JAVANILU: 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.
JAVANILU
Largest movements
- Cash -€35,401
down €35,401 (-46.2%), from €76,636 to €41,235
mainly Debts after one year (-€59,905) and Deferred charges and accrued income (-€8)
- Tangible fixed assets -€15,609
down €15,609 (-4.0%), from €386,878 to €371,269
of which Land and buildings: -€12,842
- Debts after one year -€59,905
down €59,905 (-20.0%), from €299,626 to €239,722
of which Other amounts payable: -€33,400
- Reserves +€8,080
up €8,080 (+62.8%), from €12,867 to €20,947
- Financial charges -€3,826
down €3,826 (-30.3%), from €12,636 to €8,810
- Gross operating margin -€1,795
down €1,795 (-4.7%), from €37,807 to €36,013
- Taxes +€1,302
new in 2025: €1,302
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 | €463,876 | €412,875 | -€51,001 | -11.0% |
| Fixed assets | 21/28 | €386,878 | €371,269 | -€15,609 | -4.0% |
| Tangible fixed assets | 22/27 | €386,878 | €371,269 | -€15,609 | -4.0% |
| Land and buildings | 22 | €375,010 | €362,168 | -€12,842 | -3.4% |
| Plant, machinery and equipment | 23 | €11,868 | €9,101 | -€2,767 | -23.3% |
| Current assets | 29/58 | €76,999 | €41,606 | -€35,393 | -46.0% |
| Amounts receivable within one year | 40/41 | €86 | €86 | = | 0.0% |
| Other amounts receivable | 41 | €86 | €86 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €76,636 | €41,235 | -€35,401 | -46.2% |
| Deferred charges and accrued income | 490/1 | €277 | €285 | +€8 | +2.9% |
| Total equity and liabilities | 10/49 | €463,876 | €412,875 | -€51,001 | -11.0% |
| Equity | 10/15 | €137,867 | €145,947 | +€8,080 | +5.9% |
| Contributions | 10/11 | €125,000 | €125,000 | = | 0.0% |
| Reserves | 13 | €12,867 | €20,947 | +€8,080 | +62.8% |
| Distributable reserves | 133 | €12,867 | €20,947 | +€8,080 | +62.8% |
| Amounts payable | 17/49 | €326,010 | €266,929 | -€59,081 | -18.1% |
| Amounts payable after more than one year | 17 | €299,626 | €239,722 | -€59,905 | -20.0% |
| Financial debts | 170/4 | €266,226 | €239,722 | -€26,505 | -10.0% |
| Other amounts payable | 178/9 | €33,400 | €0 | -€33,400 | -100% |
| Amounts payable within one year | 42/48 | €26,383 | €27,207 | +€824 | +3.1% |
| Current portion of amounts payable after more than one year | 42 | €26,383 | €26,505 | +€121 | +0.5% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | - | €302 | +€302 | |
| Taxes | 450/3 | - | €302 | +€302 | |
| Other amounts payable | 47/48 | - | €400 | +€400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,609 | €15,609 | = | 0.0% |
| Other operating charges | 640/8 | €2,146 | €2,212 | +€65 | +3.0% |
| Gross operating margin | 9900 | €37,807 | €36,013 | -€1,795 | -4.7% |
| Operating profit (loss) | 9901 | €20,052 | €18,192 | -€1,860 | -9.3% |
| Financial charges | 65/66B | €12,636 | €8,810 | -€3,826 | -30.3% |
| Recurring financial charges | 65 | €12,636 | €8,810 | -€3,826 | -30.3% |
| Profit (loss) for the period before taxes | 9903 | €7,416 | €9,382 | +€1,966 | +26.5% |
| Income taxes | 67/77 | - | €1,302 | +€1,302 | |
| Profit (loss) for the period | 9904 | €7,416 | €8,080 | +€664 | +8.9% |
| Profit (loss) for the period to be appropriated | 9905 | €7,416 | €8,080 | +€664 | +8.9% |
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 14 October 2026 via checked.be.