JAVARO: 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.
JAVARO
Largest movements
- Cash -€20,543
down €20,543 (-85.5%), from €24,032 to €3,490
mainly Trade debts (-€10,495) and Receivables within one year (-€9,411)
- Deferred charges and accrued income -€9,827
down €9,827 (-99.1%), from €9,918 to €91
- Receivables within one year +€9,411
up €9,411 (+43.2%), from €21,763 to €31,174
- Tangible fixed assets +€3,257
up €3,257 (+167.6%), from €1,944 to €5,201
of which Furniture and vehicles: +€3,453
- Trade debts -€10,495
down €10,495 (-92.3%), from €11,375 to €879
- Tax, wage and social debts -€6,085
down €6,085 (-64.4%), from €9,447 to €3,362
- Reserves -€2,122
down €2,122 (-6.2%), from €34,335 to €32,213
- Accrued charges and deferred income +€1,001
new in 2025: €1,001
- Gross operating margin -€31,876
down €31,876, from €31,796 to -€80
- Taxes -€6,050
down €6,050 (-80.4%), from €7,520 to €1,470
- Other operating charges +€974
up €974 (+825.6%), from €118 to €1,092
- Financial income +€601
up €601 (+72.2%), from €833 to €1,434
- Depreciation +€521
up €521 (+3356.6%), from €16 to €536
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 | €57,657 | €39,956 | -€17,701 | -30.7% |
| Fixed assets | 21/28 | €1,944 | €5,201 | +€3,257 | +167.6% |
| Tangible fixed assets | 22/27 | €1,944 | €5,201 | +€3,257 | +167.6% |
| Land and buildings | 22 | €1,944 | €1,748 | -€196 | -10.1% |
| Furniture and vehicles | 24 | - | €3,453 | +€3,453 | |
| Current assets | 29/58 | €55,713 | €34,755 | -€20,959 | -37.6% |
| Amounts receivable within one year | 40/41 | €21,763 | €31,174 | +€9,411 | +43.2% |
| Other amounts receivable | 41 | €21,763 | €31,174 | +€9,411 | +43.2% |
| Cash at bank and in hand | 54/58 | €24,032 | €3,490 | -€20,543 | -85.5% |
| Deferred charges and accrued income | 490/1 | €9,918 | €91 | -€9,827 | -99.1% |
| Total equity and liabilities | 10/49 | €57,657 | €39,956 | -€17,701 | -30.7% |
| Equity | 10/15 | €36,835 | €34,713 | -€2,122 | -5.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €34,335 | €32,213 | -€2,122 | -6.2% |
| Distributable reserves | 133 | €34,335 | €32,213 | -€2,122 | -6.2% |
| Amounts payable | 17/49 | €20,822 | €5,242 | -€15,580 | -74.8% |
| Amounts payable within one year | 42/48 | €20,822 | €4,242 | -€16,581 | -79.6% |
| Trade debts | 44 | €11,375 | €879 | -€10,495 | -92.3% |
| Suppliers | 440/4 | €11,375 | €879 | -€10,495 | -92.3% |
| Taxes, remuneration and social security | 45 | €9,447 | €3,362 | -€6,085 | -64.4% |
| Taxes | 450/3 | €9,447 | €3,362 | -€6,085 | -64.4% |
| Accrued charges and deferred income | 492/3 | - | €1,001 | +€1,001 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16 | €536 | +€521 | +3356.6% |
| Other operating charges | 640/8 | €118 | €1,092 | +€974 | +825.6% |
| Gross operating margin | 9900 | €31,796 | -€80 | -€31,876 | |
| Operating profit (loss) | 9901 | €31,663 | -€1,709 | -€33,372 | |
| Financial income | 75/76B | €833 | €1,434 | +€601 | +72.2% |
| Recurring financial income | 75 | €833 | €1,434 | +€601 | +72.2% |
| Financial charges | 65/66B | €38 | €377 | +€339 | +882.5% |
| Recurring financial charges | 65 | €38 | €377 | +€339 | +882.5% |
| Profit (loss) for the period before taxes | 9903 | €32,457 | -€651 | -€33,109 | |
| Income taxes | 67/77 | €7,520 | €1,470 | -€6,050 | -80.4% |
| Profit (loss) for the period | 9904 | €24,937 | -€2,122 | -€27,059 | |
| Profit (loss) for the period to be appropriated | 9905 | €24,937 | -€2,122 | -€27,059 |
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 6 October 2026 via checked.be.