Javandi: 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.
Javandi
Largest movements
- Cash +€38,766
up €38,766 (+35.5%), from €109,264 to €148,030
mainly Tax, wage and social debts (+€25,821) and Net result for the year (+€15,537)
- Tangible fixed assets -€10,070
down €10,070 (-33.6%), from €29,961 to €19,891
- Receivables within one year -€9,347
down €9,347 (-20.6%), from €45,363 to €36,015
of which Trade receivables: -€8,993
- Tax, wage and social debts +€25,821
up €25,821 (+48.8%), from €52,957 to €78,778
of which Remuneration and social security: +€26,636
- Trade debts -€5,546
down €5,546 (-42.2%), from €13,157 to €7,611
- Gross operating margin -€13,367
down €13,367 (-3.1%), from €424,811 to €411,444
- Taxes -€4,371
down €4,371 (-44.8%), from €9,762 to €5,391
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 | €184,835 | €204,568 | +€19,732 | +10.7% |
| Fixed assets | 21/28 | €29,961 | €19,891 | -€10,070 | -33.6% |
| Tangible fixed assets | 22/27 | €29,961 | €19,891 | -€10,070 | -33.6% |
| Furniture and vehicles | 24 | €29,961 | €19,891 | -€10,070 | -33.6% |
| Current assets | 29/58 | €154,874 | €184,676 | +€29,802 | +19.2% |
| Amounts receivable within one year | 40/41 | €45,363 | €36,015 | -€9,347 | -20.6% |
| Trade receivables | 40 | €44,908 | €35,914 | -€8,993 | -20.0% |
| Other amounts receivable | 41 | €455 | €101 | -€354 | -77.8% |
| Cash at bank and in hand | 54/58 | €109,264 | €148,030 | +€38,766 | +35.5% |
| Deferred charges and accrued income | 490/1 | €247 | €631 | +€383 | +155.1% |
| Total equity and liabilities | 10/49 | €184,835 | €204,568 | +€19,732 | +10.7% |
| Equity | 10/15 | €117,054 | €116,514 | -€540 | -0.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €110,854 | €110,314 | -€540 | -0.5% |
| Distributable reserves | 133 | €110,854 | €110,314 | -€540 | -0.5% |
| Amounts payable | 17/49 | €67,781 | €88,054 | +€20,273 | +29.9% |
| Amounts payable within one year | 42/48 | €67,781 | €88,054 | +€20,273 | +29.9% |
| Trade debts | 44 | €13,157 | €7,611 | -€5,546 | -42.2% |
| Suppliers | 440/4 | €13,157 | €7,611 | -€5,546 | -42.2% |
| Taxes, remuneration and social security | 45 | €52,957 | €78,778 | +€25,821 | +48.8% |
| Taxes | 450/3 | €17,354 | €16,538 | -€816 | -4.7% |
| Remuneration and social security | 454/9 | €35,603 | €62,239 | +€26,636 | +74.8% |
| Other amounts payable | 47/48 | €1,667 | €1,665 | -€2 | -0.1% |
| Remuneration, social security and pensions | 62 | €381,025 | €379,662 | -€1,362 | -0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,070 | €10,070 | = | 0.0% |
| Other operating charges | 640/8 | €1,059 | €1,203 | +€144 | +13.6% |
| Gross operating margin | 9900 | €424,811 | €411,444 | -€13,367 | -3.1% |
| Operating profit (loss) | 9901 | €32,658 | €20,509 | -€12,149 | -37.2% |
| Financial income | 75/76B | €391 | €467 | +€77 | +19.7% |
| Recurring financial income | 75 | €391 | €467 | +€77 | +19.7% |
| Financial charges | 65/66B | €46 | €48 | +€2 | +3.6% |
| Recurring financial charges | 65 | €46 | €48 | +€2 | +3.6% |
| Profit (loss) for the period before taxes | 9903 | €33,002 | €20,928 | -€12,074 | -36.6% |
| Income taxes | 67/77 | €9,762 | €5,391 | -€4,371 | -44.8% |
| Profit (loss) for the period | 9904 | €23,240 | €15,537 | -€7,703 | -33.1% |
| Profit (loss) for the period to be appropriated | 9905 | €23,240 | €15,537 | -€7,703 | -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 5 October 2026 via checked.be.