JAVA & CO: 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.
JAVA & CO
Largest movements
- Tangible fixed assets -€142,141
down €142,141 (-8.5%), from €1.7m to €1.5m
of which Other tangible fixed assets: -€136,185
- Cash -€75,026
down €75,026 (-52.2%), from €143,720 to €68,693
mainly Debts after one year (-€144,510) and Investment in fixed assets (net) (-€58,296)
- Debts after one year -€144,510
down €144,510 (-12.8%), from €1.1m to €986,600
- Other debts -€50,000
down €50,000 (-40.2%), from €124,402 to €74,402
- Current portion of long-term debt -€29,310
down €29,310 (-14.0%), from €208,931 to €179,621
- Profit (loss) carried forward +€19,949
up €19,949 (+38.4%), from €51,940 to €71,889
- Gross operating margin -€124,203
down €124,203 (-26.4%), from €470,849 to €346,646
- Depreciation -€27,386
down €27,386 (-12.0%), from €227,823 to €200,437
- Staff costs +€10,229
up €10,229 (+19.6%), from €52,230 to €62,460
- Taxes -€10,009
down €10,009 (-57.8%), from €17,326 to €7,317
- Other operating charges -€5,841
down €5,841 (-26.9%), from €21,699 to €15,859
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 | €1,909,078 | €1,700,043 | -€209,035 | -10.9% |
| Fixed assets | 21/28 | €1,662,833 | €1,520,691 | -€142,141 | -8.5% |
| Tangible fixed assets | 22/27 | €1,662,833 | €1,520,691 | -€142,141 | -8.5% |
| Land and buildings | 22 | €837,093 | €814,083 | -€23,010 | -2.7% |
| Plant, machinery and equipment | 23 | €56,399 | €45,717 | -€10,681 | -18.9% |
| Furniture and vehicles | 24 | €53,411 | €81,146 | +€27,735 | +51.9% |
| Other tangible fixed assets | 26 | €715,930 | €579,745 | -€136,185 | -19.0% |
| Current assets | 29/58 | €246,245 | €179,352 | -€66,894 | -27.2% |
| Amounts receivable within one year | 40/41 | €67,759 | €75,527 | +€7,768 | +11.5% |
| Trade receivables | 40 | €67,759 | €75,527 | +€7,768 | +11.5% |
| Cash at bank and in hand | 54/58 | €143,720 | €68,693 | -€75,026 | -52.2% |
| Deferred charges and accrued income | 490/1 | €34,766 | €35,131 | +€364 | +1.0% |
| Total equity and liabilities | 10/49 | €1,909,078 | €1,700,043 | -€209,035 | -10.9% |
| Equity | 10/15 | €370,634 | €380,798 | +€10,164 | +2.7% |
| Contributions | 10/11 | €162,100 | €162,100 | = | 0.0% |
| Reserves | 13 | €156,594 | €146,809 | -€9,785 | -6.2% |
| Non-distributable reserves | 130/1 | €6,210 | €6,210 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,210 | €6,210 | = | 0.0% |
| Tax-exempt reserves | 132 | €39,139 | €29,354 | -€9,785 | -25.0% |
| Distributable reserves | 133 | €111,245 | €111,245 | = | 0.0% |
| Profit (loss) carried forward | 14 | €51,940 | €71,889 | +€19,949 | +38.4% |
| Amounts payable | 17/49 | €1,538,444 | €1,319,245 | -€219,199 | -14.2% |
| Amounts payable after more than one year | 17 | €1,131,110 | €986,600 | -€144,510 | -12.8% |
| Financial debts | 170/4 | €1,131,110 | €986,600 | -€144,510 | -12.8% |
| Amounts payable within one year | 42/48 | €407,334 | €332,644 | -€74,689 | -18.3% |
| Current portion of amounts payable after more than one year | 42 | €208,931 | €179,621 | -€29,310 | -14.0% |
| Trade debts | 44 | €38,580 | €57,633 | +€19,053 | +49.4% |
| Suppliers | 440/4 | €38,580 | €57,633 | +€19,053 | +49.4% |
| Taxes, remuneration and social security | 45 | €35,421 | €20,989 | -€14,432 | -40.7% |
| Taxes | 450/3 | €26,865 | €12,545 | -€14,320 | -53.3% |
| Remuneration and social security | 454/9 | €8,556 | €8,444 | -€112 | -1.3% |
| Other amounts payable | 47/48 | €124,402 | €74,402 | -€50,000 | -40.2% |
| Remuneration, social security and pensions | 62 | €52,230 | €62,460 | +€10,229 | +19.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €227,823 | €200,437 | -€27,386 | -12.0% |
| Other operating charges | 640/8 | €21,699 | €15,859 | -€5,841 | -26.9% |
| Gross operating margin | 9900 | €470,849 | €346,646 | -€124,203 | -26.4% |
| Operating profit (loss) | 9901 | €169,096 | €67,890 | -€101,206 | -59.9% |
| Financial income | 75/76B | €574 | €1,086 | +€512 | +89.1% |
| Recurring financial income | 75 | €574 | €1,086 | +€512 | +89.1% |
| Financial charges | 65/66B | €50,884 | €51,495 | +€611 | +1.2% |
| Recurring financial charges | 65 | €50,884 | €51,495 | +€611 | +1.2% |
| Profit (loss) for the period before taxes | 9903 | €118,786 | €17,481 | -€101,305 | -85.3% |
| Income taxes | 67/77 | €17,326 | €7,317 | -€10,009 | -57.8% |
| Profit (loss) for the period | 9904 | €101,460 | €10,164 | -€91,296 | -90.0% |
| Transfer from tax-exempt reserves | 789 | €9,785 | €9,785 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €111,245 | €19,949 | -€91,296 | -82.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 August 2024 and 31 August 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.