JAVA IMMO: 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 IMMO
Largest movements
- Tangible fixed assets -€17,788
down €17,788 (-8.5%), from €209,291 to €191,503
of which Land and buildings: -€17,788
- Receivables within one year +€6,672
up €6,672 (+21.5%), from €31,099 to €37,771
- Debts after one year -€22,275
down €22,275 (-15.9%), from €140,185 to €117,910
- Reserves +€9,000
up €9,000 (+94.7%), from €9,500 to €18,500
- Other debts +€5,647
up €5,647 (+155.3%), from €3,635 to €9,283
- Gross operating margin +€4,114
up €4,114 (+10.7%), from €38,561 to €42,675
- Taxes +€1,659
up €1,659 (+60.4%), from €2,747 to €4,407
- Financial charges -€1,253
down €1,253 (-13.5%), from €9,280 to €8,027
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 | €274,728 | €264,156 | -€10,572 | -3.8% |
| Fixed assets | 21/28 | €209,291 | €191,503 | -€17,788 | -8.5% |
| Tangible fixed assets | 22/27 | €209,291 | €191,503 | -€17,788 | -8.5% |
| Land and buildings | 22 | €189,517 | €171,729 | -€17,788 | -9.4% |
| Assets under construction and advance payments | 27 | €19,774 | €19,774 | = | 0.0% |
| Current assets | 29/58 | €65,436 | €72,653 | +€7,216 | +11.0% |
| Amounts receivable within one year | 40/41 | €31,099 | €37,771 | +€6,672 | +21.5% |
| Other amounts receivable | 41 | €31,099 | €37,771 | +€6,672 | +21.5% |
| Cash at bank and in hand | 54/58 | €8,237 | €8,782 | +€545 | +6.6% |
| Deferred charges and accrued income | 490/1 | €26,100 | €26,100 | = | 0.0% |
| Total equity and liabilities | 10/49 | €274,728 | €264,156 | -€10,572 | -3.8% |
| Equity | 10/15 | €98,268 | €107,662 | +€9,394 | +9.6% |
| Contributions | 10/11 | €45,000 | €45,000 | = | 0.0% |
| Reserves | 13 | €9,500 | €18,500 | +€9,000 | +94.7% |
| Distributable reserves | 133 | €9,500 | €18,500 | +€9,000 | +94.7% |
| Profit (loss) carried forward | 14 | €43,768 | €44,162 | +€394 | +0.9% |
| Amounts payable | 17/49 | €176,460 | €156,494 | -€19,965 | -11.3% |
| Amounts payable after more than one year | 17 | €140,185 | €117,910 | -€22,275 | -15.9% |
| Financial debts | 170/4 | €140,185 | €117,910 | -€22,275 | -15.9% |
| Amounts payable within one year | 42/48 | €36,275 | €38,584 | +€2,309 | +6.4% |
| Current portion of amounts payable after more than one year | 42 | €21,171 | €22,275 | +€1,104 | +5.2% |
| Financial debts | 43 | €833 | €833 | = | 0.0% |
| Credit institutions | 430/8 | €833 | €833 | = | 0.0% |
| Trade debts | 44 | €6,475 | €4,039 | -€2,436 | -37.6% |
| Suppliers | 440/4 | €6,475 | €4,039 | -€2,436 | -37.6% |
| Taxes, remuneration and social security | 45 | €4,160 | €2,154 | -€2,006 | -48.2% |
| Taxes | 450/3 | €4,160 | €2,154 | -€2,006 | -48.2% |
| Other amounts payable | 47/48 | €3,635 | €9,283 | +€5,647 | +155.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,788 | €17,788 | = | 0.0% |
| Other operating charges | 640/8 | €2,967 | €3,059 | +€93 | +3.1% |
| Gross operating margin | 9900 | €38,561 | €42,675 | +€4,114 | +10.7% |
| Operating profit (loss) | 9901 | €17,807 | €21,828 | +€4,021 | +22.6% |
| Financial charges | 65/66B | €9,280 | €8,027 | -€1,253 | -13.5% |
| Recurring financial charges | 65 | €9,280 | €8,027 | -€1,253 | -13.5% |
| Profit (loss) for the period before taxes | 9903 | €8,526 | €13,801 | +€5,274 | +61.9% |
| Income taxes | 67/77 | €2,747 | €4,407 | +€1,659 | +60.4% |
| Profit (loss) for the period | 9904 | €5,779 | €9,394 | +€3,615 | +62.5% |
| Profit (loss) for the period to be appropriated | 9905 | €5,779 | €9,394 | +€3,615 | +62.5% |
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 28 September 2026 via checked.be.