JAVADA: 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.
JAVADA
Largest movements
- Cash +€53,766
up €53,766 (+321%), from €16,754 to €70,521
mainly Debts after one year (+€50,323) and Net result for the year (+€47,633)
- Tangible fixed assets +€50,670
up €50,670 (+36.5%), from €138,649 to €189,318
of which Leasing and similar rights: +€55,343
- Stocks and contracts +€20,350
new in 2025: €20,350
- Receivables within one year -€16,972
down €16,972 (-23.6%), from €71,778 to €54,805
of which Other amounts receivable: -€21,293
- Debts after one year +€50,323
up €50,323 (+128%), from €39,359 to €89,682
- Reserves +€47,633
up €47,633 (+38.0%), from €125,377 to €173,010
of which Tax-exempt reserves: +€28,615
- Other debts -€15,567
down €15,567 (-70.8%), from €22,000 to €6,433
- Trade debts +€10,351
up €10,351 (+109%), from €9,469 to €19,820
- Provisions +€7,154
up €7,154, from €0 to €7,154
- Gross operating margin +€30,490
up €30,490 (+35.7%), from €85,455 to €115,945
- Depreciation +€6,765
up €6,765 (+18.9%), from €35,868 to €42,634
- Other operating charges -€2,284
down €2,284 (-69.0%), from €3,312 to €1,028
- Financial charges +€1,712
up €1,712 (+65.3%), from €2,621 to €4,332
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 | €228,422 | €336,139 | +€107,717 | +47.2% |
| Fixed assets | 21/28 | €138,649 | €189,318 | +€50,670 | +36.5% |
| Tangible fixed assets | 22/27 | €138,649 | €189,318 | +€50,670 | +36.5% |
| Plant, machinery and equipment | 23 | €7,321 | €8,635 | +€1,314 | +17.9% |
| Furniture and vehicles | 24 | €50,402 | €37,158 | -€13,245 | -26.3% |
| Leasing and similar rights | 25 | €58,438 | €113,781 | +€55,343 | +94.7% |
| Other tangible fixed assets | 26 | €22,487 | €29,745 | +€7,258 | +32.3% |
| Current assets | 29/58 | €89,774 | €146,820 | +€57,047 | +63.5% |
| Stocks and contracts in progress | 3 | - | €20,350 | +€20,350 | |
| Stocks | 30/36 | - | €20,350 | +€20,350 | |
| Amounts receivable within one year | 40/41 | €71,778 | €54,805 | -€16,972 | -23.6% |
| Trade receivables | 40 | €43,738 | €48,059 | +€4,321 | +9.9% |
| Other amounts receivable | 41 | €28,039 | €6,746 | -€21,293 | -75.9% |
| Cash at bank and in hand | 54/58 | €16,754 | €70,521 | +€53,766 | +321% |
| Deferred charges and accrued income | 490/1 | €1,242 | €1,144 | -€97 | -7.8% |
| Total equity and liabilities | 10/49 | €228,422 | €336,139 | +€107,717 | +47.2% |
| Equity | 10/15 | €131,577 | €179,210 | +€47,633 | +36.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €125,377 | €173,010 | +€47,633 | +38.0% |
| Tax-exempt reserves | 132 | €0 | €28,615 | +€28,615 | |
| Distributable reserves | 133 | €125,377 | €144,394 | +€19,017 | +15.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €0 | €7,154 | +€7,154 | |
| Deferred taxes | 168 | €0 | €7,154 | +€7,154 | |
| Amounts payable | 17/49 | €96,845 | €149,775 | +€52,930 | +54.7% |
| Amounts payable after more than one year | 17 | €39,359 | €89,682 | +€50,323 | +128% |
| Financial debts | 170/4 | €39,359 | €89,682 | +€50,323 | +128% |
| Amounts payable within one year | 42/48 | €55,330 | €59,460 | +€4,130 | +7.5% |
| Current portion of amounts payable after more than one year | 42 | €18,616 | €24,477 | +€5,861 | +31.5% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €9,469 | €19,820 | +€10,351 | +109% |
| Suppliers | 440/4 | €9,469 | €19,820 | +€10,351 | +109% |
| Taxes, remuneration and social security | 45 | €5,245 | €8,730 | +€3,485 | +66.4% |
| Taxes | 450/3 | €5,245 | €8,730 | +€3,485 | +66.4% |
| Other amounts payable | 47/48 | €22,000 | €6,433 | -€15,567 | -70.8% |
| Accrued charges and deferred income | 492/3 | €2,156 | €634 | -€1,522 | -70.6% |
| Non-recurring operating income | 76A | - | €15,000 | +€15,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,868 | €42,634 | +€6,765 | +18.9% |
| Other operating charges | 640/8 | €3,312 | €1,028 | -€2,284 | -69.0% |
| Gross operating margin | 9900 | €85,455 | €115,945 | +€30,490 | +35.7% |
| Operating profit (loss) | 9901 | €46,274 | €72,283 | +€26,008 | +56.2% |
| Financial income | 75/76B | €138 | €127 | -€12 | -8.3% |
| Recurring financial income | 75 | €138 | €127 | -€12 | -8.3% |
| Financial charges | 65/66B | €2,621 | €4,332 | +€1,712 | +65.3% |
| Recurring financial charges | 65 | €2,621 | €4,332 | +€1,712 | +65.3% |
| Profit (loss) for the period before taxes | 9903 | €43,792 | €68,077 | +€24,285 | +55.5% |
| Transfer from deferred taxes | 780 | €620 | €446 | -€174 | -28.1% |
| Transfer to deferred taxes | 680 | - | €7,599 | +€7,599 | |
| Income taxes | 67/77 | €13,445 | €13,291 | -€155 | -1.2% |
| Profit (loss) for the period | 9904 | €30,967 | €47,633 | +€16,666 | +53.8% |
| Transfer from tax-exempt reserves | 789 | €2,480 | €1,782 | -€698 | -28.1% |
| Transfer to tax-exempt reserves | 689 | - | €30,398 | +€30,398 | |
| Profit (loss) for the period to be appropriated | 9905 | €33,447 | €19,017 | -€14,429 | -43.1% |
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 15 October 2026 via checked.be.