JaVi: 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.
JaVi
Largest movements
- Cash +€183,290
up €183,290 (+233%), from €78,808 to €262,099
mainly Net result for the year (+€109,707) and Other debts (+€78,311)
- Reserves +€109,707
up €109,707 (+114%), from €96,648 to €206,354
- Other debts +€78,311
up €78,311 (+2,321%), from €3,375 to €81,686
- Trade debts -€3,894
down €3,894 (-79.0%), from €4,931 to €1,037
- Gross operating margin +€14,954
up €14,954 (+10.8%), from €138,611 to €153,565
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 | €130,576 | €312,077 | +€181,501 | +139% |
| Fixed assets | 21/28 | €14,109 | €14,749 | +€640 | +4.5% |
| Tangible fixed assets | 22/27 | €14,109 | €14,749 | +€640 | +4.5% |
| Land and buildings | 22 | €1,344 | €1,209 | -€135 | -10.0% |
| Plant, machinery and equipment | 23 | €365 | €276 | -€89 | -24.4% |
| Furniture and vehicles | 24 | €12,400 | €13,264 | +€864 | +7.0% |
| Current assets | 29/58 | €116,467 | €297,329 | +€180,861 | +155% |
| Amounts receivable within one year | 40/41 | €34,333 | €34,386 | +€54 | +0.2% |
| Trade receivables | 40 | €34,333 | €34,386 | +€54 | +0.2% |
| Cash at bank and in hand | 54/58 | €78,808 | €262,099 | +€183,290 | +233% |
| Deferred charges and accrued income | 490/1 | €3,326 | €844 | -€2,482 | -74.6% |
| Total equity and liabilities | 10/49 | €130,576 | €312,077 | +€181,501 | +139% |
| Equity | 10/15 | €99,648 | €209,354 | +€109,707 | +110% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €96,648 | €206,354 | +€109,707 | +114% |
| Distributable reserves | 133 | €96,648 | €206,354 | +€109,707 | +114% |
| Amounts payable | 17/49 | €30,928 | €102,723 | +€71,795 | +232% |
| Amounts payable within one year | 42/48 | €30,928 | €102,723 | +€71,795 | +232% |
| Trade debts | 44 | €4,931 | €1,037 | -€3,894 | -79.0% |
| Suppliers | 440/4 | €4,931 | €1,037 | -€3,894 | -79.0% |
| Taxes, remuneration and social security | 45 | €22,622 | €20,000 | -€2,622 | -11.6% |
| Taxes | 450/3 | €22,622 | €20,000 | -€2,622 | -11.6% |
| Other amounts payable | 47/48 | €3,375 | €81,686 | +€78,311 | +2,321% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,805 | €3,703 | +€898 | +32.0% |
| Other operating charges | 640/8 | €2,218 | €1,734 | -€484 | -21.8% |
| Gross operating margin | 9900 | €138,611 | €153,565 | +€14,954 | +10.8% |
| Operating profit (loss) | 9901 | €133,588 | €148,129 | +€14,541 | +10.9% |
| Financial income | 75/76B | €8 | €28 | +€20 | +243% |
| Recurring financial income | 75 | €8 | €28 | +€20 | +243% |
| Financial charges | 65/66B | €2,203 | €2,634 | +€431 | +19.5% |
| Recurring financial charges | 65 | €2,203 | €2,634 | +€431 | +19.5% |
| Profit (loss) for the period before taxes | 9903 | €131,393 | €145,524 | +€14,130 | +10.8% |
| Income taxes | 67/77 | €34,746 | €35,817 | +€1,071 | +3.1% |
| Profit (loss) for the period | 9904 | €96,648 | €109,707 | +€13,059 | +13.5% |
| Profit (loss) for the period to be appropriated | 9905 | €96,648 | €109,707 | +€13,059 | +13.5% |
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 15 October 2026 via checked.be.