JAVANOM: 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.
JAVANOM
Largest movements
- Receivables within one year -€25,037
down €25,037 (-21.2%), from €118,145 to €93,109
of which Other amounts receivable: -€23,740
- Tangible fixed assets +€20,008
up €20,008 (+8.0%), from €249,604 to €269,612
of which Land and buildings: +€18,172
- Financial fixed assets -€13,817
down €13,817 (-31.2%), from €44,217 to €30,400
- Cash -€7,788
down €7,788 (-14.6%), from €53,241 to €45,453
mainly Contributions, distributions and other (-€59,000) and Investment in fixed assets (net) (-€35,526)
- Other debts -€21,000
down €21,000 (-100.0%), from €21,000 to €0
- Current portion of long-term debt +€19,118
up €19,118 (+114.2%), from €16,735 to €35,852
- Debts after one year -€16,892
down €16,892 (-17.4%), from €96,880 to €79,988
- Reserves -€11,000
down €11,000 (-3.7%), from €293,860 to €282,860
- Gross operating margin +€31,201
up €31,201 (+38.2%), from €81,707 to €112,908
- Taxes +€9,063
up €9,063 (+58.3%), from €15,534 to €24,597
- Financial charges +€7,417
up €7,417 (+100.2%), from €7,403 to €14,820
- Financial income +€2,905
up €2,905 (+81.2%), from €3,577 to €6,483
- Depreciation -€1,857
down €1,857 (-6.0%), from €31,193 to €29,336
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 | €468,785 | €439,004 | -€29,781 | -6.4% |
| Fixed assets | 21/28 | €293,821 | €300,012 | +€6,191 | +2.1% |
| Tangible fixed assets | 22/27 | €249,604 | €269,612 | +€20,008 | +8.0% |
| Land and buildings | 22 | €223,888 | €242,059 | +€18,172 | +8.1% |
| Plant, machinery and equipment | 23 | €9,848 | €11,266 | +€1,418 | +14.4% |
| Furniture and vehicles | 24 | €15,868 | €16,286 | +€418 | +2.6% |
| Financial fixed assets | 28 | €44,217 | €30,400 | -€13,817 | -31.2% |
| Current assets | 29/58 | €174,964 | €138,992 | -€35,972 | -20.6% |
| Amounts receivable within one year | 40/41 | €118,145 | €93,109 | -€25,037 | -21.2% |
| Trade receivables | 40 | €22,438 | €21,142 | -€1,297 | -5.8% |
| Other amounts receivable | 41 | €95,707 | €71,967 | -€23,740 | -24.8% |
| Cash at bank and in hand | 54/58 | €53,241 | €45,453 | -€7,788 | -14.6% |
| Deferred charges and accrued income | 490/1 | €3,577 | €430 | -€3,147 | -88.0% |
| Total equity and liabilities | 10/49 | €468,785 | €439,004 | -€29,781 | -6.4% |
| Equity | 10/15 | €300,331 | €289,060 | -€11,270 | -3.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €293,860 | €282,860 | -€11,000 | -3.7% |
| Distributable reserves | 133 | €293,860 | €282,860 | -€11,000 | -3.7% |
| Profit (loss) carried forward | 14 | €271 | €0 | -€271 | -100.0% |
| Amounts payable | 17/49 | €168,454 | €149,943 | -€18,511 | -11.0% |
| Amounts payable after more than one year | 17 | €96,880 | €79,988 | -€16,892 | -17.4% |
| Financial debts | 170/4 | €96,880 | €79,988 | -€16,892 | -17.4% |
| Amounts payable within one year | 42/48 | €71,574 | €69,955 | -€1,619 | -2.3% |
| Current portion of amounts payable after more than one year | 42 | €16,735 | €35,852 | +€19,118 | +114.2% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €22,425 | €19,048 | -€3,376 | -15.1% |
| Suppliers | 440/4 | €22,425 | €19,048 | -€3,376 | -15.1% |
| Taxes, remuneration and social security | 45 | €11,414 | €15,054 | +€3,640 | +31.9% |
| Taxes | 450/3 | €11,414 | €15,054 | +€3,640 | +31.9% |
| Other amounts payable | 47/48 | €21,000 | €0 | -€21,000 | -100.0% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,193 | €29,336 | -€1,857 | -6.0% |
| Other operating charges | 640/8 | €2,581 | €2,909 | +€329 | +12.7% |
| Gross operating margin | 9900 | €81,707 | €112,908 | +€31,201 | +38.2% |
| Operating profit (loss) | 9901 | €47,933 | €80,663 | +€32,730 | +68.3% |
| Financial income | 75/76B | €3,577 | €6,483 | +€2,905 | +81.2% |
| Recurring financial income | 75 | €3,577 | €6,483 | +€2,905 | +81.2% |
| Financial charges | 65/66B | €7,403 | €14,820 | +€7,417 | +100.2% |
| Recurring financial charges | 65 | €7,403 | €14,820 | +€7,417 | +100.2% |
| Profit (loss) for the period before taxes | 9903 | €44,108 | €72,326 | +€28,219 | +64.0% |
| Income taxes | 67/77 | €15,534 | €24,597 | +€9,063 | +58.3% |
| Profit (loss) for the period | 9904 | €28,574 | €47,730 | +€19,156 | +67.0% |
| Profit (loss) for the period to be appropriated | 9905 | €28,574 | €47,730 | +€19,156 | +67.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.