Javer 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.
Javer Consulting
Largest movements
- Tangible fixed assets -€41,155
down €41,155 (-83.3%), from €49,398 to €8,242
of which Furniture and vehicles: -€40,783
- Cash +€38,803
up €38,803 (+147%), from €26,442 to €65,245
mainly Net result for the year (+€89,602) and Investment in fixed assets (net) (+€38,274)
- Receivables within one year +€3,961
up €3,961 (+8.8%), from €44,968 to €48,929
of which Trade receivables: +€3,318
- Other debts -€54,535
down €54,535 (-95.9%), from €56,864 to €2,329
- Profit (loss) carried forward +€48,698
up €48,698 (+119%), from €40,904 to €89,602
- Tax, wage and social debts +€10,711
up €10,711 (+102%), from €10,506 to €21,217
- Gross operating margin -€16,115
down €16,115 (-11.0%), from €146,594 to €130,479
- Depreciation -€13,355
down €13,355 (-82.3%), from €16,236 to €2,881
- Taxes +€2,984
up €2,984 (+13.3%), from €22,377 to €25,361
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 | €133,718 | €135,347 | +€1,629 | +1.2% |
| Fixed assets | 21/28 | €49,398 | €8,242 | -€41,155 | -83.3% |
| Tangible fixed assets | 22/27 | €49,398 | €8,242 | -€41,155 | -83.3% |
| Furniture and vehicles | 24 | €46,674 | €5,891 | -€40,783 | -87.4% |
| Other tangible fixed assets | 26 | €2,723 | €2,351 | -€372 | -13.7% |
| Current assets | 29/58 | €84,321 | €127,105 | +€42,784 | +50.7% |
| Amounts receivable within one year | 40/41 | €44,968 | €48,929 | +€3,961 | +8.8% |
| Trade receivables | 40 | €37,345 | €40,663 | +€3,318 | +8.9% |
| Other amounts receivable | 41 | €7,623 | €8,266 | +€643 | +8.4% |
| Cash at bank and in hand | 54/58 | €26,442 | €65,245 | +€38,803 | +147% |
| Deferred charges and accrued income | 490/1 | €12,910 | €12,931 | +€20 | +0.2% |
| Total equity and liabilities | 10/49 | €133,718 | €135,347 | +€1,629 | +1.2% |
| Equity | 10/15 | €61,309 | €110,007 | +€48,698 | +79.4% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €40,904 | €89,602 | +€48,698 | +119% |
| Amounts payable | 17/49 | €72,409 | €25,340 | -€47,069 | -65.0% |
| Amounts payable within one year | 42/48 | €71,419 | €25,340 | -€46,078 | -64.5% |
| Financial debts | 43 | €1,881 | €665 | -€1,217 | -64.7% |
| Credit institutions | 430/8 | €1,881 | €665 | -€1,217 | -64.7% |
| Trade debts | 44 | €2,167 | €1,129 | -€1,038 | -47.9% |
| Suppliers | 440/4 | €2,167 | €1,129 | -€1,038 | -47.9% |
| Taxes, remuneration and social security | 45 | €10,506 | €21,217 | +€10,711 | +102% |
| Taxes | 450/3 | €10,506 | €21,217 | +€10,711 | +102% |
| Other amounts payable | 47/48 | €56,864 | €2,329 | -€54,535 | -95.9% |
| Accrued charges and deferred income | 492/3 | €991 | €0 | -€991 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,236 | €2,881 | -€13,355 | -82.3% |
| Other operating charges | 640/8 | €994 | €520 | -€474 | -47.7% |
| Non-recurring operating charges | 66A | €25,000 | €11,853 | -€13,147 | -52.6% |
| Gross operating margin | 9900 | €146,594 | €130,479 | -€16,115 | -11.0% |
| Operating profit (loss) | 9901 | €104,364 | €115,226 | +€10,861 | +10.4% |
| Financial income | 75/76B | €0 | €246 | +€246 | |
| Recurring financial income | 75 | €0 | €246 | +€246 | |
| Financial charges | 65/66B | €1,083 | €509 | -€575 | -53.1% |
| Recurring financial charges | 65 | €1,083 | €509 | -€575 | -53.1% |
| Profit (loss) for the period before taxes | 9903 | €103,281 | €114,963 | +€11,682 | +11.3% |
| Income taxes | 67/77 | €22,377 | €25,361 | +€2,984 | +13.3% |
| Profit (loss) for the period | 9904 | €80,904 | €89,602 | +€8,698 | +10.8% |
| Profit (loss) for the period to be appropriated | 9905 | €80,904 | €89,602 | +€8,698 | +10.8% |
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 29 October 2026 via checked.be.