JAVASTART: 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.
JAVASTART
Largest movements
- Receivables within one year -€13,640
down €13,640 (-38.7%), from €35,242 to €21,602
of which Other amounts receivable: -€28,380
- Cash +€5,084
up €5,084 (+5.3%), from €96,431 to €101,515
mainly Net result for the year (+€35,678) and Receivables within one year (+€13,640)
- Reserves -€12,926
down €12,926 (-9.6%), from €134,407 to €121,480
- Trade debts +€4,269
up €4,269 (+210%), from €2,035 to €6,304
- Gross operating margin -€3,329
down €3,329 (-6.1%), from €54,973 to €51,644
- Taxes -€995
down €995 (-6.6%), from €15,127 to €14,132
- Depreciation -€970
down €970 (-50.0%), from €1,940 to €970
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 | €142,268 | €133,835 | -€8,433 | -5.9% |
| Fixed assets | 21/28 | €8,878 | €7,908 | -€970 | -10.9% |
| Tangible fixed assets | 22/27 | €8,878 | €7,908 | -€970 | -10.9% |
| Plant, machinery and equipment | 23 | €3,341 | €2,941 | -€401 | -12.0% |
| Furniture and vehicles | 24 | €5,537 | €4,967 | -€569 | -10.3% |
| Current assets | 29/58 | €133,390 | €125,927 | -€7,463 | -5.6% |
| Amounts receivable within one year | 40/41 | €35,242 | €21,602 | -€13,640 | -38.7% |
| Trade receivables | 40 | - | €14,740 | +€14,740 | |
| Other amounts receivable | 41 | €35,242 | €6,862 | -€28,380 | -80.5% |
| Cash at bank and in hand | 54/58 | €96,431 | €101,515 | +€5,084 | +5.3% |
| Deferred charges and accrued income | 490/1 | €1,718 | €2,810 | +€1,092 | +63.6% |
| Total equity and liabilities | 10/49 | €142,268 | €133,835 | -€8,433 | -5.9% |
| Equity | 10/15 | €134,407 | €121,480 | -€12,926 | -9.6% |
| Reserves | 13 | €134,407 | €121,480 | -€12,926 | -9.6% |
| Distributable reserves | 133 | €134,407 | €121,480 | -€12,926 | -9.6% |
| Amounts payable | 17/49 | €7,862 | €12,355 | +€4,493 | +57.2% |
| Amounts payable within one year | 42/48 | €7,862 | €12,355 | +€4,493 | +57.2% |
| Trade debts | 44 | €2,035 | €6,304 | +€4,269 | +210% |
| Suppliers | 440/4 | €2,035 | €6,304 | +€4,269 | +210% |
| Taxes, remuneration and social security | 45 | €5,826 | €6,051 | +€225 | +3.9% |
| Taxes | 450/3 | €5,826 | €6,051 | +€225 | +3.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,940 | €970 | -€970 | -50.0% |
| Other operating charges | 640/8 | €832 | €714 | -€117 | -14.1% |
| Gross operating margin | 9900 | €54,973 | €51,644 | -€3,329 | -6.1% |
| Operating profit (loss) | 9901 | €52,201 | €49,960 | -€2,241 | -4.3% |
| Financial income | 75/76B | €1,078 | €647 | -€431 | -40.0% |
| Recurring financial income | 75 | €1,078 | €647 | -€431 | -40.0% |
| Financial charges | 65/66B | €276 | €796 | +€521 | +189% |
| Recurring financial charges | 65 | €276 | €796 | +€521 | +189% |
| Profit (loss) for the period before taxes | 9903 | €53,003 | €49,810 | -€3,193 | -6.0% |
| Income taxes | 67/77 | €15,127 | €14,132 | -€995 | -6.6% |
| Profit (loss) for the period | 9904 | €37,876 | €35,678 | -€2,198 | -5.8% |
| Profit (loss) for the period to be appropriated | 9905 | €37,876 | €35,678 | -€2,198 | -5.8% |
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 22 October 2026 via checked.be.