JAVA DEVELOPMENT: 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 DEVELOPMENT
Largest movements
- Stocks and contracts -€130,000
down €130,000 (-100.0%), from €130,000 to €0
- Cash +€64,012
up €64,012 (+226.4%), from €28,275 to €92,287
mainly Stocks and contracts (+€130,000) and Net result for the year (+€88,686)
- Receivables within one year +€6,304
up €6,304 (+3.1%), from €206,284 to €212,587
of which Other amounts receivable: +€6,620
- Short-term financial debts -€147,625
down €147,625 (-100.0%), from €147,625 to €0
- Reserves +€88,686
up €88,686 (+55.7%), from €159,241 to €247,927
- Gross operating margin +€144,796
up €144,796, from -€30,650 to €114,146
- Taxes +€22,146
up €22,146, from €0 to €22,146
- Financial charges +€4,585
up €4,585 (+97.8%), from €4,688 to €9,273
- Financial income -€2,481
down €2,481 (-27.8%), from €8,925 to €6,444
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 | €364,559 | €304,874 | -€59,685 | -16.4% |
| Current assets | 29/58 | €364,559 | €304,874 | -€59,685 | -16.4% |
| Stocks and contracts in progress | 3 | €130,000 | €0 | -€130,000 | -100.0% |
| Stocks | 30/36 | €130,000 | €0 | -€130,000 | -100.0% |
| Amounts receivable within one year | 40/41 | €206,284 | €212,587 | +€6,304 | +3.1% |
| Trade receivables | 40 | €3,765 | €3,448 | -€317 | -8.4% |
| Other amounts receivable | 41 | €202,519 | €209,139 | +€6,620 | +3.3% |
| Cash at bank and in hand | 54/58 | €28,275 | €92,287 | +€64,012 | +226.4% |
| Total equity and liabilities | 10/49 | €364,559 | €304,874 | -€59,685 | -16.4% |
| Equity | 10/15 | €192,574 | €281,260 | +€88,686 | +46.1% |
| Contributions | 10/11 | €33,333 | €33,333 | = | 0.0% |
| Reserves | 13 | €159,241 | €247,927 | +€88,686 | +55.7% |
| Distributable reserves | 133 | €159,241 | €247,927 | +€88,686 | +55.7% |
| Amounts payable | 17/49 | €171,985 | €23,614 | -€148,371 | -86.3% |
| Amounts payable within one year | 42/48 | €171,985 | €23,614 | -€148,371 | -86.3% |
| Financial debts | 43 | €147,625 | €0 | -€147,625 | -100.0% |
| Credit institutions | 430/8 | €147,625 | €0 | -€147,625 | -100.0% |
| Trade debts | 44 | €849 | €1,468 | +€619 | +73.0% |
| Suppliers | 440/4 | €849 | €1,468 | +€619 | +73.0% |
| Taxes, remuneration and social security | 45 | €23,511 | €22,146 | -€1,365 | -5.8% |
| Taxes | 450/3 | €23,511 | €22,146 | -€1,365 | -5.8% |
| Other operating charges | 640/8 | €1,456 | €484 | -€972 | -66.8% |
| Gross operating margin | 9900 | -€30,650 | €114,146 | +€144,796 | |
| Operating profit (loss) | 9901 | -€32,107 | €113,662 | +€145,769 | |
| Financial income | 75/76B | €8,925 | €6,444 | -€2,481 | -27.8% |
| Recurring financial income | 75 | €8,925 | €6,444 | -€2,481 | -27.8% |
| Financial charges | 65/66B | €4,688 | €9,273 | +€4,585 | +97.8% |
| Recurring financial charges | 65 | €4,688 | €9,273 | +€4,585 | +97.8% |
| Profit (loss) for the period before taxes | 9903 | -€27,870 | €110,832 | +€138,702 | |
| Income taxes | 67/77 | €0 | €22,146 | +€22,146 | |
| Profit (loss) for the period | 9904 | -€27,870 | €88,686 | +€116,556 | |
| Profit (loss) for the period to be appropriated | 9905 | -€27,870 | €88,686 | +€116,556 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.