JAVA Investments: 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 Investments
Largest movements
- Cash -€216,674
down €216,674 (-85.7%), from €252,686 to €36,013
mainly Debts after one year (-€135,411) and Stocks and contracts (-€52,240)
- Stocks and contracts +€52,240
up €52,240 (+65.3%), from €80,000 to €132,240
- Receivables within one year +€14,110
new in 2025: €14,110
of which Trade receivables: +€13,500
- Financial fixed assets -€10,000
no longer reported in 2025 (was €10,000)
- Debts after one year -€135,411
down €135,411 (-99.7%), from €135,785 to €375
- Profit (loss) carried forward -€17,927
down €17,927 (-34.8%), from -€51,543 to -€69,469
- Trade debts -€4,091
down €4,091 (-46.8%), from €8,742 to €4,651
- Gross operating margin +€27,305
up €27,305 (+62.6%), from -€43,652 to -€16,347
- Taxes +€10,838
no longer reported in 2025 (was -€10,838)
- Other operating charges -€8,820
down €8,820 (-90.0%), from €9,796 to €976
- Financial income -€4,365
down €4,365 (-99.4%), from €4,393 to €28
- Financial charges -€3,543
down €3,543 (-92.2%), from €3,841 to €298
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 | €343,553 | €182,895 | -€160,658 | -46.8% |
| Fixed assets | 21/28 | €10,867 | €533 | -€10,334 | -95.1% |
| Tangible fixed assets | 22/27 | €867 | €533 | -€334 | -38.5% |
| Furniture and vehicles | 24 | €867 | €533 | -€334 | -38.5% |
| Financial fixed assets | 28 | €10,000 | - | -€10,000 | |
| Current assets | 29/58 | €332,686 | €182,362 | -€150,324 | -45.2% |
| Stocks and contracts in progress | 3 | €80,000 | €132,240 | +€52,240 | +65.3% |
| Stocks | 30/36 | €80,000 | €132,240 | +€52,240 | +65.3% |
| Amounts receivable within one year | 40/41 | - | €14,110 | +€14,110 | |
| Trade receivables | 40 | - | €13,500 | +€13,500 | |
| Other amounts receivable | 41 | - | €610 | +€610 | |
| Cash at bank and in hand | 54/58 | €252,686 | €36,013 | -€216,674 | -85.7% |
| Total equity and liabilities | 10/49 | €343,553 | €182,895 | -€160,658 | -46.8% |
| Equity | 10/15 | €192,716 | €174,790 | -€17,927 | -9.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €239,259 | €239,259 | = | 0.0% |
| Distributable reserves | 133 | €239,259 | €239,259 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€51,543 | -€69,469 | -€17,927 | -34.8% |
| Amounts payable | 17/49 | €150,837 | €8,105 | -€142,731 | -94.6% |
| Amounts payable after more than one year | 17 | €135,785 | €375 | -€135,411 | -99.7% |
| Other amounts payable | 178/9 | €135,785 | €375 | -€135,411 | -99.7% |
| Amounts payable within one year | 42/48 | €15,052 | €7,731 | -€7,321 | -48.6% |
| Trade debts | 44 | €8,742 | €4,651 | -€4,091 | -46.8% |
| Suppliers | 440/4 | €8,742 | €4,651 | -€4,091 | -46.8% |
| Taxes, remuneration and social security | 45 | €6,310 | €3,080 | -€3,229 | -51.2% |
| Taxes | 450/3 | €6,310 | €3,080 | -€3,229 | -51.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €334 | €334 | = | 0.0% |
| Other operating charges | 640/8 | €9,796 | €976 | -€8,820 | -90.0% |
| Gross operating margin | 9900 | -€43,652 | -€16,347 | +€27,305 | +62.6% |
| Operating profit (loss) | 9901 | -€53,782 | -€17,657 | +€36,125 | +67.2% |
| Financial income | 75/76B | €4,393 | €28 | -€4,365 | -99.4% |
| Recurring financial income | 75 | €4,393 | €28 | -€4,365 | -99.4% |
| Financial charges | 65/66B | €3,841 | €298 | -€3,543 | -92.2% |
| Recurring financial charges | 65 | €3,841 | €298 | -€3,543 | -92.2% |
| Profit (loss) for the period before taxes | 9903 | -€53,230 | -€17,927 | +€35,303 | +66.3% |
| Income taxes | 67/77 | -€10,838 | - | +€10,838 | |
| Profit (loss) for the period | 9904 | -€42,392 | -€17,927 | +€24,465 | +57.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€42,392 | -€17,927 | +€24,465 | +57.7% |
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 8 October 2026 via checked.be.