JAVAMED: 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.
JAVAMED
Largest movements
- Cash +€46,358
up €46,358 (+51.1%), from €90,750 to €137,108
mainly Net result for the year (+€96,354) and Deferred charges and accrued income (+€25,393)
- Current investments +€41,489
up €41,489 (+6.4%), from €643,688 to €685,176
- Deferred charges and accrued income -€25,393
down €25,393 (-43.1%), from €58,867 to €33,474
- Reserves +€54,154
up €54,154 (+7.0%), from €775,835 to €829,989
of which Distributable reserves: +€54,154
- Gross operating margin -€78,424
down €78,424 (-35.9%), from €218,191 to €139,767
- Taxes -€23,844
down €23,844 (-34.4%), from €69,402 to €45,558
- Financial income +€6,786
up €6,786 (+136.3%), from €4,980 to €11,766
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
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 | €823,047 | €878,294 | +€55,247 | +6.7% |
| Fixed assets | 21/28 | €29,742 | €22,536 | -€7,206 | -24.2% |
| Tangible fixed assets | 22/27 | €29,742 | €22,536 | -€7,206 | -24.2% |
| Furniture and vehicles | 24 | €29,742 | €22,536 | -€7,206 | -24.2% |
| Current assets | 29/58 | €793,304 | €855,758 | +€62,454 | +7.9% |
| Current investments | 50/53 | €643,688 | €685,176 | +€41,489 | +6.4% |
| Cash at bank and in hand | 54/58 | €90,750 | €137,108 | +€46,358 | +51.1% |
| Deferred charges and accrued income | 490/1 | €58,867 | €33,474 | -€25,393 | -43.1% |
| Total equity and liabilities | 10/49 | €823,047 | €878,294 | +€55,247 | +6.7% |
| Equity | 10/15 | €787,231 | €841,385 | +€54,154 | +6.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €775,835 | €829,989 | +€54,154 | +7.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,695 | €1,695 | = | 0.0% |
| Distributable reserves | 133 | €772,280 | €826,434 | +€54,154 | +7.0% |
| Profit (loss) carried forward | 14 | €5,196 | €5,196 | = | 0.0% |
| Amounts payable | 17/49 | €35,815 | €36,909 | +€1,094 | +3.1% |
| Amounts payable within one year | 42/48 | €30,978 | €28,906 | -€2,071 | -6.7% |
| Trade debts | 44 | €414 | - | -€414 | |
| Suppliers | 440/4 | €414 | - | -€414 | |
| Taxes, remuneration and social security | 45 | €23,542 | €24,591 | +€1,048 | +4.5% |
| Taxes | 450/3 | €23,542 | €24,591 | +€1,048 | +4.5% |
| Other amounts payable | 47/48 | €7,022 | €4,315 | -€2,706 | -38.5% |
| Accrued charges and deferred income | 492/3 | €4,838 | €8,003 | +€3,165 | +65.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,188 | €8,527 | +€339 | +4.1% |
| Other operating charges | 640/8 | €1,538 | €987 | -€551 | -35.8% |
| Gross operating margin | 9900 | €218,191 | €139,767 | -€78,424 | -35.9% |
| Operating profit (loss) | 9901 | €208,466 | €130,253 | -€78,213 | -37.5% |
| Financial income | 75/76B | €4,980 | €11,766 | +€6,786 | +136.3% |
| Recurring financial income | 75 | €4,980 | €11,766 | +€6,786 | +136.3% |
| Financial charges | 65/66B | €97 | €107 | +€11 | +10.9% |
| Recurring financial charges | 65 | €97 | €107 | +€11 | +10.9% |
| Profit (loss) for the period before taxes | 9903 | €213,349 | €141,912 | -€71,437 | -33.5% |
| Income taxes | 67/77 | €69,402 | €45,558 | -€23,844 | -34.4% |
| Profit (loss) for the period | 9904 | €143,947 | €96,354 | -€47,593 | -33.1% |
| Profit (loss) for the period to be appropriated | 9905 | €143,947 | €96,354 | -€47,593 | -33.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.