JAVE CONSULTING: 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.
JAVE CONSULTING
Largest movements
- Cash -€50,843
down €50,843 (-28.5%), from €178,438 to €127,595
mainly Debts after one year (-€32,295) and Receivables within one year (-€14,864)
- Tangible fixed assets -€24,159
down €24,159 (-4.8%), from €506,258 to €482,099
of which Land and buildings: -€22,749
- Receivables within one year +€14,864
up €14,864 (+9834.3%), from €151 to €15,016
of which Other amounts receivable: +€15,016
- Debts after one year -€32,295
down €32,295 (-9.5%), from €338,983 to €306,688
- Tax, wage and social debts -€12,738
no longer reported in 2025 (was €12,738)
- Reserves -€11,065
down €11,065 (-4.0%), from €273,243 to €262,178
of which Distributable reserves: -€11,065
- Gross operating margin -€92,799
down €92,799 (-80.5%), from €115,221 to €22,422
- Taxes -€21,845
down €21,845 (-99.1%), from €22,033 to €188
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 | €684,847 | €624,710 | -€60,138 | -8.8% |
| Fixed assets | 21/28 | €506,258 | €482,099 | -€24,159 | -4.8% |
| Tangible fixed assets | 22/27 | €506,258 | €482,099 | -€24,159 | -4.8% |
| Land and buildings | 22 | €502,002 | €479,254 | -€22,749 | -4.5% |
| Plant, machinery and equipment | 23 | €673 | €423 | -€250 | -37.2% |
| Furniture and vehicles | 24 | €3,583 | €2,423 | -€1,160 | -32.4% |
| Current assets | 29/58 | €178,589 | €142,611 | -€35,978 | -20.1% |
| Amounts receivable within one year | 40/41 | €151 | €15,016 | +€14,864 | +9834.3% |
| Trade receivables | 40 | €151 | - | -€151 | |
| Other amounts receivable | 41 | - | €15,016 | +€15,016 | |
| Cash at bank and in hand | 54/58 | €178,438 | €127,595 | -€50,843 | -28.5% |
| Total equity and liabilities | 10/49 | €684,847 | €624,710 | -€60,138 | -8.8% |
| Equity | 10/15 | €291,835 | €280,770 | -€11,065 | -3.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €273,243 | €262,178 | -€11,065 | -4.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €271,384 | €260,319 | -€11,065 | -4.1% |
| Amounts payable | 17/49 | €393,012 | €343,939 | -€49,073 | -12.5% |
| Amounts payable after more than one year | 17 | €338,983 | €306,688 | -€32,295 | -9.5% |
| Financial debts | 170/4 | €338,983 | €306,688 | -€32,295 | -9.5% |
| Amounts payable within one year | 42/48 | €54,029 | €37,251 | -€16,778 | -31.1% |
| Current portion of amounts payable after more than one year | 42 | €31,763 | €32,295 | +€532 | +1.7% |
| Trade debts | 44 | €7,898 | €3,327 | -€4,572 | -57.9% |
| Suppliers | 440/4 | €7,898 | €3,327 | -€4,572 | -57.9% |
| Taxes, remuneration and social security | 45 | €12,738 | - | -€12,738 | |
| Taxes | 450/3 | €12,738 | - | -€12,738 | |
| Other amounts payable | 47/48 | €1,630 | €1,630 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,159 | €24,159 | = | 0.0% |
| Other operating charges | 640/8 | €3,361 | €2,682 | -€679 | -20.2% |
| Gross operating margin | 9900 | €115,221 | €22,422 | -€92,799 | -80.5% |
| Operating profit (loss) | 9901 | €87,701 | -€4,419 | -€92,120 | |
| Financial charges | 65/66B | €6,605 | €6,459 | -€147 | -2.2% |
| Recurring financial charges | 65 | €6,605 | €6,459 | -€147 | -2.2% |
| Profit (loss) for the period before taxes | 9903 | €81,096 | -€10,877 | -€91,973 | |
| Income taxes | 67/77 | €22,033 | €188 | -€21,845 | -99.1% |
| Profit (loss) for the period | 9904 | €59,063 | -€11,065 | -€70,128 | |
| Profit (loss) for the period to be appropriated | 9905 | €59,063 | -€11,065 | -€70,128 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.