JAVI: what changed
What changed
JAVI
NACE 64.210, Activities of holding companies
filed annual accounts (NBB)
Net result for the year
€94,700
2024 · €85,138+€9,562
Equity
€2.5m
2024 · €2.4m+€94,700
Cash
€407,813
2024 · €217,615+€190,198
Balance sheet total
€2.5m
2024 · €2.4m+€89,745
Largest movements
Assets
- Cash +€190,198
up €190,198 (+87.4%), from €217,615 to €407,813
mainly Current investments (+€100,000) and Net result for the year (+€94,700)
- Current investments -€100,000
down €100,000 (-40.0%), from €250,000 to €150,000
Equity and liabilities
- Reserves +€94,000
up €94,000 (+7.3%), from €1.3m to €1.4m
Income statement
- Gross operating margin +€15,247
up €15,247 (+8.7%), from €175,019 to €190,267
- Staff costs +€5,202
up €5,202 (+10.3%), from €50,494 to €55,696
- Taxes +€4,763
up €4,763 (+14.0%), from €34,049 to €38,812
- Financial income +€4,254
up €4,254 (+106%), from €4,031 to €8,285
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
€85,138
Gross operating margin
+€15,247
Staff costs
-€5,202
Depreciation
+€92
Other operating charges
-€62
Financial income
+€4,254
Financial charges
-€4
Taxes
-€4,763
Result 2025
€94,700
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
+€90,198
Investment
+€100,000
Financing
€0
Cash 2024
€217,615
From operations (derived)
+€90,198
Net result for the year
+€94,700
Depreciation
+€8,310
Receivables within one year
-€6,611
Deferred charges and accrued income
-€1,246
Trade debts
+€1,750
Tax, wage and social debts
-€7,315
Other debts
+€679
Accrued charges and deferred income
-€70
Investment (derived)
+€100,000
Current investments
+€100,000
Cash 2025
€407,813
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,402,031 | €2,491,776 | +€89,745 | +3.7% |
| Fixed assets | 21/28 | €1,908,234 | €1,899,924 | -€8,310 | -0.4% |
| Tangible fixed assets | 22/27 | €8,310 | - | -€8,310 | |
| Furniture and vehicles | 24 | €8,310 | - | -€8,310 | |
| Financial fixed assets | 28 | €1,899,924 | €1,899,924 | = | 0.0% |
| Current assets | 29/58 | €493,797 | €591,852 | +€98,055 | +19.9% |
| Amounts receivable within one year | 40/41 | €25,069 | €31,679 | +€6,611 | +26.4% |
| Trade receivables | 40 | €22,550 | €23,260 | +€710 | +3.1% |
| Other amounts receivable | 41 | €2,519 | €8,419 | +€5,901 | +234% |
| Current investments | 50/53 | €250,000 | €150,000 | -€100,000 | -40.0% |
| Cash at bank and in hand | 54/58 | €217,615 | €407,813 | +€190,198 | +87.4% |
| Deferred charges and accrued income | 490/1 | €1,114 | €2,360 | +€1,246 | +112% |
| Total equity and liabilities | 10/49 | €2,402,031 | €2,491,776 | +€89,745 | +3.7% |
| Equity | 10/15 | €2,371,907 | €2,466,607 | +€94,700 | +4.0% |
| Contributions | 10/11 | €1,071,200 | €1,071,200 | = | 0.0% |
| Reserves | 13 | €1,287,500 | €1,381,500 | +€94,000 | +7.3% |
| Distributable reserves | 133 | €1,287,500 | €1,381,500 | +€94,000 | +7.3% |
| Profit (loss) carried forward | 14 | €13,207 | €13,907 | +€700 | +5.3% |
| Amounts payable | 17/49 | €30,124 | €25,168 | -€4,956 | -16.5% |
| Amounts payable within one year | 42/48 | €28,449 | €23,563 | -€4,886 | -17.2% |
| Trade debts | 44 | - | €1,750 | +€1,750 | |
| Suppliers | 440/4 | - | €1,750 | +€1,750 | |
| Taxes, remuneration and social security | 45 | €24,849 | €17,534 | -€7,315 | -29.4% |
| Taxes | 450/3 | €18,775 | €6,022 | -€12,753 | -67.9% |
| Remuneration and social security | 454/9 | €6,074 | €11,512 | +€5,438 | +89.5% |
| Other amounts payable | 47/48 | €3,600 | €4,279 | +€679 | +18.9% |
| Accrued charges and deferred income | 492/3 | €1,675 | €1,605 | -€70 | -4.2% |
| Remuneration, social security and pensions | 62 | €50,494 | €55,696 | +€5,202 | +10.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,402 | €8,310 | -€92 | -1.1% |
| Other operating charges | 640/8 | €913 | €975 | +€62 | +6.8% |
| Gross operating margin | 9900 | €175,019 | €190,267 | +€15,247 | +8.7% |
| Operating profit (loss) | 9901 | €115,210 | €125,285 | +€10,075 | +8.7% |
| Financial income | 75/76B | €4,031 | €8,285 | +€4,254 | +106% |
| Recurring financial income | 75 | €4,031 | €8,285 | +€4,254 | +106% |
| Financial charges | 65/66B | €54 | €58 | +€4 | +6.8% |
| Recurring financial charges | 65 | €54 | €58 | +€4 | +6.8% |
| Profit (loss) for the period before taxes | 9903 | €119,187 | €133,512 | +€14,325 | +12.0% |
| Income taxes | 67/77 | €34,049 | €38,812 | +€4,763 | +14.0% |
| Profit (loss) for the period | 9904 | €85,138 | €94,700 | +€9,562 | +11.2% |
| Profit (loss) for the period to be appropriated | 9905 | €85,138 | €94,700 | +€9,562 | +11.2% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.