JAVANI: 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.
JAVANI
Largest movements
- Current investments +€34,050
up €34,050 (+411.8%), from €8,268 to €42,318
- Tangible fixed assets -€12,449
down €12,449 (-5.2%), from €241,131 to €228,682
of which Land and buildings: -€11,141
- Profit (loss) carried forward +€19,603
up €19,603 (+3.5%), from -€555,244 to -€535,641
- Gross operating margin +€34,815
up €34,815 (+1080.3%), from €3,223 to €38,037
- Other operating charges +€1,450
up €1,450 (+33.3%), from €4,359 to €5,808
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 | €250,158 | €272,379 | +€22,222 | +8.9% |
| Fixed assets | 21/28 | €241,131 | €228,682 | -€12,449 | -5.2% |
| Tangible fixed assets | 22/27 | €241,131 | €228,682 | -€12,449 | -5.2% |
| Land and buildings | 22 | €237,782 | €226,641 | -€11,141 | -4.7% |
| Plant, machinery and equipment | 23 | €3,349 | €2,041 | -€1,308 | -39.1% |
| Current assets | 29/58 | €9,027 | €43,697 | +€34,670 | +384.1% |
| Amounts receivable within one year | 40/41 | - | €300 | +€300 | |
| Trade receivables | 40 | - | €300 | +€300 | |
| Current investments | 50/53 | €8,268 | €42,318 | +€34,050 | +411.8% |
| Cash at bank and in hand | 54/58 | €561 | €1,079 | +€518 | +92.3% |
| Deferred charges and accrued income | 490/1 | €197 | €0 | -€197 | -100.0% |
| Total equity and liabilities | 10/49 | €250,158 | €272,379 | +€22,222 | +8.9% |
| Equity | 10/15 | -€210,119 | -€190,515 | +€19,603 | +9.3% |
| Contributions | 10/11 | €320,576 | €320,576 | = | 0.0% |
| Capital | 10 | €320,576 | €320,576 | = | 0.0% |
| Issued capital | 100 | €320,576 | €320,576 | = | 0.0% |
| Reserves | 13 | €24,550 | €24,550 | = | 0.0% |
| Non-distributable reserves | 130/1 | €24,550 | €24,550 | = | 0.0% |
| Legal reserve | 130 | €24,550 | €24,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€555,244 | -€535,641 | +€19,603 | +3.5% |
| Amounts payable | 17/49 | €460,277 | €462,895 | +€2,618 | +0.6% |
| Amounts payable within one year | 42/48 | €460,277 | €462,895 | +€2,618 | +0.6% |
| Trade debts | 44 | €513 | €2,178 | +€1,665 | +324.4% |
| Suppliers | 440/4 | €513 | €2,178 | +€1,665 | +324.4% |
| Other amounts payable | 47/48 | €459,763 | €460,717 | +€953 | +0.2% |
| Non-recurring operating income | 76A | - | €40,910 | +€40,910 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,484 | €12,449 | -€35 | -0.3% |
| Other operating charges | 640/8 | €4,359 | €5,808 | +€1,450 | +33.3% |
| Gross operating margin | 9900 | €3,223 | €38,037 | +€34,815 | +1080.3% |
| Operating profit (loss) | 9901 | -€13,620 | €19,780 | +€33,400 | |
| Financial charges | 65/66B | €193 | €49 | -€144 | -74.8% |
| Recurring financial charges | 65 | €193 | €49 | -€144 | -74.8% |
| Profit (loss) for the period before taxes | 9903 | -€13,813 | €19,731 | +€33,545 | |
| Profit (loss) for the period | 9904 | -€13,813 | €19,731 | +€33,545 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,813 | €19,731 | +€33,545 |
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 7 October 2026 via checked.be.