JAVAME: 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.
JAVAME
Largest movements
- Intangible fixed assets -€2,964
down €2,964 (-23.5%), from €12,595 to €9,632
- Receivables within one year -€1,200
down €1,200 (-14.2%), from €8,470 to €7,270
of which Trade receivables: -€8,470
- Debts after one year +€67,612
up €67,612 (+140%), from €48,370 to €115,982
of which Other amounts payable: +€65,193
- Other debts -€39,185
no longer reported in 2025 (was €39,185)
- Trade debts -€34,408
no longer reported in 2025 (was €34,408)
- Tax, wage and social debts +€1,476
up €1,476 (+177%), from €836 to €2,312
- Gross operating margin +€1,263
up €1,263 (+24.7%), from €5,118 to €6,381
- Depreciation +€796
up €796 (+33.8%), from €2,360 to €3,156
- Other operating charges +€298
up €298 (+212%), from €141 to €439
- Taxes +€269
new in 2025: €269
- Financial charges +€96
up €96 (+4.1%), from €2,348 to €2,444
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 | €22,741 | €18,309 | -€4,432 | -19.5% |
| Fixed assets | 21/28 | €14,195 | €11,039 | -€3,156 | -22.2% |
| Intangible fixed assets | 21 | €12,595 | €9,632 | -€2,964 | -23.5% |
| Tangible fixed assets | 22/27 | €1,600 | €1,407 | -€193 | -12.0% |
| Land and buildings | 22 | €1,221 | €1,191 | -€30 | -2.5% |
| Furniture and vehicles | 24 | €379 | €216 | -€162 | -42.9% |
| Current assets | 29/58 | €8,546 | €7,270 | -€1,276 | -14.9% |
| Amounts receivable within one year | 40/41 | €8,470 | €7,270 | -€1,200 | -14.2% |
| Trade receivables | 40 | €8,470 | - | -€8,470 | |
| Other amounts receivable | 41 | - | €7,270 | +€7,270 | |
| Cash at bank and in hand | 54/58 | €76 | - | -€76 | |
| Total equity and liabilities | 10/49 | €22,741 | €18,309 | -€4,432 | -19.5% |
| Equity | 10/15 | -€100,058 | -€99,985 | +€73 | +0.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€118,658 | -€118,585 | +€73 | +0.1% |
| Amounts payable | 17/49 | €122,798 | €118,294 | -€4,505 | -3.7% |
| Amounts payable after more than one year | 17 | €48,370 | €115,982 | +€67,612 | +140% |
| Financial debts | 170/4 | €48,370 | €50,788 | +€2,418 | +5.0% |
| Other amounts payable | 178/9 | - | €65,193 | +€65,193 | |
| Amounts payable within one year | 42/48 | €74,429 | €2,312 | -€72,117 | -96.9% |
| Trade debts | 44 | €34,408 | - | -€34,408 | |
| Suppliers | 440/4 | €34,408 | - | -€34,408 | |
| Taxes, remuneration and social security | 45 | €836 | €2,312 | +€1,476 | +177% |
| Taxes | 450/3 | €836 | €2,312 | +€1,476 | +177% |
| Other amounts payable | 47/48 | €39,185 | - | -€39,185 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,360 | €3,156 | +€796 | +33.8% |
| Other operating charges | 640/8 | €141 | €439 | +€298 | +212% |
| Gross operating margin | 9900 | €5,118 | €6,381 | +€1,263 | +24.7% |
| Operating profit (loss) | 9901 | €2,618 | €2,786 | +€169 | +6.4% |
| Financial charges | 65/66B | €2,348 | €2,444 | +€96 | +4.1% |
| Recurring financial charges | 65 | €2,348 | €2,444 | +€96 | +4.1% |
| Profit (loss) for the period before taxes | 9903 | €269 | €342 | +€73 | +27.0% |
| Income taxes | 67/77 | - | €269 | +€269 | |
| Profit (loss) for the period | 9904 | €269 | €73 | -€196 | -72.9% |
| Profit (loss) for the period to be appropriated | 9905 | €269 | €73 | -€196 | -72.9% |
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 24 October 2026 via checked.be.