JAVALOT: 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.
JAVALOT
Largest movements
- Receivables within one year -€119,639
down €119,639 (-23.6%), from €507,185 to €387,546
of which Other amounts receivable: -€174,175
- Tangible fixed assets +€107,483
up €107,483 (+12.0%), from €896,817 to €1.0m
of which Plant, machinery and equipment: +€141,562
- Debts after one year -€50,416
down €50,416 (-29.3%), from €171,863 to €121,447
- Tax, wage and social debts +€16,833
up €16,833 (+2635.0%), from €639 to €17,471
- Depreciation -€14,852
down €14,852 (-10.1%), from €146,823 to €131,971
- Other operating charges +€5,631
up €5,631 (+74.4%), from €7,566 to €13,196
- Gross operating margin +€4,521
up €4,521 (+1.1%), from €400,847 to €405,368
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.
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,404,002 | €1,391,846 | -€12,156 | -0.9% |
| Fixed assets | 21/28 | €896,817 | €1,004,300 | +€107,483 | +12.0% |
| Tangible fixed assets | 22/27 | €896,817 | €1,004,300 | +€107,483 | +12.0% |
| Land and buildings | 22 | €579,915 | €564,251 | -€15,665 | -2.7% |
| Plant, machinery and equipment | 23 | €195,127 | €336,689 | +€141,562 | +72.5% |
| Furniture and vehicles | 24 | €32,939 | €24,339 | -€8,600 | -26.1% |
| Other tangible fixed assets | 26 | €88,836 | €79,022 | -€9,814 | -11.0% |
| Current assets | 29/58 | €507,185 | €387,546 | -€119,639 | -23.6% |
| Amounts receivable within one year | 40/41 | €507,185 | €387,546 | -€119,639 | -23.6% |
| Trade receivables | 40 | €110,015 | €164,552 | +€54,536 | +49.6% |
| Other amounts receivable | 41 | €397,170 | €222,994 | -€174,175 | -43.9% |
| Total equity and liabilities | 10/49 | €1,404,002 | €1,391,846 | -€12,156 | -0.9% |
| Equity | 10/15 | €653,414 | €657,195 | +€3,780 | +0.6% |
| Contributions | 10/11 | €600,000 | €600,000 | = | 0.0% |
| Reserves | 13 | €50,441 | €50,441 | = | 0.0% |
| Distributable reserves | 133 | €50,441 | €50,441 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,973 | €6,754 | +€3,780 | +127.1% |
| Amounts payable | 17/49 | €750,587 | €734,651 | -€15,936 | -2.1% |
| Amounts payable after more than one year | 17 | €171,863 | €121,447 | -€50,416 | -29.3% |
| Financial debts | 170/4 | €171,863 | €121,447 | -€50,416 | -29.3% |
| Amounts payable within one year | 42/48 | €315,381 | €350,224 | +€34,844 | +11.0% |
| Current portion of amounts payable after more than one year | 42 | €48,349 | €50,416 | +€2,067 | +4.3% |
| Trade debts | 44 | €26,393 | €32,338 | +€5,945 | +22.5% |
| Suppliers | 440/4 | €26,393 | €32,338 | +€5,945 | +22.5% |
| Taxes, remuneration and social security | 45 | €639 | €17,471 | +€16,833 | +2635.0% |
| Taxes | 450/3 | €639 | €17,471 | +€16,833 | +2635.0% |
| Other amounts payable | 47/48 | €240,000 | €250,000 | +€10,000 | +4.2% |
| Accrued charges and deferred income | 492/3 | €263,344 | €262,980 | -€364 | -0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €146,823 | €131,971 | -€14,852 | -10.1% |
| Other operating charges | 640/8 | €7,566 | €13,196 | +€5,631 | +74.4% |
| Non-recurring operating charges | 66A | - | €91 | +€91 | |
| Gross operating margin | 9900 | €400,847 | €405,368 | +€4,521 | +1.1% |
| Operating profit (loss) | 9901 | €246,459 | €260,110 | +€13,651 | +5.5% |
| Financial income | 75/76B | €9,819 | €7,055 | -€2,764 | -28.1% |
| Recurring financial income | 75 | €9,819 | €7,055 | -€2,764 | -28.1% |
| Financial charges | 65/66B | €10,625 | €8,726 | -€1,900 | -17.9% |
| Recurring financial charges | 65 | €10,625 | €8,726 | -€1,900 | -17.9% |
| Profit (loss) for the period before taxes | 9903 | €245,652 | €258,439 | +€12,787 | +5.2% |
| Income taxes | 67/77 | €1,795 | €4,659 | +€2,863 | +159.5% |
| Profit (loss) for the period | 9904 | €243,857 | €253,780 | +€9,924 | +4.1% |
| Profit (loss) for the period to be appropriated | 9905 | €243,857 | €253,780 | +€9,924 | +4.1% |
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 10 October 2026 via checked.be.