JAVA INVEST: 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 INVEST
Largest movements
- Cash +€5,330
up €5,330 (+164.6%), from €3,238 to €8,568
mainly Accrued charges and deferred income (+€9,277) and Depreciation (+€2,701)
- Tangible fixed assets -€2,701
down €2,701 (-5.1%), from €52,582 to €49,881
of which Land and buildings: -€2,251
- Deferred charges and accrued income +€1,435
new in 2025: €1,435
- Accrued charges and deferred income +€9,277
up €9,277 (+51.6%), from €17,980 to €27,257
- Debts after one year -€3,690
down €3,690 (-55.5%), from €6,647 to €2,957
- Other debts -€2,500
down €2,500 (-2.0%), from €123,483 to €120,983
- Financial charges +€8,906
up €8,906 (+903.6%), from €986 to €9,892
- Gross operating margin +€2,616
up €2,616 (+18.9%), from €13,810 to €16,426
- Other operating charges +€1,468
up €1,468 (+83.0%), from €1,769 to €3,237
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 | €55,820 | €59,884 | +€4,064 | +7.3% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €52,582 | €49,881 | -€2,701 | -5.1% |
| Tangible fixed assets | 22/27 | €52,582 | €49,881 | -€2,701 | -5.1% |
| Land and buildings | 22 | €51,232 | €48,981 | -€2,251 | -4.4% |
| Plant, machinery and equipment | 23 | €1,350 | €900 | -€450 | -33.3% |
| Current assets | 29/58 | €3,238 | €10,003 | +€6,765 | +208.9% |
| Cash at bank and in hand | 54/58 | €3,238 | €8,568 | +€5,330 | +164.6% |
| Deferred charges and accrued income | 490/1 | - | €1,435 | +€1,435 | |
| Total equity and liabilities | 10/49 | €55,820 | €59,884 | +€4,064 | +7.3% |
| Equity | 10/15 | -€98,046 | -€97,449 | +€596 | +0.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €2,196 | €2,196 | = | 0.0% |
| Distributable reserves | 133 | €2,196 | €2,196 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€118,834 | -€118,238 | +€596 | +0.5% |
| Amounts payable | 17/49 | €153,866 | €157,334 | +€3,468 | +2.3% |
| Amounts payable after more than one year | 17 | €6,647 | €2,957 | -€3,690 | -55.5% |
| Financial debts | 170/4 | €6,647 | €2,957 | -€3,690 | -55.5% |
| Amounts payable within one year | 42/48 | €129,239 | €127,120 | -€2,120 | -1.6% |
| Current portion of amounts payable after more than one year | 42 | €2,992 | €3,412 | +€420 | +14.0% |
| Trade debts | 44 | €2,764 | €2,724 | -€40 | -1.4% |
| Suppliers | 440/4 | €2,764 | €2,724 | -€40 | -1.4% |
| Other amounts payable | 47/48 | €123,483 | €120,983 | -€2,500 | -2.0% |
| Accrued charges and deferred income | 492/3 | €17,980 | €27,257 | +€9,277 | +51.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,701 | €2,701 | = | 0.0% |
| Other operating charges | 640/8 | €1,769 | €3,237 | +€1,468 | +83.0% |
| Gross operating margin | 9900 | €13,810 | €16,426 | +€2,616 | +18.9% |
| Operating profit (loss) | 9901 | €9,340 | €10,488 | +€1,148 | +12.3% |
| Financial charges | 65/66B | €986 | €9,892 | +€8,906 | +903.6% |
| Recurring financial charges | 65 | €986 | €9,892 | +€8,906 | +903.6% |
| Profit (loss) for the period before taxes | 9903 | €8,354 | €596 | -€7,758 | -92.9% |
| Profit (loss) for the period | 9904 | €8,354 | €596 | -€7,758 | -92.9% |
| Profit (loss) for the period to be appropriated | 9905 | €8,354 | €596 | -€7,758 | -92.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.