JAVA PRODUCTIONS: 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 PRODUCTIONS
Largest movements
- Tangible fixed assets -€29,587
down €29,587 (-27.1%), from €109,202 to €79,615
of which Plant, machinery and equipment: -€22,502
- Receivables within one year +€24,648
up €24,648 (+67.9%), from €36,291 to €60,940
of which Trade receivables: +€26,375
- Cash -€7,461
down €7,461 (-65.9%), from €11,322 to €3,861
mainly Receivables within one year (-€24,648) and Debts after one year (-€21,412)
- Debts after one year -€21,412
down €21,412 (-46.2%), from €46,389 to €24,977
- Tax, wage and social debts +€8,302
up €8,302 (+394%), from €2,108 to €10,410
- Reserves +€5,327
up €5,327 (+7.3%), from €73,447 to €78,773
- Current portion of long-term debt -€3,794
down €3,794 (-15.1%), from €25,206 to €21,412
- Depreciation +€4,870
up €4,870 (+19.7%), from €24,717 to €29,587
- Gross operating margin -€3,985
down €3,985 (-7.9%), from €50,390 to €46,405
- Taxes +€2,582
up €2,582 (+168%), from €1,538 to €4,120
- Financial charges -€1,825
down €1,825 (-22.3%), from €8,167 to €6,342
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.
Derived cash bridge
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 | €157,701 | €146,241 | -€11,460 | -7.3% |
| Fixed assets | 21/28 | €109,727 | €80,140 | -€29,587 | -27.0% |
| Tangible fixed assets | 22/27 | €109,202 | €79,615 | -€29,587 | -27.1% |
| Plant, machinery and equipment | 23 | €88,541 | €66,040 | -€22,502 | -25.4% |
| Furniture and vehicles | 24 | €20,661 | €13,575 | -€7,086 | -34.3% |
| Financial fixed assets | 28 | €525 | €525 | = | 0.0% |
| Current assets | 29/58 | €47,974 | €66,101 | +€18,127 | +37.8% |
| Amounts receivable within one year | 40/41 | €36,291 | €60,940 | +€24,648 | +67.9% |
| Trade receivables | 40 | €24,979 | €51,354 | +€26,375 | +106% |
| Other amounts receivable | 41 | €11,312 | €9,586 | -€1,727 | -15.3% |
| Cash at bank and in hand | 54/58 | €11,322 | €3,861 | -€7,461 | -65.9% |
| Deferred charges and accrued income | 490/1 | €361 | €1,300 | +€939 | +260% |
| Total equity and liabilities | 10/49 | €157,701 | €146,241 | -€11,460 | -7.3% |
| Equity | 10/15 | €79,647 | €84,973 | +€5,327 | +6.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €73,447 | €78,773 | +€5,327 | +7.3% |
| Distributable reserves | 133 | €73,447 | €78,773 | +€5,327 | +7.3% |
| Amounts payable | 17/49 | €78,054 | €61,268 | -€16,787 | -21.5% |
| Amounts payable after more than one year | 17 | €46,389 | €24,977 | -€21,412 | -46.2% |
| Financial debts | 170/4 | €46,389 | €24,977 | -€21,412 | -46.2% |
| Amounts payable within one year | 42/48 | €31,665 | €36,291 | +€4,626 | +14.6% |
| Current portion of amounts payable after more than one year | 42 | €25,206 | €21,412 | -€3,794 | -15.1% |
| Trade debts | 44 | €4,351 | €4,469 | +€118 | +2.7% |
| Suppliers | 440/4 | €4,351 | €4,469 | +€118 | +2.7% |
| Taxes, remuneration and social security | 45 | €2,108 | €10,410 | +€8,302 | +394% |
| Taxes | 450/3 | €2,108 | €10,410 | +€8,302 | +394% |
| Non-recurring operating income | 76A | €4,893 | - | -€4,893 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,717 | €29,587 | +€4,870 | +19.7% |
| Other operating charges | 640/8 | €1,525 | €1,453 | -€72 | -4.7% |
| Gross operating margin | 9900 | €50,390 | €46,405 | -€3,985 | -7.9% |
| Operating profit (loss) | 9901 | €24,148 | €15,365 | -€8,783 | -36.4% |
| Financial income | 75/76B | €442 | €424 | -€17 | -3.9% |
| Recurring financial income | 75 | €442 | €424 | -€17 | -3.9% |
| Financial charges | 65/66B | €8,167 | €6,342 | -€1,825 | -22.3% |
| Recurring financial charges | 65 | €8,167 | €6,342 | -€1,825 | -22.3% |
| Profit (loss) for the period before taxes | 9903 | €16,423 | €9,447 | -€6,976 | -42.5% |
| Income taxes | 67/77 | €1,538 | €4,120 | +€2,582 | +168% |
| Profit (loss) for the period | 9904 | €14,885 | €5,327 | -€9,558 | -64.2% |
| Profit (loss) for the period to be appropriated | 9905 | €14,885 | €5,327 | -€9,558 | -64.2% |
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 18 October 2026 via checked.be.