JAVELAW: 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.
JAVELAW
Largest movements
- Cash +€22,848
up €22,848 (+126%), from €18,180 to €41,028
mainly Net result for the year (+€25,513) and Deferred charges and accrued income (+€10,573)
- Deferred charges and accrued income -€10,573
down €10,573 (-100%), from €10,573 to €0
- Receivables within one year +€3,701
up €3,701 (+31.4%), from €11,776 to €15,477
of which Other amounts receivable: +€4,369
- Current investments -€3,000
down €3,000 (-50.0%), from €6,000 to €3,000
- Tangible fixed assets -€1,061
down €1,061 (-13.7%), from €7,756 to €6,695
- Reserves +€25,513
up €25,513 (+48.9%), from €52,185 to €77,698
of which Distributable reserves: +€47,675
- Advances received -€9,741
down €9,741 (-100%), from €9,741 to €0
- Other debts -€3,500
down €3,500 (-100%), from €3,500 to €0
- Accrued charges and deferred income -€1,991
down €1,991 (-100%), from €1,991 to €0
- Tax, wage and social debts +€1,373
up €1,373 (+995%), from €138 to €1,511
of which Taxes: +€1,511
- Gross operating margin -€7,745
down €7,745 (-18.6%), from €41,554 to €33,809
- Taxes -€839
down €839 (-10.1%), from €8,342 to €7,503
- Depreciation +€677
up €677 (+177%), from €384 to €1,061
- Other operating charges +€483
up €483 (+661%), from €73 to €556
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 | €72,785 | €84,700 | +€11,915 | +16.4% |
| Fixed assets | 21/28 | €7,756 | €6,695 | -€1,061 | -13.7% |
| Tangible fixed assets | 22/27 | €7,756 | €6,695 | -€1,061 | -13.7% |
| Furniture and vehicles | 24 | €7,756 | €6,695 | -€1,061 | -13.7% |
| Current assets | 29/58 | €65,030 | €78,005 | +€12,975 | +20.0% |
| Amounts receivable after more than one year | 29 | €18,500 | €18,500 | = | 0.0% |
| Other amounts receivable | 291 | €18,500 | €18,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €11,776 | €15,477 | +€3,701 | +31.4% |
| Trade receivables | 40 | €1,587 | €919 | -€669 | -42.1% |
| Other amounts receivable | 41 | €10,189 | €14,558 | +€4,369 | +42.9% |
| Current investments | 50/53 | €6,000 | €3,000 | -€3,000 | -50.0% |
| Cash at bank and in hand | 54/58 | €18,180 | €41,028 | +€22,848 | +126% |
| Deferred charges and accrued income | 490/1 | €10,573 | €0 | -€10,573 | -100% |
| Total equity and liabilities | 10/49 | €72,785 | €84,700 | +€11,915 | +16.4% |
| Equity | 10/15 | €55,685 | €81,198 | +€25,513 | +45.8% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Reserves | 13 | €52,185 | €77,698 | +€25,513 | +48.9% |
| Non-distributable reserves | 130/1 | €22,162 | €0 | -€22,162 | -100% |
| Reserves not available under the articles | 1311 | €22,162 | €0 | -€22,162 | -100% |
| Distributable reserves | 133 | €30,022 | €77,698 | +€47,675 | +159% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €17,101 | €3,502 | -€13,599 | -79.5% |
| Amounts payable within one year | 42/48 | €15,109 | €3,502 | -€11,607 | -76.8% |
| Trade debts | 44 | €1,731 | €1,991 | +€260 | +15.0% |
| Suppliers | 440/4 | €1,731 | €1,991 | +€260 | +15.0% |
| Advances received on contracts in progress | 46 | €9,741 | €0 | -€9,741 | -100% |
| Taxes, remuneration and social security | 45 | €138 | €1,511 | +€1,373 | +995% |
| Taxes | 450/3 | - | €1,511 | +€1,511 | |
| Remuneration and social security | 454/9 | €138 | €0 | -€138 | -100% |
| Other amounts payable | 47/48 | €3,500 | €0 | -€3,500 | -100% |
| Accrued charges and deferred income | 492/3 | €1,991 | €0 | -€1,991 | -100% |
| Non-recurring operating income | 76A | - | €0 | +€0 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €384 | €1,061 | +€677 | +177% |
| Other operating charges | 640/8 | €73 | €556 | +€483 | +661% |
| Gross operating margin | 9900 | €41,554 | €33,809 | -€7,745 | -18.6% |
| Operating profit (loss) | 9901 | €41,097 | €32,192 | -€8,905 | -21.7% |
| Financial income | 75/76B | €833 | €865 | +€32 | +3.9% |
| Recurring financial income | 75 | €833 | €865 | +€32 | +3.9% |
| Financial charges | 65/66B | €65 | €40 | -€25 | -37.7% |
| Recurring financial charges | 65 | €65 | €40 | -€25 | -37.8% |
| Non-recurring financial charges | 66B | - | €0 | +€0 | |
| Profit (loss) for the period before taxes | 9903 | €41,865 | €33,016 | -€8,848 | -21.1% |
| Income taxes | 67/77 | €8,342 | €7,503 | -€839 | -10.1% |
| Profit (loss) for the period | 9904 | €33,522 | €25,513 | -€8,009 | -23.9% |
| Profit (loss) for the period to be appropriated | 9905 | €33,522 | €25,513 | -€8,009 | -23.9% |
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 14 October 2026 via checked.be.