JAVARUNER: 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.
JAVARUNER
Largest movements
- Receivables within one year +€22,618
up €22,618 (+42.8%), from €52,859 to €75,477
of which Other amounts receivable: +€11,419
- Cash +€5,968
up €5,968 (+1.9%), from €309,819 to €315,787
mainly Net result for the year (+€36,982) and Depreciation (+€1,515)
- Reserves +€36,500
up €36,500 (+11.8%), from €310,116 to €346,616
of which Distributable reserves: +€36,500
- Tax, wage and social debts -€4,752
down €4,752 (-16.3%), from €29,184 to €24,432
of which Taxes: -€4,252
- Gross operating margin +€14,027
up €14,027 (+34.8%), from €40,279 to €54,305
- Taxes +€3,532
up €3,532 (+29.5%), from €11,992 to €15,524
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 | €364,668 | €394,339 | +€29,671 | +8.1% |
| Fixed assets | 21/28 | €1,990 | €3,075 | +€1,085 | +54.5% |
| Tangible fixed assets | 22/27 | €1,990 | €3,075 | +€1,085 | +54.5% |
| Furniture and vehicles | 24 | €1,990 | €3,075 | +€1,085 | +54.5% |
| Current assets | 29/58 | €362,678 | €391,264 | +€28,586 | +7.9% |
| Amounts receivable within one year | 40/41 | €52,859 | €75,477 | +€22,618 | +42.8% |
| Trade receivables | 40 | €8,043 | €19,242 | +€11,199 | +139.2% |
| Other amounts receivable | 41 | €44,816 | €56,235 | +€11,419 | +25.5% |
| Cash at bank and in hand | 54/58 | €309,819 | €315,787 | +€5,968 | +1.9% |
| Total equity and liabilities | 10/49 | €364,668 | €394,339 | +€29,671 | +8.1% |
| Equity | 10/15 | €323,533 | €360,515 | +€36,982 | +11.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €310,116 | €346,616 | +€36,500 | +11.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €308,256 | €344,756 | +€36,500 | +11.8% |
| Profit (loss) carried forward | 14 | €7,218 | €7,700 | +€482 | +6.7% |
| Amounts payable | 17/49 | €41,135 | €33,823 | -€7,311 | -17.8% |
| Amounts payable within one year | 42/48 | €41,135 | €33,823 | -€7,311 | -17.8% |
| Trade debts | 44 | €11,951 | €9,392 | -€2,559 | -21.4% |
| Suppliers | 440/4 | €11,951 | €9,392 | -€2,559 | -21.4% |
| Taxes, remuneration and social security | 45 | €29,184 | €24,432 | -€4,752 | -16.3% |
| Taxes | 450/3 | €24,145 | €19,893 | -€4,252 | -17.6% |
| Remuneration and social security | 454/9 | €5,039 | €4,539 | -€500 | -9.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,300 | €1,515 | +€215 | +16.5% |
| Gross operating margin | 9900 | €40,279 | €54,305 | +€14,027 | +34.8% |
| Operating profit (loss) | 9901 | €38,979 | €52,791 | +€13,812 | +35.4% |
| Financial charges | 65/66B | €286 | €285 | -€1 | -0.4% |
| Recurring financial charges | 65 | €286 | €285 | -€1 | -0.4% |
| Profit (loss) for the period before taxes | 9903 | €38,693 | €52,506 | +€13,813 | +35.7% |
| Income taxes | 67/77 | €11,992 | €15,524 | +€3,532 | +29.5% |
| Profit (loss) for the period | 9904 | €26,701 | €36,982 | +€10,281 | +38.5% |
| Profit (loss) for the period to be appropriated | 9905 | €26,701 | €36,982 | +€10,281 | +38.5% |
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.