Javema: 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.
Javema
Largest movements
- Current investments +€54,517
new in 2025: €54,517
- Cash +€37,019
up €37,019 (+34.2%), from €108,143 to €145,162
mainly Net result for the year (+€118,940) and Other debts (+€39,047)
- Receivables within one year -€11,850
down €11,850 (-39.5%), from €30,000 to €18,150
- Other debts +€39,047
up €39,047 (+109%), from €35,848 to €74,895
- Tax, wage and social debts +€23,478
up €23,478 (+110%), from €21,336 to €44,814
- Reserves +€18,940
up €18,940 (+16.6%), from €113,844 to €132,785
- Gross operating margin +€82,957
up €82,957 (+105%), from €79,369 to €162,326
- Taxes +€22,124
up €22,124 (+134%), from €16,520 to €38,644
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 | €190,826 | €271,755 | +€80,929 | +42.4% |
| Fixed assets | 21/28 | €11,584 | €11,162 | -€421 | -3.6% |
| Tangible fixed assets | 22/27 | €2,584 | €2,162 | -€421 | -16.3% |
| Plant, machinery and equipment | 23 | €217 | €986 | +€768 | +353% |
| Furniture and vehicles | 24 | €2,305 | €1,176 | -€1,129 | -49.0% |
| Leasing and similar rights | 25 | €0 | - | = | |
| Other tangible fixed assets | 26 | €61 | €0 | -€61 | -100% |
| Financial fixed assets | 28 | €9,000 | €9,000 | = | 0.0% |
| Current assets | 29/58 | €179,243 | €260,593 | +€81,350 | +45.4% |
| Amounts receivable after more than one year | 29 | €41,100 | €42,764 | +€1,665 | +4.1% |
| Other amounts receivable | 291 | €41,100 | €42,764 | +€1,665 | +4.1% |
| Amounts receivable within one year | 40/41 | €30,000 | €18,150 | -€11,850 | -39.5% |
| Trade receivables | 40 | €30,000 | €18,150 | -€11,850 | -39.5% |
| Current investments | 50/53 | - | €54,517 | +€54,517 | |
| Cash at bank and in hand | 54/58 | €108,143 | €145,162 | +€37,019 | +34.2% |
| Total equity and liabilities | 10/49 | €190,826 | €271,755 | +€80,929 | +42.4% |
| Equity | 10/15 | €132,444 | €151,385 | +€18,940 | +14.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €113,844 | €132,785 | +€18,940 | +16.6% |
| Distributable reserves | 133 | €113,844 | €132,785 | +€18,940 | +16.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €58,382 | €120,371 | +€61,989 | +106% |
| Amounts payable within one year | 42/48 | €58,382 | €120,371 | +€61,989 | +106% |
| Trade debts | 44 | €1,198 | €661 | -€537 | -44.8% |
| Suppliers | 440/4 | €1,198 | €661 | -€537 | -44.8% |
| Taxes, remuneration and social security | 45 | €21,336 | €44,814 | +€23,478 | +110% |
| Taxes | 450/3 | €21,336 | €44,814 | +€23,478 | +110% |
| Other amounts payable | 47/48 | €35,848 | €74,895 | +€39,047 | +109% |
| Non-recurring operating income | 76A | €5,573 | €0 | -€5,573 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,890 | €1,604 | -€286 | -15.1% |
| Other operating charges | 640/8 | €279 | €771 | +€493 | +177% |
| Non-recurring operating charges | 66A | €0 | €3,123 | +€3,123 | |
| Gross operating margin | 9900 | €79,369 | €162,326 | +€82,957 | +105% |
| Operating profit (loss) | 9901 | €77,201 | €156,828 | +€79,627 | +103% |
| Financial income | 75/76B | €1,600 | €1,768 | +€168 | +10.5% |
| Recurring financial income | 75 | €1,600 | €1,768 | +€168 | +10.5% |
| Financial charges | 65/66B | €373 | €1,011 | +€638 | +171% |
| Recurring financial charges | 65 | €373 | €1,011 | +€638 | +171% |
| Profit (loss) for the period before taxes | 9903 | €78,427 | €157,584 | +€79,157 | +101% |
| Income taxes | 67/77 | €16,520 | €38,644 | +€22,124 | +134% |
| Profit (loss) for the period | 9904 | €61,907 | €118,940 | +€57,033 | +92.1% |
| Profit (loss) for the period to be appropriated | 9905 | €61,907 | €118,940 | +€57,033 | +92.1% |
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 18 October 2026 via checked.be.