JAVA DEVELOPER: what changed
JAVA DEVELOPER
Largest movements
- Receivables within one year +€17,023
up €17,023 (+139%), from €12,289 to €29,313
of which Trade receivables: +€12,284
- Tangible fixed assets -€5,300
down €5,300 (-13.8%), from €38,313 to €33,014
of which Plant, machinery and equipment: -€2,763
- Cash -€3,845
down €3,845 (-9.7%), from €39,834 to €35,988
mainly Receivables within one year (-€17,023) and Investment in fixed assets (net) (-€2,045)
- Tax, wage and social debts +€3,096
up €3,096 (+62.4%), from €4,960 to €8,056
- Other debts +€2,534
up €2,534 (+109%), from €2,322 to €4,856
- Trade debts +€1,164
up €1,164 (+10.8%), from €10,755 to €11,919
- Reserves +€1,085
up €1,085 (+1.6%), from €66,200 to €67,284
- Gross operating margin -€17,291
down €17,291 (-61.6%), from €28,083 to €10,792
- Taxes -€3,407
down €3,407 (-92.3%), from €3,689 to €282
- Other operating charges +€1,258
up €1,258 (+998%), from €126 to €1,384
- Depreciation -€1,158
down €1,158 (-13.6%), from €8,502 to €7,344
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €90,437 | €98,315 | +€7,878 | +8.7% |
| Fixed assets | 21/28 | €38,313 | €33,014 | -€5,300 | -13.8% |
| Tangible fixed assets | 22/27 | €38,313 | €33,014 | -€5,300 | -13.8% |
| Land and buildings | 22 | €8,071 | €7,495 | -€577 | -7.1% |
| Plant, machinery and equipment | 23 | €18,115 | €15,353 | -€2,763 | -15.3% |
| Furniture and vehicles | 24 | €1,051 | €1,250 | +€198 | +18.8% |
| Other tangible fixed assets | 26 | €11,075 | €8,917 | -€2,158 | -19.5% |
| Current assets | 29/58 | €52,123 | €65,301 | +€13,178 | +25.3% |
| Amounts receivable within one year | 40/41 | €12,289 | €29,313 | +€17,023 | +139% |
| Trade receivables | 40 | €8,680 | €20,964 | +€12,284 | +142% |
| Other amounts receivable | 41 | €3,609 | €8,349 | +€4,740 | +131% |
| Cash at bank and in hand | 54/58 | €39,834 | €35,988 | -€3,845 | -9.7% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €90,437 | €98,315 | +€7,878 | +8.7% |
| Equity | 10/15 | €72,400 | €73,484 | +€1,085 | +1.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €66,200 | €67,284 | +€1,085 | +1.6% |
| Distributable reserves | 133 | €66,200 | €67,284 | +€1,085 | +1.6% |
| Amounts payable | 17/49 | €18,037 | €24,831 | +€6,794 | +37.7% |
| Amounts payable within one year | 42/48 | €18,037 | €24,831 | +€6,794 | +37.7% |
| Trade debts | 44 | €10,755 | €11,919 | +€1,164 | +10.8% |
| Suppliers | 440/4 | €10,755 | €11,919 | +€1,164 | +10.8% |
| Taxes, remuneration and social security | 45 | €4,960 | €8,056 | +€3,096 | +62.4% |
| Taxes | 450/3 | €4,960 | €8,056 | +€3,096 | +62.4% |
| Other amounts payable | 47/48 | €2,322 | €4,856 | +€2,534 | +109% |
| Non-recurring operating income | 76A | - | €10,369 | +€10,369 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,502 | €7,344 | -€1,158 | -13.6% |
| Other operating charges | 640/8 | €126 | €1,384 | +€1,258 | +998% |
| Non-recurring operating charges | 66A | €6,500 | €0 | -€6,500 | -100% |
| Gross operating margin | 9900 | €28,083 | €10,792 | -€17,291 | -61.6% |
| Operating profit (loss) | 9901 | €12,955 | €2,064 | -€10,891 | -84.1% |
| Financial income | 75/76B | €0 | €2 | +€2 | |
| Recurring financial income | 75 | €0 | €2 | +€2 | |
| Financial charges | 65/66B | €617 | €699 | +€82 | +13.3% |
| Recurring financial charges | 65 | €617 | €699 | +€82 | +13.3% |
| Profit (loss) for the period before taxes | 9903 | €12,337 | €1,367 | -€10,970 | -88.9% |
| Income taxes | 67/77 | €3,689 | €282 | -€3,407 | -92.3% |
| Profit (loss) for the period | 9904 | €8,649 | €1,085 | -€7,564 | -87.5% |
| Profit (loss) for the period to be appropriated | 9905 | €8,649 | €1,085 | -€7,564 | -87.5% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.