JAVALEX: 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.
JAVALEX
Largest movements
- Current investments +€120,941
up €120,941 (+18.0%), from €670,522 to €791,463
- Cash -€75,165
down €75,165 (-31.9%), from €235,476 to €160,311
mainly Current investments (-€120,941) and Contributions, distributions and other (-€70,796)
- Receivables within one year -€49,753
down €49,753 (-54.5%), from €91,275 to €41,522
of which Other amounts receivable: -€56,638
- Reserves +€94,287
up €94,287 (+15.4%), from €611,246 to €705,532
- Other debts -€63,865
down €63,865 (-20.6%), from €310,013 to €246,148
- Tax, wage and social debts -€29,098
down €29,098 (-66.9%), from €43,500 to €14,401
- Gross operating margin +€21,383
up €21,383 (+10.6%), from €200,792 to €222,175
- Financial income +€9,790
up €9,790 (+58.5%), from €16,743 to €26,532
- Taxes +€5,798
up €5,798 (+9.9%), from €58,692 to €64,491
- Financial charges +€5,411
up €5,411 (+56.0%), from €9,658 to €15,069
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 | €1,003,839 | €999,285 | -€4,554 | -0.5% |
| Fixed assets | 21/28 | €1,598 | €2,380 | +€781 | +48.9% |
| Tangible fixed assets | 22/27 | €1,598 | €2,380 | +€781 | +48.9% |
| Furniture and vehicles | 24 | €1,598 | €2,380 | +€781 | +48.9% |
| Current assets | 29/58 | €1,002,241 | €996,906 | -€5,336 | -0.5% |
| Amounts receivable within one year | 40/41 | €91,275 | €41,522 | -€49,753 | -54.5% |
| Trade receivables | 40 | €34,638 | €41,522 | +€6,884 | +19.9% |
| Other amounts receivable | 41 | €56,638 | €0 | -€56,638 | -100% |
| Current investments | 50/53 | €670,522 | €791,463 | +€120,941 | +18.0% |
| Cash at bank and in hand | 54/58 | €235,476 | €160,311 | -€75,165 | -31.9% |
| Deferred charges and accrued income | 490/1 | €4,968 | €3,610 | -€1,358 | -27.3% |
| Total equity and liabilities | 10/49 | €1,003,839 | €999,285 | -€4,554 | -0.5% |
| Equity | 10/15 | €631,246 | €725,532 | +€94,287 | +14.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €611,246 | €705,532 | +€94,287 | +15.4% |
| Distributable reserves | 133 | €611,246 | €705,532 | +€94,287 | +15.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €372,594 | €273,753 | -€98,841 | -26.5% |
| Amounts payable within one year | 42/48 | €353,752 | €260,872 | -€92,880 | -26.3% |
| Trade debts | 44 | €239 | €322 | +€83 | +34.7% |
| Suppliers | 440/4 | €239 | €322 | +€83 | +34.7% |
| Taxes, remuneration and social security | 45 | €43,500 | €14,401 | -€29,098 | -66.9% |
| Taxes | 450/3 | €43,500 | €14,401 | -€29,098 | -66.9% |
| Other amounts payable | 47/48 | €310,013 | €246,148 | -€63,865 | -20.6% |
| Accrued charges and deferred income | 492/3 | €18,842 | €12,881 | -€5,961 | -31.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,975 | €2,193 | -€782 | -26.3% |
| Other operating charges | 640/8 | €2,364 | €1,872 | -€492 | -20.8% |
| Gross operating margin | 9900 | €200,792 | €222,175 | +€21,383 | +10.6% |
| Operating profit (loss) | 9901 | €195,452 | €218,110 | +€22,657 | +11.6% |
| Financial income | 75/76B | €16,743 | €26,532 | +€9,790 | +58.5% |
| Recurring financial income | 75 | €16,743 | €26,532 | +€9,790 | +58.5% |
| Financial charges | 65/66B | €9,658 | €15,069 | +€5,411 | +56.0% |
| Recurring financial charges | 65 | €9,658 | €15,069 | +€5,411 | +56.0% |
| Profit (loss) for the period before taxes | 9903 | €202,537 | €229,573 | +€27,036 | +13.3% |
| Income taxes | 67/77 | €58,692 | €64,491 | +€5,798 | +9.9% |
| Profit (loss) for the period | 9904 | €143,845 | €165,082 | +€21,237 | +14.8% |
| Profit (loss) for the period to be appropriated | 9905 | €143,845 | €165,082 | +€21,237 | +14.8% |
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 31 October 2026 via checked.be.