JAVANA B2B: 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 B2B
Largest movements
- Cash -€55,749
down €55,749 (-59.8%), from €93,251 to €37,501
mainly Current portion of long-term debt (-€94,921) and Investment in fixed assets (net) (-€76,148)
- Receivables within one year +€45,109
up €45,109 (+17.6%), from €256,514 to €301,624
of which Trade receivables: +€38,923
- Tangible fixed assets -€40,475
down €40,475 (-4.1%), from €990,497 to €950,022
of which Land and buildings: -€34,596
- Current portion of long-term debt -€94,921
down €94,921 (-46.7%), from €203,363 to €108,443
- Short-term financial debts +€91,000
new in 2025: €91,000
- Debts after one year -€73,092
down €73,092 (-12.1%), from €605,891 to €532,799
- Trade debts +€17,614
up €17,614 (+7.7%), from €227,716 to €245,330
- Gross operating margin -€30,467
down €30,467 (-12.2%), from €249,250 to €218,783
- Staff costs +€14,470
up €14,470 (+46.9%), from €30,868 to €45,338
- Taxes -€12,904
down €12,904 (-77.0%), from €16,764 to €3,860
- Depreciation +€6,483
up €6,483 (+5.9%), from €110,140 to €116,623
- Other operating charges -€2,644
down €2,644 (-22.0%), from €12,017 to €9,373
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 | €1,498,345 | €1,432,402 | -€65,943 | -4.4% |
| Fixed assets | 21/28 | €991,997 | €951,522 | -€40,475 | -4.1% |
| Tangible fixed assets | 22/27 | €990,497 | €950,022 | -€40,475 | -4.1% |
| Land and buildings | 22 | €793,729 | €759,133 | -€34,596 | -4.4% |
| Plant, machinery and equipment | 23 | €147,401 | €157,882 | +€10,481 | +7.1% |
| Furniture and vehicles | 24 | €49,367 | €33,007 | -€16,360 | -33.1% |
| Financial fixed assets | 28 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €506,348 | €480,880 | -€25,468 | -5.0% |
| Stocks and contracts in progress | 3 | €150,114 | €139,409 | -€10,705 | -7.1% |
| Stocks | 30/36 | €150,114 | €139,409 | -€10,705 | -7.1% |
| Amounts receivable within one year | 40/41 | €256,514 | €301,624 | +€45,109 | +17.6% |
| Trade receivables | 40 | €128,020 | €166,943 | +€38,923 | +30.4% |
| Other amounts receivable | 41 | €128,494 | €134,681 | +€6,187 | +4.8% |
| Cash at bank and in hand | 54/58 | €93,251 | €37,501 | -€55,749 | -59.8% |
| Deferred charges and accrued income | 490/1 | €6,469 | €2,347 | -€4,123 | -63.7% |
| Total equity and liabilities | 10/49 | €1,498,345 | €1,432,402 | -€65,943 | -4.4% |
| Equity | 10/15 | €281,869 | €288,459 | +€6,590 | +2.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €263,269 | €269,859 | +€6,590 | +2.5% |
| Distributable reserves | 133 | €263,269 | €269,859 | +€6,590 | +2.5% |
| Amounts payable | 17/49 | €1,216,476 | €1,143,944 | -€72,533 | -6.0% |
| Amounts payable after more than one year | 17 | €605,891 | €532,799 | -€73,092 | -12.1% |
| Financial debts | 170/4 | €605,891 | €532,799 | -€73,092 | -12.1% |
| Amounts payable within one year | 42/48 | €610,585 | €611,145 | +€559 | +0.1% |
| Current portion of amounts payable after more than one year | 42 | €203,363 | €108,443 | -€94,921 | -46.7% |
| Financial debts | 43 | - | €91,000 | +€91,000 | |
| Credit institutions | 430/8 | - | €91,000 | +€91,000 | |
| Trade debts | 44 | €227,716 | €245,330 | +€17,614 | +7.7% |
| Suppliers | 440/4 | €227,716 | €245,330 | +€17,614 | +7.7% |
| Advances received on contracts in progress | 46 | €232 | €240 | +€8 | +3.6% |
| Taxes, remuneration and social security | 45 | €36,237 | €24,317 | -€11,920 | -32.9% |
| Taxes | 450/3 | €32,215 | €18,312 | -€13,903 | -43.2% |
| Remuneration and social security | 454/9 | €4,022 | €6,005 | +€1,982 | +49.3% |
| Other amounts payable | 47/48 | €143,037 | €141,815 | -€1,222 | -0.9% |
| Remuneration, social security and pensions | 62 | €30,868 | €45,338 | +€14,470 | +46.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €110,140 | €116,623 | +€6,483 | +5.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€419 | €0 | +€419 | |
| Other operating charges | 640/8 | €12,017 | €9,373 | -€2,644 | -22.0% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €249,250 | €218,783 | -€30,467 | -12.2% |
| Operating profit (loss) | 9901 | €96,643 | €47,449 | -€49,195 | -50.9% |
| Financial income | 75/76B | €1,769 | €2,997 | +€1,228 | +69.4% |
| Recurring financial income | 75 | €1,769 | €2,997 | +€1,228 | +69.4% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €42,408 | €39,996 | -€2,413 | -5.7% |
| Recurring financial charges | 65 | €41,920 | €39,996 | -€1,925 | -4.6% |
| Non-recurring financial charges | 66B | €488 | €0 | -€488 | -100% |
| Profit (loss) for the period before taxes | 9903 | €56,003 | €10,450 | -€45,553 | -81.3% |
| Income taxes | 67/77 | €16,764 | €3,860 | -€12,904 | -77.0% |
| Profit (loss) for the period | 9904 | €39,240 | €6,590 | -€32,650 | -83.2% |
| Profit (loss) for the period to be appropriated | 9905 | €39,240 | €6,590 | -€32,650 | -83.2% |
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 30 October 2026 via checked.be.