JAVA - PLANT: 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 - PLANT
Largest movements
- Stocks and contracts -€160,000
down €160,000 (-66.4%), from €240,900 to €80,900
- Tangible fixed assets -€129,246
down €129,246 (-21.9%), from €590,491 to €461,245
of which Plant, machinery and equipment: -€84,789
- Receivables after one year +€84,623
new in 2025: €84,623
- Receivables within one year -€38,034
down €38,034 (-5.6%), from €678,788 to €640,754
of which Trade receivables: -€53,261
- Current investments +€35,535
up €35,535 (+212.9%), from €16,689 to €52,225
- Other debts -€414,637
down €414,637 (-73.0%), from €567,799 to €153,161
- Debts after one year +€329,016
up €329,016 (+106.7%), from €308,317 to €637,333
of which Other amounts payable: +€437,566
- Trade debts -€122,624
down €122,624 (-53.8%), from €227,884 to €105,260
- Profit (loss) carried forward +€38,390
up €38,390 (+45.0%), from €85,313 to €123,703
- Tax, wage and social debts -€25,905
down €25,905 (-36.7%), from €70,617 to €44,712
of which Taxes: -€20,017
- Financial income -€46,877
down €46,877 (-90.6%), from €51,738 to €4,860
- Staff costs -€35,695
down €35,695 (-18.8%), from €189,622 to €153,926
- Gross operating margin +€28,607
up €28,607 (+8.2%), from €347,927 to €376,534
- Taxes +€18,368
up €18,368, from -€8,000 to €10,368
- Financial charges +€9,266
up €9,266 (+34.5%), from €26,861 to €36,127
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 | €1,706,485 | €1,522,296 | -€184,189 | -10.8% |
| Fixed assets | 21/28 | €630,080 | €506,805 | -€123,275 | -19.6% |
| Tangible fixed assets | 22/27 | €590,491 | €461,245 | -€129,246 | -21.9% |
| Plant, machinery and equipment | 23 | €251,981 | €167,192 | -€84,789 | -33.6% |
| Furniture and vehicles | 24 | €198,227 | €167,432 | -€30,795 | -15.5% |
| Other tangible fixed assets | 26 | €140,283 | €126,621 | -€13,662 | -9.7% |
| Financial fixed assets | 28 | €39,590 | €45,561 | +€5,971 | +15.1% |
| Current assets | 29/58 | €1,076,405 | €1,015,491 | -€60,914 | -5.7% |
| Amounts receivable after more than one year | 29 | - | €84,623 | +€84,623 | |
| Other amounts receivable | 291 | - | €84,623 | +€84,623 | |
| Stocks and contracts in progress | 3 | €240,900 | €80,900 | -€160,000 | -66.4% |
| Contracts in progress | 37 | €240,900 | €80,900 | -€160,000 | -66.4% |
| Amounts receivable within one year | 40/41 | €678,788 | €640,754 | -€38,034 | -5.6% |
| Trade receivables | 40 | €661,054 | €607,793 | -€53,261 | -8.1% |
| Other amounts receivable | 41 | €17,734 | €32,961 | +€15,227 | +85.9% |
| Current investments | 50/53 | €16,689 | €52,225 | +€35,535 | +212.9% |
| Cash at bank and in hand | 54/58 | €135,144 | €145,864 | +€10,720 | +7.9% |
| Deferred charges and accrued income | 490/1 | €4,883 | €11,125 | +€6,242 | +127.8% |
| Total equity and liabilities | 10/49 | €1,706,485 | €1,522,296 | -€184,189 | -10.8% |
| Equity | 10/15 | €405,765 | €444,154 | +€38,390 | +9.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €301,859 | €301,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €301,859 | €301,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €85,313 | €123,703 | +€38,390 | +45.0% |
| Amounts payable | 17/49 | €1,300,721 | €1,078,142 | -€222,579 | -17.1% |
| Amounts payable after more than one year | 17 | €308,317 | €637,333 | +€329,016 | +106.7% |
| Financial debts | 170/4 | €308,317 | €199,767 | -€108,550 | -35.2% |
| Other amounts payable | 178/9 | - | €437,566 | +€437,566 | |
| Amounts payable within one year | 42/48 | €989,480 | €418,413 | -€571,067 | -57.7% |
| Current portion of amounts payable after more than one year | 42 | €119,800 | €108,550 | -€11,250 | -9.4% |
| Financial debts | 43 | €3,381 | €6,730 | +€3,350 | +99.1% |
| Credit institutions | 430/8 | €3,381 | €6,730 | +€3,350 | +99.1% |
| Trade debts | 44 | €227,884 | €105,260 | -€122,624 | -53.8% |
| Suppliers | 440/4 | €227,884 | €105,260 | -€122,624 | -53.8% |
| Taxes, remuneration and social security | 45 | €70,617 | €44,712 | -€25,905 | -36.7% |
| Taxes | 450/3 | €51,855 | €31,837 | -€20,017 | -38.6% |
| Remuneration and social security | 454/9 | €18,762 | €12,874 | -€5,888 | -31.4% |
| Other amounts payable | 47/48 | €567,799 | €153,161 | -€414,637 | -73.0% |
| Accrued charges and deferred income | 492/3 | €2,923 | €22,396 | +€19,472 | +666.1% |
| Non-recurring operating income | 76A | €99,014 | €20,000 | -€79,014 | -79.8% |
| Remuneration, social security and pensions | 62 | €189,622 | €153,926 | -€35,695 | -18.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €141,811 | €136,508 | -€5,303 | -3.7% |
| Other operating charges | 640/8 | €2,527 | €3,952 | +€1,425 | +56.4% |
| Non-recurring operating charges | 66A | €328,088 | €2,123 | -€325,965 | -99.4% |
| Gross operating margin | 9900 | €347,927 | €376,534 | +€28,607 | +8.2% |
| Operating profit (loss) | 9901 | -€314,120 | €80,025 | +€394,145 | |
| Financial income | 75/76B | €51,738 | €4,860 | -€46,877 | -90.6% |
| Recurring financial income | 75 | €51,738 | €4,860 | -€46,877 | -90.6% |
| Financial charges | 65/66B | €26,861 | €36,127 | +€9,266 | +34.5% |
| Recurring financial charges | 65 | €26,861 | €36,127 | +€9,266 | +34.5% |
| Profit (loss) for the period before taxes | 9903 | -€289,244 | €48,758 | +€338,002 | |
| Income taxes | 67/77 | -€8,000 | €10,368 | +€18,368 | |
| Profit (loss) for the period | 9904 | -€281,244 | €38,390 | +€319,634 | |
| Profit (loss) for the period to be appropriated | 9905 | -€281,244 | €38,390 | +€319,634 |
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 30 September 2026 via checked.be.