JAVAST: 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.
JAVAST
Largest movements
- Current investments +€32,118
up €32,118 (+12.4%), from €260,000 to €292,118
- Receivables within one year +€15,648
up €15,648 (+38.9%), from €40,261 to €55,909
- Cash +€12,069
up €12,069 (+22.2%), from €54,412 to €66,481
mainly Net result for the year (+€81,946) and Trade debts (+€6,301)
- Reserves +€52,697
up €52,697 (+16.9%), from €312,337 to €365,034
- Trade debts +€6,301
up €6,301 (+44.7%), from €14,090 to €20,391
- Gross operating margin +€6,910
up €6,910 (+6.6%), from €105,465 to €112,375
- Financial income -€2,131
down €2,131 (-23.7%), from €8,997 to €6,867
- Taxes +€1,568
up €1,568 (+4.6%), from €33,843 to €35,411
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 | €362,409 | €420,539 | +€58,130 | +16.0% |
| Fixed assets | 21/28 | €40 | €40 | = | 0.0% |
| Financial fixed assets | 28 | €40 | €40 | = | 0.0% |
| Current assets | 29/58 | €362,369 | €420,499 | +€58,130 | +16.0% |
| Amounts receivable within one year | 40/41 | €40,261 | €55,909 | +€15,648 | +38.9% |
| Trade receivables | 40 | €40,261 | €55,909 | +€15,648 | +38.9% |
| Current investments | 50/53 | €260,000 | €292,118 | +€32,118 | +12.4% |
| Cash at bank and in hand | 54/58 | €54,412 | €66,481 | +€12,069 | +22.2% |
| Deferred charges and accrued income | 490/1 | €7,695 | €5,991 | -€1,704 | -22.1% |
| Total equity and liabilities | 10/49 | €362,409 | €420,539 | +€58,130 | +16.0% |
| Equity | 10/15 | €318,537 | €371,234 | +€52,697 | +16.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €312,337 | €365,034 | +€52,697 | +16.9% |
| Distributable reserves | 133 | €312,337 | €365,034 | +€52,697 | +16.9% |
| Amounts payable | 17/49 | €43,872 | €49,305 | +€5,434 | +12.4% |
| Amounts payable within one year | 42/48 | €42,954 | €48,841 | +€5,886 | +13.7% |
| Trade debts | 44 | €14,090 | €20,391 | +€6,301 | +44.7% |
| Suppliers | 440/4 | €14,090 | €20,391 | +€6,301 | +44.7% |
| Taxes, remuneration and social security | 45 | €28,865 | €28,450 | -€415 | -1.4% |
| Taxes | 450/3 | €28,865 | €28,450 | -€415 | -1.4% |
| Accrued charges and deferred income | 492/3 | €917 | €464 | -€453 | -49.4% |
| Other operating charges | 640/8 | €2,122 | €1,677 | -€445 | -21.0% |
| Gross operating margin | 9900 | €105,465 | €112,375 | +€6,910 | +6.6% |
| Operating profit (loss) | 9901 | €103,344 | €110,698 | +€7,355 | +7.1% |
| Financial income | 75/76B | €8,997 | €6,867 | -€2,131 | -23.7% |
| Recurring financial income | 75 | €8,997 | €6,867 | -€2,131 | -23.7% |
| Financial charges | 65/66B | €83 | €207 | +€125 | +151.0% |
| Recurring financial charges | 65 | €83 | €207 | +€125 | +151.0% |
| Profit (loss) for the period before taxes | 9903 | €112,258 | €117,358 | +€5,099 | +4.5% |
| Income taxes | 67/77 | €33,843 | €35,411 | +€1,568 | +4.6% |
| Profit (loss) for the period | 9904 | €78,415 | €81,946 | +€3,531 | +4.5% |
| Profit (loss) for the period to be appropriated | 9905 | €78,415 | €81,946 | +€3,531 | +4.5% |
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 5 October 2026 via checked.be.