Javana: 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.
Javana
Largest movements
- Cash +€142,762
up €142,762 (+147%), from €97,135 to €239,897
mainly Net result for the year (+€133,703) and Current investments (+€82,380)
- Current investments -€82,380
down €82,380 (-100.0%), from €82,386 to €7
- Stocks and contracts +€45,077
up €45,077 (+40.0%), from €112,709 to €157,786
- Tangible fixed assets -€36,604
down €36,604 (-35.9%), from €102,072 to €65,468
of which Other tangible fixed assets: -€25,047
- Receivables within one year +€18,763
up €18,763 (+8.5%), from €220,277 to €239,040
of which Other amounts receivable: +€23,003
- Reserves +€117,703
up €117,703 (+29.5%), from €399,502 to €517,205
of which Distributable reserves: +€117,703
- Debts after one year -€30,634
down €30,634 (-61.9%), from €49,478 to €18,844
- Trade debts +€14,942
up €14,942 (+58.8%), from €25,427 to €40,369
- Short-term financial debts -€13,055
down €13,055 (-81.3%), from €16,055 to €3,000
- Current portion of long-term debt -€10,484
down €10,484 (-25.5%), from €41,118 to €30,634
- Gross operating margin +€44,403
up €44,403 (+12.1%), from €366,982 to €411,385
- Financial charges +€40,285
up €40,285 (+433%), from €9,313 to €49,598
- Staff costs -€32,478
down €32,478 (-19.2%), from €169,064 to €136,586
- Taxes +€11,960
up €11,960 (+30.3%), from €39,487 to €51,447
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 | €644,220 | €730,810 | +€86,591 | +13.4% |
| Fixed assets | 21/28 | €103,628 | €65,468 | -€38,160 | -36.8% |
| Intangible fixed assets | 21 | €1,556 | - | -€1,556 | |
| Tangible fixed assets | 22/27 | €102,072 | €65,468 | -€36,604 | -35.9% |
| Plant, machinery and equipment | 23 | €3,837 | €1,606 | -€2,231 | -58.1% |
| Furniture and vehicles | 24 | €28,426 | €19,100 | -€9,326 | -32.8% |
| Other tangible fixed assets | 26 | €69,809 | €44,762 | -€25,047 | -35.9% |
| Current assets | 29/58 | €540,592 | €665,342 | +€124,750 | +23.1% |
| Amounts receivable after more than one year | 29 | €27,000 | €27,000 | = | 0.0% |
| Other amounts receivable | 291 | €27,000 | €27,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €112,709 | €157,786 | +€45,077 | +40.0% |
| Stocks | 30/36 | €112,709 | €157,786 | +€45,077 | +40.0% |
| Amounts receivable within one year | 40/41 | €220,277 | €239,040 | +€18,763 | +8.5% |
| Trade receivables | 40 | €8,736 | €4,496 | -€4,241 | -48.5% |
| Other amounts receivable | 41 | €211,541 | €234,544 | +€23,003 | +10.9% |
| Current investments | 50/53 | €82,386 | €7 | -€82,380 | -100.0% |
| Cash at bank and in hand | 54/58 | €97,135 | €239,897 | +€142,762 | +147% |
| Deferred charges and accrued income | 490/1 | €1,085 | €1,613 | +€528 | +48.7% |
| Total equity and liabilities | 10/49 | €644,220 | €730,810 | +€86,591 | +13.4% |
| Equity | 10/15 | €461,502 | €579,205 | +€117,703 | +25.5% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €399,502 | €517,205 | +€117,703 | +29.5% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €393,302 | €511,005 | +€117,703 | +29.9% |
| Amounts payable | 17/49 | €182,718 | €151,605 | -€31,112 | -17.0% |
| Amounts payable after more than one year | 17 | €49,478 | €18,844 | -€30,634 | -61.9% |
| Financial debts | 170/4 | €49,478 | €18,844 | -€30,634 | -61.9% |
| Amounts payable within one year | 42/48 | €127,444 | €126,920 | -€524 | -0.4% |
| Current portion of amounts payable after more than one year | 42 | €41,118 | €30,634 | -€10,484 | -25.5% |
| Financial debts | 43 | €16,055 | €3,000 | -€13,055 | -81.3% |
| Credit institutions | 430/8 | €16,055 | €3,000 | -€13,055 | -81.3% |
| Trade debts | 44 | €25,427 | €40,369 | +€14,942 | +58.8% |
| Suppliers | 440/4 | €25,427 | €40,369 | +€14,942 | +58.8% |
| Taxes, remuneration and social security | 45 | €28,067 | €36,139 | +€8,072 | +28.8% |
| Taxes | 450/3 | €19,741 | €25,228 | +€5,487 | +27.8% |
| Remuneration and social security | 454/9 | €8,326 | €10,911 | +€2,585 | +31.0% |
| Other amounts payable | 47/48 | €16,778 | €16,778 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €5,795 | €5,841 | +€46 | +0.8% |
| Non-recurring operating income | 76A | €0 | - | -€0 | |
| Remuneration, social security and pensions | 62 | €169,064 | €136,586 | -€32,478 | -19.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,109 | €42,191 | -€918 | -2.1% |
| Other operating charges | 640/8 | €4,003 | €4,730 | +€727 | +18.2% |
| Gross operating margin | 9900 | €366,982 | €411,385 | +€44,403 | +12.1% |
| Operating profit (loss) | 9901 | €150,806 | €227,878 | +€77,071 | +51.1% |
| Financial income | 75/76B | €7,209 | €6,870 | -€339 | -4.7% |
| Recurring financial income | 75 | €7,209 | €6,870 | -€339 | -4.7% |
| Financial charges | 65/66B | €9,313 | €49,598 | +€40,285 | +433% |
| Recurring financial charges | 65 | €9,313 | €49,598 | +€40,285 | +433% |
| Profit (loss) for the period before taxes | 9903 | €148,702 | €185,150 | +€36,448 | +24.5% |
| Income taxes | 67/77 | €39,487 | €51,447 | +€11,960 | +30.3% |
| Profit (loss) for the period | 9904 | €109,215 | €133,703 | +€24,487 | +22.4% |
| Profit (loss) for the period to be appropriated | 9905 | €109,215 | €133,703 | +€24,487 | +22.4% |
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.