JAVAL CONSTRUCT: 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.
JAVAL CONSTRUCT
Largest movements
- Receivables within one year +€6,810
up €6,810 (+844.6%), from €806 to €7,616
of which Trade receivables: +€5,225
- Cash -€4,857
down €4,857 (-28.8%), from €16,888 to €12,031
mainly Receivables within one year (-€6,810) and Tax, wage and social debts (-€1,772)
- Financial fixed assets -€1,300
no longer reported in 2023 (was €1,300)
- Deferred charges and accrued income -€629
no longer reported in 2023 (was €629)
- Profit (loss) carried forward +€1,789
up €1,789 (+23.2%), from €7,704 to €9,494
- Tax, wage and social debts -€1,772
down €1,772 (-63.2%), from €2,805 to €1,033
- Gross operating margin +€12,260
up €12,260, from -€10,226 to €2,034
- Other operating charges -€474
no longer reported in 2023 (was €474)
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €19,624 | €19,647 | +€24 | +0.1% |
| Fixed assets | 21/28 | €1,300 | - | -€1,300 | |
| Financial fixed assets | 28 | €1,300 | - | -€1,300 | |
| Current assets | 29/58 | €18,324 | €19,647 | +€1,324 | +7.2% |
| Amounts receivable within one year | 40/41 | €806 | €7,616 | +€6,810 | +844.6% |
| Trade receivables | 40 | - | €5,225 | +€5,225 | |
| Other amounts receivable | 41 | €806 | €2,391 | +€1,585 | +196.5% |
| Cash at bank and in hand | 54/58 | €16,888 | €12,031 | -€4,857 | -28.8% |
| Deferred charges and accrued income | 490/1 | €629 | - | -€629 | |
| Total equity and liabilities | 10/49 | €19,624 | €19,647 | +€24 | +0.1% |
| Equity | 10/15 | €15,764 | €17,554 | +€1,789 | +11.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,704 | €9,494 | +€1,789 | +23.2% |
| Amounts payable | 17/49 | €3,859 | €2,094 | -€1,766 | -45.8% |
| Amounts payable within one year | 42/48 | €3,859 | €2,094 | -€1,766 | -45.8% |
| Trade debts | 44 | €1,055 | €1,061 | +€6 | +0.6% |
| Suppliers | 440/4 | €1,055 | €1,061 | +€6 | +0.6% |
| Taxes, remuneration and social security | 45 | €2,805 | €1,033 | -€1,772 | -63.2% |
| Taxes | 450/3 | €2,805 | €1,033 | -€1,772 | -63.2% |
| Non-recurring operating income | 76A | - | €6,033 | +€6,033 | |
| Other operating charges | 640/8 | €474 | - | -€474 | |
| Gross operating margin | 9900 | -€10,226 | €2,034 | +€12,260 | |
| Operating profit (loss) | 9901 | -€10,700 | €2,034 | +€12,734 | |
| Financial income | 75/76B | €72 | €64 | -€8 | -11.0% |
| Recurring financial income | 75 | €72 | €64 | -€8 | -11.0% |
| Financial charges | 65/66B | €229 | €309 | +€80 | +35.1% |
| Recurring financial charges | 65 | €229 | €309 | +€80 | +35.1% |
| Profit (loss) for the period before taxes | 9903 | -€10,856 | €1,789 | +€12,646 | |
| Profit (loss) for the period | 9904 | -€10,856 | €1,789 | +€12,646 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,856 | €1,789 | +€12,646 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.