JaVaL: what changed
What changed
JaVaL
NACE 62.200, Computer consultancy and computer facilities management
filed annual accounts (NBB)
Net result for the year
€36,303
2024 · €29,993+€6,310
Equity
€249,309
2024 · €294,907-€45,597
Cash
€43,737
2024 · €35,078+€8,659
Balance sheet total
€394,032
2024 · €438,026-€43,995
Largest movements
Assets
- Tangible fixed assets -€33,347
down €33,347 (-9.6%), from €347,472 to €314,125
of which Furniture and vehicles: -€18,474
- Receivables within one year -€16,959
down €16,959 (-33.0%), from €51,326 to €34,367
of which Other amounts receivable: -€18,981
- Cash +€8,659
up €8,659 (+24.7%), from €35,078 to €43,737
mainly Net result for the year (+€36,303) and Other debts (+€30,900)
Equity and liabilities
- Reserves -€58,569
down €58,569 (-19.8%), from €295,394 to €236,825
of which Distributable reserves: -€53,900
- Other debts +€30,900
up €30,900 (+60.6%), from €51,000 to €81,900
- Debts after one year -€14,411
down €14,411 (-50.6%), from €28,459 to €14,049
- Profit (loss) carried forward +€12,972
up €12,972, from -€12,887 to €85
- Current portion of long-term debt -€8,806
down €8,806 (-37.9%), from €23,217 to €14,411
Income statement
- Depreciation -€22,570
down €22,570 (-50.2%), from €44,992 to €22,422
- Gross operating margin -€10,407
down €10,407 (-9.8%), from €106,029 to €95,621
- Taxes +€5,837
up €5,837 (+20.2%), from €28,833 to €34,670
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€29,993
Gross operating margin
-€10,407
Depreciation
+€22,570
Other operating charges
-€531
Financial income
-€20
Financial charges
+€535
Taxes
-€5,837
Result 2025
€36,303
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€102,851
Investment
+€10,925
Financing
-€105,117
Cash 2024
€35,078
From operations (derived)
+€102,851
Net result for the year
+€36,303
Depreciation
+€22,422
Receivables within one year
+€16,959
Deferred charges and accrued income
+€2,348
Provisions
-€1,556
Trade debts
-€3,172
Tax, wage and social debts
-€2,194
Other debts
+€30,900
Accrued charges and deferred income
+€843
Investment (derived)
+€10,925
Investment in fixed assets (net)
+€10,925
Financing
-€105,117
Debts after one year
-€14,411
Current portion of long-term debt
-€8,806
Contributions, distributions and other
-€81,900
Cash 2025
€43,737
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €438,026 | €394,032 | -€43,995 | -10.0% |
| Fixed assets | 21/28 | €347,472 | €314,125 | -€33,347 | -9.6% |
| Tangible fixed assets | 22/27 | €347,472 | €314,125 | -€33,347 | -9.6% |
| Land and buildings | 22 | €300,832 | €290,125 | -€10,707 | -3.6% |
| Plant, machinery and equipment | 23 | €17,639 | €15,030 | -€2,608 | -14.8% |
| Furniture and vehicles | 24 | €22,556 | €4,082 | -€18,474 | -81.9% |
| Other tangible fixed assets | 26 | €6,446 | €4,888 | -€1,557 | -24.2% |
| Current assets | 29/58 | €90,555 | €79,906 | -€10,648 | -11.8% |
| Amounts receivable within one year | 40/41 | €51,326 | €34,367 | -€16,959 | -33.0% |
| Trade receivables | 40 | €14,947 | €16,969 | +€2,022 | +13.5% |
| Other amounts receivable | 41 | €36,379 | €17,398 | -€18,981 | -52.2% |
| Cash at bank and in hand | 54/58 | €35,078 | €43,737 | +€8,659 | +24.7% |
| Deferred charges and accrued income | 490/1 | €4,150 | €1,802 | -€2,348 | -56.6% |
| Total equity and liabilities | 10/49 | €438,026 | €394,032 | -€43,995 | -10.0% |
| Equity | 10/15 | €294,907 | €249,309 | -€45,597 | -15.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €295,394 | €236,825 | -€58,569 | -19.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €76,334 | €71,665 | -€4,669 | -6.1% |
| Distributable reserves | 133 | €217,200 | €163,300 | -€53,900 | -24.8% |
| Profit (loss) carried forward | 14 | -€12,887 | €85 | +€12,972 | |
| Provisions and deferred taxes | 16 | €25,445 | €23,888 | -€1,556 | -6.1% |
| Deferred taxes | 168 | €25,445 | €23,888 | -€1,556 | -6.1% |
| Amounts payable | 17/49 | €117,675 | €120,834 | +€3,159 | +2.7% |
| Amounts payable after more than one year | 17 | €28,459 | €14,049 | -€14,411 | -50.6% |
| Financial debts | 170/4 | €28,459 | €14,049 | -€14,411 | -50.6% |
| Amounts payable within one year | 42/48 | €89,216 | €105,943 | +€16,727 | +18.7% |
| Current portion of amounts payable after more than one year | 42 | €23,217 | €14,411 | -€8,806 | -37.9% |
| Trade debts | 44 | €5,747 | €2,575 | -€3,172 | -55.2% |
| Suppliers | 440/4 | €5,747 | €2,575 | -€3,172 | -55.2% |
| Taxes, remuneration and social security | 45 | €9,251 | €7,057 | -€2,194 | -23.7% |
| Taxes | 450/3 | €9,251 | €7,057 | -€2,194 | -23.7% |
| Other amounts payable | 47/48 | €51,000 | €81,900 | +€30,900 | +60.6% |
| Accrued charges and deferred income | 492/3 | - | €843 | +€843 | |
| Non-recurring operating income | 76A | - | €22,377 | +€22,377 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,992 | €22,422 | -€22,570 | -50.2% |
| Other operating charges | 640/8 | €768 | €1,300 | +€531 | +69.2% |
| Gross operating margin | 9900 | €106,029 | €95,621 | -€10,407 | -9.8% |
| Operating profit (loss) | 9901 | €60,269 | €71,900 | +€11,631 | +19.3% |
| Financial income | 75/76B | €28 | €8 | -€20 | -71.4% |
| Recurring financial income | 75 | €28 | €8 | -€20 | -71.4% |
| Financial charges | 65/66B | €3,027 | €2,492 | -€535 | -17.7% |
| Recurring financial charges | 65 | €3,027 | €2,492 | -€535 | -17.7% |
| Profit (loss) for the period before taxes | 9903 | €57,270 | €69,417 | +€12,147 | +21.2% |
| Transfer from deferred taxes | 780 | €1,556 | €1,556 | = | 0.0% |
| Income taxes | 67/77 | €28,833 | €34,670 | +€5,837 | +20.2% |
| Profit (loss) for the period | 9904 | €29,993 | €36,303 | +€6,310 | +21.0% |
| Transfer from tax-exempt reserves | 789 | €4,669 | €4,669 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €34,662 | €40,972 | +€6,310 | +18.2% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.