JAVA GROUP: 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 GROUP
Largest movements
- Cash +€29,782
up €29,782 (+610.1%), from €4,882 to €34,664
mainly Net result for the year (+€32,259) and Stocks and contracts (+€17,973)
- Tangible fixed assets +€26,190
new in 2025: €26,190
- Stocks and contracts -€17,973
down €17,973 (-82.7%), from €21,735 to €3,762
- Receivables within one year +€8,662
up €8,662 (+1634.4%), from €530 to €9,192
of which Trade receivables: +€6,989
- Reserves +€32,259
up €32,259 (+374.0%), from €8,625 to €40,885
- Tax, wage and social debts +€17,916
up €17,916 (+2234.1%), from €802 to €18,718
- Trade debts -€2,835
down €2,835 (-84.3%), from €3,362 to €526
- Gross operating margin +€47,742
up €47,742 (+2844.5%), from €1,678 to €49,421
- Taxes +€11,497
up €11,497 (+4669.6%), from €246 to €11,743
- Depreciation +€4,587
new in 2025: €4,587
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 | €27,406 | €74,765 | +€47,359 | +172.8% |
| Fixed assets | 21/28 | - | €26,190 | +€26,190 | |
| Tangible fixed assets | 22/27 | - | €26,190 | +€26,190 | |
| Furniture and vehicles | 24 | - | €26,190 | +€26,190 | |
| Current assets | 29/58 | €27,406 | €48,576 | +€21,170 | +77.2% |
| Stocks and contracts in progress | 3 | €21,735 | €3,762 | -€17,973 | -82.7% |
| Stocks | 30/36 | €21,735 | €3,762 | -€17,973 | -82.7% |
| Amounts receivable within one year | 40/41 | €530 | €9,192 | +€8,662 | +1634.4% |
| Trade receivables | 40 | - | €6,989 | +€6,989 | |
| Other amounts receivable | 41 | €530 | €2,203 | +€1,673 | +315.7% |
| Cash at bank and in hand | 54/58 | €4,882 | €34,664 | +€29,782 | +610.1% |
| Deferred charges and accrued income | 490/1 | €259 | €957 | +€698 | +269.3% |
| Total equity and liabilities | 10/49 | €27,406 | €74,765 | +€47,359 | +172.8% |
| Equity | 10/15 | €13,625 | €45,885 | +€32,259 | +236.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €8,625 | €40,885 | +€32,259 | +374.0% |
| Distributable reserves | 133 | €8,625 | €40,885 | +€32,259 | +374.0% |
| Amounts payable | 17/49 | €13,781 | €28,881 | +€15,100 | +109.6% |
| Amounts payable within one year | 42/48 | €13,781 | €28,881 | +€15,100 | +109.6% |
| Trade debts | 44 | €3,362 | €526 | -€2,835 | -84.3% |
| Suppliers | 440/4 | €3,362 | €526 | -€2,835 | -84.3% |
| Taxes, remuneration and social security | 45 | €802 | €18,718 | +€17,916 | +2234.1% |
| Taxes | 450/3 | €802 | €18,718 | +€17,916 | +2234.1% |
| Other amounts payable | 47/48 | €9,617 | €9,637 | +€20 | +0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €4,587 | +€4,587 | |
| Other operating charges | 640/8 | €513 | €652 | +€139 | +27.1% |
| Gross operating margin | 9900 | €1,678 | €49,421 | +€47,742 | +2844.5% |
| Operating profit (loss) | 9901 | €1,165 | €44,181 | +€43,016 | +3692.2% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €66 | €182 | +€116 | +177.0% |
| Recurring financial charges | 65 | €66 | €182 | +€116 | +177.0% |
| Profit (loss) for the period before taxes | 9903 | €1,099 | €44,003 | +€42,903 | +3902.2% |
| Income taxes | 67/77 | €246 | €11,743 | +€11,497 | +4669.6% |
| Profit (loss) for the period | 9904 | €853 | €32,259 | +€31,406 | +3680.8% |
| Profit (loss) for the period to be appropriated | 9905 | €853 | €32,259 | +€31,406 | +3680.8% |
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 11 October 2026 via checked.be.