed assets | 28 | €13,000 | €10,490 | -€2,510 | -19.3% |
| Current assets | 29/58 | €524,077 | €483,544 | -€40,534 | -7.7% |
| Amounts receivable within one year | 40/41 | €139,596 | €30,462 | -€109,134 | -78.2% |
| Trade receivables | 40 | €129,379 | €19,079 | -€110,300 | -85.3% |
| Other amounts receivable | 41 | €10,217 | €11,383 | +€1,166 | +11.4% |
| Cash at bank and in hand | 54/58 | €382,252 | €450,023 | +€67,770 | +17.7% |
| Deferred charges and accrued income | 490/1 | €2,229 | €3,059 | +€830 | +37.2% |
| Total equity and liabilities | 10/49 | €539,956 | €495,883 | -€44,073 | -8.2% |
| Equity | 10/15 | €303,987 | €206,331 | -€97,656 | -32.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €301,987 | €204,331 | -€97,656 | -32.3% |
| Distributable reserves | 133 | €301,987 | €204,331 | -€97,656 | -32.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €235,968 | €289,552 | +€53,584 | +22.7% |
| Amounts payable within one year | 42/48 | €235,870 | €289,380 | +€53,511 | +22.7% |
| Financial debts | 43 | €290 | €449 | +€159 | +54.7% |
| Credit institutions | 430/8 | €290 | €449 | +€159 | +54.7% |
| Trade debts | 44 | €94,018 | €26,212 | -€67,806 | -72.1% |
| Suppliers | 440/4 | €94,018 | €26,212 | -€67,806 | -72.1% |
| Taxes, remuneration and social security | 45 | €27,710 | €31,093 | +€3,384 | +12.2% |
| Taxes | 450/3 | €24,356 | €31,093 | +€6,737 | +27.7% |
| Remuneration and social security | 454/9 | €3,353 | €0 | -€3,353 | -100% |
| Other amounts payable | 47/48 | €113,852 | €231,626 | +€117,774 | +103% |
| Accrued charges and deferred income | 492/3 | €99 | €172 | +€73 | +74.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €829 | €1,029 | +€200 | +24.2% |
| Other operating charges | 640/8 | €794 | €403 | -€391 | -49.3% |
| Gross operating margin | 9900 | €68,135 | €154,794 | +€86,659 | +127% |
| Operating profit (loss) | 9901 | €66,513 | €153,363 | +€86,850 | +131% |
| Financial income | 75/76B | €632 | €149 | -€483 | -76.4% |
| Recurring financial income | 75 | €632 | €149 | -€483 | -76.4% |
| Financial charges | 65/66B | €322 | €814 | +€492 | +153% |
| Recurring financial charges | 65 | €322 | €814 | +€492 | +153% |
| Profit (loss) for the period before taxes | 9903 | €66,822 | €152,697 | +€85,875 | +129% |
| Income taxes | 67/77 | €18,671 | €46,093 | +€27,422 | +147% |
| Profit (loss) for the period | 9904 | €48,152 | €106,604 | +€58,452 | +121% |
| Profit (loss) for the period to be appropriated | 9905 | €48,152 | €106,604 | +€58,452 | +121% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.