JAVAMO: 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.
JAVAMO
Largest movements
- Cash +€33,313
up €33,313 (+170.5%), from €19,541 to €52,853
mainly Net result for the year (+€25,073) and Tax, wage and social debts (+€10,918)
- Reserves +€25,073
up €25,073 (+253.8%), from €9,878 to €34,951
- Tax, wage and social debts +€10,918
up €10,918 (+163.2%), from €6,689 to €17,607
- Trade debts -€6,213
down €6,213 (-78.4%), from €7,923 to €1,710
- Other debts +€2,584
up €2,584 (+190.2%), from €1,359 to €3,942
- Gross operating margin +€26,372
up €26,372 (+166.0%), from €15,883 to €42,255
- Taxes +€7,082
up €7,082 (+168.9%), from €4,193 to €11,275
- Financial charges +€1,996
up €1,996 (+165.2%), from €1,209 to €3,205
- Depreciation +€1,448
up €1,448 (+470.0%), from €308 to €1,756
- Other operating charges +€651
up €651 (+220.1%), from €296 to €947
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €28,944 | €62,037 | +€33,093 | +114.3% |
| Fixed assets | 21/28 | €9,403 | €8,786 | -€617 | -6.6% |
| Tangible fixed assets | 22/27 | €9,403 | €8,786 | -€617 | -6.6% |
| Land and buildings | 22 | €4,967 | €4,470 | -€497 | -10.0% |
| Plant, machinery and equipment | 23 | €1,865 | €1,668 | -€196 | -10.5% |
| Furniture and vehicles | 24 | €2,571 | €2,648 | +€76 | +3.0% |
| Current assets | 29/58 | €19,541 | €53,251 | +€33,710 | +172.5% |
| Amounts receivable within one year | 40/41 | - | €12 | +€12 | |
| Other amounts receivable | 41 | - | €12 | +€12 | |
| Cash at bank and in hand | 54/58 | €19,541 | €52,853 | +€33,313 | +170.5% |
| Deferred charges and accrued income | 490/1 | - | €386 | +€386 | |
| Total equity and liabilities | 10/49 | €28,944 | €62,037 | +€33,093 | +114.3% |
| Equity | 10/15 | €12,378 | €37,451 | +€25,073 | +202.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €9,878 | €34,951 | +€25,073 | +253.8% |
| Distributable reserves | 133 | €9,878 | €34,951 | +€25,073 | +253.8% |
| Amounts payable | 17/49 | €16,566 | €24,586 | +€8,020 | +48.4% |
| Amounts payable within one year | 42/48 | €16,566 | €24,441 | +€7,875 | +47.5% |
| Financial debts | 43 | €595 | €1,181 | +€586 | +98.4% |
| Credit institutions | 430/8 | €595 | €1,181 | +€586 | +98.4% |
| Trade debts | 44 | €7,923 | €1,710 | -€6,213 | -78.4% |
| Suppliers | 440/4 | €7,923 | €1,710 | -€6,213 | -78.4% |
| Taxes, remuneration and social security | 45 | €6,689 | €17,607 | +€10,918 | +163.2% |
| Taxes | 450/3 | €6,689 | €17,607 | +€10,918 | +163.2% |
| Other amounts payable | 47/48 | €1,359 | €3,942 | +€2,584 | +190.2% |
| Accrued charges and deferred income | 492/3 | - | €145 | +€145 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €308 | €1,756 | +€1,448 | +470.0% |
| Other operating charges | 640/8 | €296 | €947 | +€651 | +220.1% |
| Gross operating margin | 9900 | €15,883 | €42,255 | +€26,372 | +166.0% |
| Operating profit (loss) | 9901 | €15,279 | €39,552 | +€24,273 | +158.9% |
| Financial charges | 65/66B | €1,209 | €3,205 | +€1,996 | +165.2% |
| Recurring financial charges | 65 | €1,209 | €3,205 | +€1,996 | +165.2% |
| Profit (loss) for the period before taxes | 9903 | €14,071 | €36,348 | +€22,277 | +158.3% |
| Income taxes | 67/77 | €4,193 | €11,275 | +€7,082 | +168.9% |
| Profit (loss) for the period | 9904 | €9,878 | €25,073 | +€15,195 | +153.8% |
| Profit (loss) for the period to be appropriated | 9905 | €9,878 | €25,073 | +€15,195 | +153.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.