JAVER: what changed
What changed
JAVER
NACE 46.180, Agents specialised in the wholesale of other particular products
filed annual accounts (NBB)
Net result for the year
-€17,137
2024 · -€57-€17,079
Equity
€387,225
2024 · €404,361-€17,137
Cash
€160,326
2024 · €181,390-€21,065
Balance sheet total
€1.1m
2024 · €1.2m-€154,154
Largest movements
Assets
- Stocks and contracts -€183,328
down €183,328 (-42.1%), from €435,588 to €252,261
- Receivables within one year +€51,447
up €51,447 (+8.5%), from €606,707 to €658,154
of which Trade receivables: +€51,447
- Cash -€21,065
down €21,065 (-11.6%), from €181,390 to €160,326
mainly Other debts (-€160,102) and Receivables within one year (-€51,447)
Equity and liabilities
- Other debts -€160,102
down €160,102 (-48.7%), from €328,601 to €168,499
- Profit (loss) carried forward -€17,137
down €17,137, from €3,161 to -€13,975
- Tax, wage and social debts +€12,988
up €12,988 (+32.7%), from €39,691 to €52,678
Income statement
- Write-downs +€157,823
up €157,823 (+2,504%), from €6,304 to €164,127
- Gross operating margin +€84,825
up €84,825 (+112%), from €75,461 to €160,286
- Provisions -€53,644
down €53,644 (-99.0%), from €54,160 to €516
- Financial charges -€2,066
down €2,066 (-12.0%), from €17,235 to €15,169
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€57
Gross operating margin
+€84,825
Depreciation
+€188
Write-downs
-€157,823
Provisions
+€53,644
Other operating charges
-€125
Financial income
+€257
Financial charges
+€2,066
Taxes
-€111
Result 2025
-€17,137
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€21,065
Investment
€0
Financing
€0
Cash 2024
€181,390
From operations (derived)
-€21,065
Net result for the year
-€17,137
Depreciation
+€1,209
Stocks and contracts
+€183,328
Receivables within one year
-€51,447
Provisions
+€516
Trade debts
+€9,580
Tax, wage and social debts
+€12,988
Other debts
-€160,102
Cash 2025
€160,326
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,228,520 | €1,074,366 | -€154,154 | -12.5% |
| Fixed assets | 21/28 | €4,834 | €3,626 | -€1,209 | -25.0% |
| Tangible fixed assets | 22/27 | €4,834 | €3,626 | -€1,209 | -25.0% |
| Plant, machinery and equipment | 23 | €4,834 | €3,626 | -€1,209 | -25.0% |
| Current assets | 29/58 | €1,223,686 | €1,070,741 | -€152,946 | -12.5% |
| Stocks and contracts in progress | 3 | €435,588 | €252,261 | -€183,328 | -42.1% |
| Stocks | 30/36 | €435,588 | €252,261 | -€183,328 | -42.1% |
| Amounts receivable within one year | 40/41 | €606,707 | €658,154 | +€51,447 | +8.5% |
| Trade receivables | 40 | €365,319 | €416,766 | +€51,447 | +14.1% |
| Other amounts receivable | 41 | €241,388 | €241,388 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €181,390 | €160,326 | -€21,065 | -11.6% |
| Total equity and liabilities | 10/49 | €1,228,520 | €1,074,366 | -€154,154 | -12.5% |
| Equity | 10/15 | €404,361 | €387,225 | -€17,137 | -4.2% |
| Contributions | 10/11 | €29,127 | €29,127 | = | 0.0% |
| Reserves | 13 | €372,073 | €372,073 | = | 0.0% |
| Tax-exempt reserves | 132 | €29,160 | €29,160 | = | 0.0% |
| Distributable reserves | 133 | €342,913 | €342,913 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,161 | -€13,975 | -€17,137 | |
| Provisions and deferred taxes | 16 | €54,160 | €54,676 | +€516 | +1.0% |
| Provisions for liabilities and charges | 160/5 | €54,160 | €54,676 | +€516 | +1.0% |
| Other liabilities and charges | 164/5 | €54,160 | €54,676 | +€516 | +1.0% |
| Amounts payable | 17/49 | €769,999 | €632,465 | -€137,534 | -17.9% |
| Amounts payable within one year | 42/48 | €767,615 | €630,081 | -€137,534 | -17.9% |
| Financial debts | 43 | €225,000 | €225,000 | = | 0.0% |
| Credit institutions | 430/8 | €225,000 | €225,000 | = | 0.0% |
| Trade debts | 44 | €174,323 | €183,903 | +€9,580 | +5.5% |
| Suppliers | 440/4 | €174,323 | €183,903 | +€9,580 | +5.5% |
| Taxes, remuneration and social security | 45 | €39,691 | €52,678 | +€12,988 | +32.7% |
| Taxes | 450/3 | €39,691 | €52,678 | +€12,988 | +32.7% |
| Other amounts payable | 47/48 | €328,601 | €168,499 | -€160,102 | -48.7% |
| Accrued charges and deferred income | 492/3 | €2,384 | €2,384 | = | 0.0% |
| Non-recurring operating income | 76A | €288 | - | -€288 | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,397 | €1,209 | -€188 | -13.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €6,304 | €164,127 | +€157,823 | +2,504% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €54,160 | €516 | -€53,644 | -99.0% |
| Other operating charges | 640/8 | €1,075 | €1,201 | +€125 | +11.7% |
| Gross operating margin | 9900 | €75,461 | €160,286 | +€84,825 | +112% |
| Operating profit (loss) | 9901 | €12,526 | -€6,765 | -€19,291 | |
| Financial income | 75/76B | €4,744 | €5,001 | +€257 | +5.4% |
| Recurring financial income | 75 | €4,744 | €5,001 | +€257 | +5.4% |
| Financial charges | 65/66B | €17,235 | €15,169 | -€2,066 | -12.0% |
| Recurring financial charges | 65 | €17,235 | €15,169 | -€2,066 | -12.0% |
| Profit (loss) for the period before taxes | 9903 | €35 | -€16,933 | -€16,968 | |
| Income taxes | 67/77 | €92 | €203 | +€111 | +121% |
| Profit (loss) for the period | 9904 | -€57 | -€17,137 | -€17,079 | -29,817% |
| Profit (loss) for the period to be appropriated | 9905 | -€57 | -€17,137 | -€17,079 | -29,817% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.