JAVA CONCEPT: 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 CONCEPT
Largest movements
- Cash -€15,125
down €15,125 (-68.5%), from €22,076 to €6,952
mainly Investment in fixed assets (net) (-€52,728) and Net result for the year (-€28,612)
- Receivables within one year -€4,977
down €4,977 (-59.3%), from €8,398 to €3,421
- Intangible fixed assets +€2,723
up €2,723 (+111.7%), from €2,438 to €5,161
- Profit (loss) carried forward -€28,612
down €28,612 (-4239.1%), from -€675 to -€29,287
- Other debts +€22,404
up €22,404 (+22.7%), from €98,903 to €121,307
- Debts after one year -€7,382
down €7,382 (-31.7%), from €23,276 to €15,893
- Trade debts -€2,441
down €2,441 (-48.9%), from €4,995 to €2,554
- Gross operating margin -€31,986
down €31,986 (-57.4%), from €55,694 to €23,708
- Other operating charges -€4,731
down €4,731 (-71.4%), from €6,627 to €1,896
- Depreciation +€1,107
up €1,107 (+2.3%), from €47,604 to €48,711
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 | €145,526 | €130,102 | -€15,424 | -10.6% |
| Fixed assets | 21/28 | €112,484 | €116,502 | +€4,017 | +3.6% |
| Intangible fixed assets | 21 | €2,438 | €5,161 | +€2,723 | +111.7% |
| Tangible fixed assets | 22/27 | €110,047 | €111,341 | +€1,294 | +1.2% |
| Plant, machinery and equipment | 23 | €15,471 | €9,737 | -€5,734 | -37.1% |
| Furniture and vehicles | 24 | €94,575 | €101,604 | +€7,028 | +7.4% |
| Current assets | 29/58 | €33,042 | €13,600 | -€19,442 | -58.8% |
| Amounts receivable within one year | 40/41 | €8,398 | €3,421 | -€4,977 | -59.3% |
| Trade receivables | 40 | €8,398 | €3,421 | -€4,977 | -59.3% |
| Cash at bank and in hand | 54/58 | €22,076 | €6,952 | -€15,125 | -68.5% |
| Deferred charges and accrued income | 490/1 | €2,567 | €3,228 | +€660 | +25.7% |
| Total equity and liabilities | 10/49 | €145,526 | €130,102 | -€15,424 | -10.6% |
| Equity | 10/15 | €4,325 | -€24,287 | -€28,612 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€675 | -€29,287 | -€28,612 | -4239.1% |
| Amounts payable | 17/49 | €141,201 | €154,389 | +€13,188 | +9.3% |
| Amounts payable after more than one year | 17 | €23,276 | €15,893 | -€7,382 | -31.7% |
| Financial debts | 170/4 | €23,276 | €15,893 | -€7,382 | -31.7% |
| Amounts payable within one year | 42/48 | €116,241 | €137,426 | +€21,185 | +18.2% |
| Current portion of amounts payable after more than one year | 42 | €7,030 | €7,382 | +€352 | +5.0% |
| Financial debts | 43 | €152 | - | -€152 | |
| Credit institutions | 430/8 | €152 | - | -€152 | |
| Trade debts | 44 | €4,995 | €2,554 | -€2,441 | -48.9% |
| Suppliers | 440/4 | €4,995 | €2,554 | -€2,441 | -48.9% |
| Taxes, remuneration and social security | 45 | €5,161 | €6,182 | +€1,021 | +19.8% |
| Taxes | 450/3 | €5,161 | €4,932 | -€229 | -4.4% |
| Remuneration and social security | 454/9 | - | €1,250 | +€1,250 | |
| Other amounts payable | 47/48 | €98,903 | €121,307 | +€22,404 | +22.7% |
| Accrued charges and deferred income | 492/3 | €1,684 | €1,070 | -€614 | -36.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,604 | €48,711 | +€1,107 | +2.3% |
| Other operating charges | 640/8 | €6,627 | €1,896 | -€4,731 | -71.4% |
| Gross operating margin | 9900 | €55,694 | €23,708 | -€31,986 | -57.4% |
| Operating profit (loss) | 9901 | €1,464 | -€26,898 | -€28,362 | |
| Financial income | 75/76B | €26 | €0 | -€26 | -99.6% |
| Recurring financial income | 75 | €26 | €0 | -€26 | -99.6% |
| Financial charges | 65/66B | €1,702 | €1,452 | -€250 | -14.7% |
| Recurring financial charges | 65 | €1,702 | €1,452 | -€250 | -14.7% |
| Profit (loss) for the period before taxes | 9903 | -€212 | -€28,350 | -€28,138 | -13284.0% |
| Income taxes | 67/77 | €463 | €262 | -€201 | -43.3% |
| Profit (loss) for the period | 9904 | -€675 | -€28,612 | -€27,937 | -4139.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€675 | -€28,612 | -€27,937 | -4139.1% |
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.