JAVATHI: 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.
JAVATHI
Largest movements
- Cash -€26,827
down €26,827 (-76.7%), from €34,959 to €8,132
mainly Contributions, distributions and other (-€23,000) and Net result for the year (-€4,631)
- Receivables within one year +€2,868
up €2,868 (+104.4%), from €2,746 to €5,614
of which Trade receivables: +€4,878
- Reserves -€23,000
down €23,000 (-23.0%), from €100,000 to €77,000
- Profit (loss) carried forward -€4,631
down €4,631 (-12.5%), from -€36,960 to -€41,591
- Other debts +€1,825
new in 2025: €1,825
- Tax, wage and social debts +€1,726
up €1,726 (+82.0%), from €2,106 to €3,832
- Gross operating margin +€7,592
up €7,592 (+89.7%), from -€8,466 to -€874
- Other operating charges -€516
down €516 (-25.8%), from €1,998 to €1,482
- Financial charges +€381
up €381 (+51.3%), from €742 to €1,123
- Depreciation -€105
down €105 (-14.8%), from €707 to €602
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 | €66,478 | €42,870 | -€23,608 | -35.5% |
| Fixed assets | 21/28 | €677 | €936 | +€259 | +38.3% |
| Tangible fixed assets | 22/27 | €677 | €936 | +€259 | +38.3% |
| Plant, machinery and equipment | 23 | €338 | €138 | -€200 | -59.3% |
| Furniture and vehicles | 24 | €77 | €780 | +€703 | +910.7% |
| Other tangible fixed assets | 26 | €262 | €18 | -€244 | -93.1% |
| Current assets | 29/58 | €65,801 | €41,934 | -€23,868 | -36.3% |
| Amounts receivable within one year | 40/41 | €2,746 | €5,614 | +€2,868 | +104.4% |
| Trade receivables | 40 | €737 | €5,614 | +€4,878 | +661.9% |
| Other amounts receivable | 41 | €2,009 | - | -€2,009 | |
| Current investments | 50/53 | €27,456 | €27,456 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €34,959 | €8,132 | -€26,827 | -76.7% |
| Deferred charges and accrued income | 490/1 | €641 | €732 | +€91 | +14.1% |
| Total equity and liabilities | 10/49 | €66,478 | €42,870 | -€23,608 | -35.5% |
| Equity | 10/15 | €63,041 | €35,410 | -€27,631 | -43.8% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €100,000 | €77,000 | -€23,000 | -23.0% |
| Distributable reserves | 133 | €100,000 | €77,000 | -€23,000 | -23.0% |
| Profit (loss) carried forward | 14 | -€36,960 | -€41,591 | -€4,631 | -12.5% |
| Amounts payable | 17/49 | €3,438 | €7,460 | +€4,022 | +117.0% |
| Amounts payable within one year | 42/48 | €2,238 | €6,260 | +€4,022 | +179.8% |
| Trade debts | 44 | €132 | €603 | +€471 | +357.6% |
| Suppliers | 440/4 | €132 | €603 | +€471 | +357.6% |
| Taxes, remuneration and social security | 45 | €2,106 | €3,832 | +€1,726 | +82.0% |
| Taxes | 450/3 | €2,106 | €3,832 | +€1,726 | +82.0% |
| Other amounts payable | 47/48 | - | €1,825 | +€1,825 | |
| Accrued charges and deferred income | 492/3 | €1,200 | €1,200 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €707 | €602 | -€105 | -14.8% |
| Other operating charges | 640/8 | €1,998 | €1,482 | -€516 | -25.8% |
| Gross operating margin | 9900 | -€8,466 | -€874 | +€7,592 | +89.7% |
| Operating profit (loss) | 9901 | -€11,170 | -€2,958 | +€8,212 | +73.5% |
| Financial income | 75/76B | €10 | €0 | -€10 | -95.5% |
| Recurring financial income | 75 | €10 | €0 | -€10 | -95.5% |
| Financial charges | 65/66B | €742 | €1,123 | +€381 | +51.3% |
| Recurring financial charges | 65 | €742 | €1,123 | +€381 | +51.3% |
| Profit (loss) for the period before taxes | 9903 | -€11,902 | -€4,081 | +€7,821 | +65.7% |
| Income taxes | 67/77 | €576 | €550 | -€26 | -4.5% |
| Profit (loss) for the period | 9904 | -€12,478 | -€4,631 | +€7,847 | +62.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,478 | -€4,631 | +€7,847 | +62.9% |
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 10 October 2026 via checked.be.