JAVA CONSULTING: 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 CONSULTING
Largest movements
- Tangible fixed assets -€72,812
down €72,812 (-49.6%), from €146,946 to €74,134
of which Other tangible fixed assets: -€68,069
- Receivables within one year +€36,220
up €36,220 (+74.5%), from €48,650 to €84,870
of which Trade receivables: +€34,757
- Debts after one year -€18,494
down €18,494 (-74.8%), from €24,733 to €6,239
- Tax, wage and social debts -€10,283
down €10,283 (-52.3%), from €19,678 to €9,395
of which Remuneration and social security: -€5,416
- Other debts -€9,888
down €9,888 (-4.2%), from €233,735 to €223,847
- Gross operating margin +€75,227
up €75,227 (+46.2%), from €162,660 to €237,887
- Staff costs +€63,223
up €63,223 (+164.6%), from €38,399 to €101,622
- Depreciation +€9,079
up €9,079 (+13.6%), from €66,963 to €76,041
- Other operating charges +€7,110
up €7,110 (+308.0%), from €2,309 to €9,419
From the 2023 result to the 2024 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €351,961 | €315,713 | -€36,247 | -10.3% |
| Fixed assets | 21/28 | €146,946 | €74,134 | -€72,812 | -49.6% |
| Tangible fixed assets | 22/27 | €146,946 | €74,134 | -€72,812 | -49.6% |
| Plant, machinery and equipment | 23 | €1,961 | €488 | -€1,473 | -75.1% |
| Furniture and vehicles | 24 | €7,462 | €4,192 | -€3,270 | -43.8% |
| Other tangible fixed assets | 26 | €137,523 | €69,454 | -€68,069 | -49.5% |
| Current assets | 29/58 | €205,015 | €241,579 | +€36,565 | +17.8% |
| Amounts receivable after more than one year | 29 | €148,596 | €148,596 | = | 0.0% |
| Other amounts receivable | 291 | €148,596 | €148,596 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €48,650 | €84,870 | +€36,220 | +74.5% |
| Trade receivables | 40 | €43,116 | €77,872 | +€34,757 | +80.6% |
| Other amounts receivable | 41 | €5,534 | €6,998 | +€1,464 | +26.5% |
| Cash at bank and in hand | 54/58 | €2,736 | €4,664 | +€1,929 | +70.5% |
| Deferred charges and accrued income | 490/1 | €5,033 | €3,449 | -€1,584 | -31.5% |
| Total equity and liabilities | 10/49 | €351,961 | €315,713 | -€36,247 | -10.3% |
| Equity | 10/15 | €50,938 | €53,890 | +€2,951 | +5.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €30,728 | €33,679 | +€2,951 | +9.6% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €28,728 | €31,679 | +€2,951 | +10.3% |
| Profit (loss) carried forward | 14 | €211 | €211 | = | 0.0% |
| Amounts payable | 17/49 | €301,022 | €261,824 | -€39,199 | -13.0% |
| Amounts payable after more than one year | 17 | €24,733 | €6,239 | -€18,494 | -74.8% |
| Financial debts | 170/4 | €24,733 | €6,239 | -€18,494 | -74.8% |
| Amounts payable within one year | 42/48 | €276,289 | €255,585 | -€20,705 | -7.5% |
| Current portion of amounts payable after more than one year | 42 | €14,557 | €14,822 | +€265 | +1.8% |
| Trade debts | 44 | €8,319 | €7,520 | -€799 | -9.6% |
| Suppliers | 440/4 | €8,319 | €7,520 | -€799 | -9.6% |
| Taxes, remuneration and social security | 45 | €19,678 | €9,395 | -€10,283 | -52.3% |
| Taxes | 450/3 | €14,206 | €9,340 | -€4,867 | -34.3% |
| Remuneration and social security | 454/9 | €5,472 | €56 | -€5,416 | -99.0% |
| Other amounts payable | 47/48 | €233,735 | €223,847 | -€9,888 | -4.2% |
| Remuneration, social security and pensions | 62 | €38,399 | €101,622 | +€63,223 | +164.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €66,963 | €76,041 | +€9,079 | +13.6% |
| Other operating charges | 640/8 | €2,309 | €9,419 | +€7,110 | +308.0% |
| Gross operating margin | 9900 | €162,660 | €237,887 | +€75,227 | +46.2% |
| Operating profit (loss) | 9901 | €54,989 | €50,804 | -€4,185 | -7.6% |
| Financial income | 75/76B | €81 | €39 | -€43 | -52.7% |
| Recurring financial income | 75 | €81 | €39 | -€43 | -52.7% |
| Financial charges | 65/66B | €878 | €1,303 | +€425 | +48.3% |
| Recurring financial charges | 65 | €878 | €1,303 | +€425 | +48.3% |
| Profit (loss) for the period before taxes | 9903 | €54,192 | €49,540 | -€4,653 | -8.6% |
| Income taxes | 67/77 | €5,047 | €6,588 | +€1,541 | +30.5% |
| Profit (loss) for the period | 9904 | €49,145 | €42,951 | -€6,194 | -12.6% |
| Profit (loss) for the period to be appropriated | 9905 | €49,145 | €42,951 | -€6,194 | -12.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.