JAVAND: 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.
JAVAND
Largest movements
- Receivables within one year -€16,896
down €16,896 (-13.9%), from €121,435 to €104,540
of which Trade receivables: -€8,955
- Debts after one year -€24,296
down €24,296 (-21.7%), from €111,848 to €87,552
- Reserves -€22,626
down €22,626 (-6.3%), from €361,216 to €338,590
of which Distributable reserves: -€22,626
- Other debts +€12,750
up €12,750 (+17.6%), from €72,250 to €85,000
- Short-term financial debts +€11,738
new in 2025: €11,738
- Financial income -€3,830
down €3,830 (-51.3%), from €7,465 to €3,635
- Depreciation +€1,736
up €1,736 (+50.5%), from €3,439 to €5,175
- Gross operating margin +€1,310
up €1,310 (+1.2%), from €107,535 to €108,845
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 | €624,020 | €598,669 | -€25,351 | -4.1% |
| Fixed assets | 21/28 | €486,380 | €481,205 | -€5,175 | -1.1% |
| Tangible fixed assets | 22/27 | €48,313 | €43,138 | -€5,175 | -10.7% |
| Land and buildings | 22 | €48,313 | €43,138 | -€5,175 | -10.7% |
| Financial fixed assets | 28 | €438,067 | €438,067 | = | 0.0% |
| Current assets | 29/58 | €137,640 | €117,464 | -€20,176 | -14.7% |
| Amounts receivable within one year | 40/41 | €121,435 | €104,540 | -€16,896 | -13.9% |
| Trade receivables | 40 | €47,999 | €39,045 | -€8,955 | -18.7% |
| Other amounts receivable | 41 | €73,436 | €65,495 | -€7,941 | -10.8% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €16,204 | €12,924 | -€3,280 | -20.2% |
| Total equity and liabilities | 10/49 | €624,020 | €598,669 | -€25,351 | -4.1% |
| Equity | 10/15 | €379,816 | €357,190 | -€22,626 | -6.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €361,216 | €338,590 | -€22,626 | -6.3% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €361,216 | €338,590 | -€22,626 | -6.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €244,204 | €241,479 | -€2,725 | -1.1% |
| Amounts payable after more than one year | 17 | €111,848 | €87,552 | -€24,296 | -21.7% |
| Financial debts | 170/4 | €111,848 | €87,552 | -€24,296 | -21.7% |
| Amounts payable within one year | 42/48 | €132,356 | €153,927 | +€21,571 | +16.3% |
| Current portion of amounts payable after more than one year | 42 | €23,983 | €26,429 | +€2,445 | +10.2% |
| Financial debts | 43 | - | €11,738 | +€11,738 | |
| Credit institutions | 430/8 | - | €11,738 | +€11,738 | |
| Trade debts | 44 | €4,169 | €1,074 | -€3,095 | -74.2% |
| Suppliers | 440/4 | €4,169 | €1,074 | -€3,095 | -74.2% |
| Taxes, remuneration and social security | 45 | €31,953 | €29,686 | -€2,267 | -7.1% |
| Taxes | 450/3 | €31,953 | €29,686 | -€2,267 | -7.1% |
| Other amounts payable | 47/48 | €72,250 | €85,000 | +€12,750 | +17.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,439 | €5,175 | +€1,736 | +50.5% |
| Other operating charges | 640/8 | €1,331 | €1,563 | +€233 | +17.5% |
| Gross operating margin | 9900 | €107,535 | €108,845 | +€1,310 | +1.2% |
| Operating profit (loss) | 9901 | €102,765 | €102,106 | -€659 | -0.6% |
| Financial income | 75/76B | €7,465 | €3,635 | -€3,830 | -51.3% |
| Recurring financial income | 75 | €7,465 | €3,635 | -€3,830 | -51.3% |
| Financial charges | 65/66B | €2,273 | €2,071 | -€201 | -8.9% |
| Recurring financial charges | 65 | €2,273 | €2,071 | -€201 | -8.9% |
| Profit (loss) for the period before taxes | 9903 | €107,957 | €103,670 | -€4,288 | -4.0% |
| Income taxes | 67/77 | €27,011 | €26,296 | -€715 | -2.6% |
| Profit (loss) for the period | 9904 | €80,947 | €77,374 | -€3,573 | -4.4% |
| Profit (loss) for the period to be appropriated | 9905 | €80,947 | €77,374 | -€3,573 | -4.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.