JAVI DECOR: 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 DECOR
Largest movements
- Cash +€9,811
up €9,811 (+44.6%), from €22,007 to €31,817
mainly Net result for the year (+€39,463) and Depreciation (+€9,060)
- Tangible fixed assets +€7,940
up €7,940 (+23.9%), from €33,252 to €41,192
- Profit (loss) carried forward +€39,463
up €39,463 (+33.2%), from €118,818 to €158,280
- Tax, wage and social debts -€36,293
down €36,293 (-64.0%), from €56,692 to €20,399
- Short-term financial debts +€6,409
new in 2025: €6,409
- Taxes -€40,287
down €40,287 (-83.0%), from €48,515 to €8,227
- Gross operating margin -€29,270
down €29,270 (-30.6%), from €95,594 to €66,324
- Depreciation -€12,992
down €12,992 (-58.9%), from €22,052 to €9,060
- Staff costs +€4,058
new in 2025: €4,058
- Other operating charges +€1,888
up €1,888 (+44.4%), from €4,254 to €6,142
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.
Cash bridge derived
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 | €457,158 | €467,579 | +€10,421 | +2.3% |
| Fixed assets | 21/28 | €33,252 | €41,192 | +€7,940 | +23.9% |
| Tangible fixed assets | 22/27 | €33,252 | €41,192 | +€7,940 | +23.9% |
| Furniture and vehicles | 24 | €33,252 | €41,192 | +€7,940 | +23.9% |
| Current assets | 29/58 | €423,907 | €426,387 | +€2,480 | +0.6% |
| Amounts receivable after more than one year | 29 | €285,026 | €285,026 | = | 0.0% |
| Trade receivables | 290 | - | €285,026 | +€285,026 | |
| Other amounts receivable | 291 | €285,026 | - | -€285,026 | |
| Amounts receivable within one year | 40/41 | €112,345 | €109,544 | -€2,801 | -2.5% |
| Trade receivables | 40 | €77,906 | €63,211 | -€14,695 | -18.9% |
| Other amounts receivable | 41 | €34,439 | €46,333 | +€11,894 | +34.5% |
| Cash at bank and in hand | 54/58 | €22,007 | €31,817 | +€9,811 | +44.6% |
| Deferred charges and accrued income | 490/1 | €4,529 | - | -€4,529 | |
| Total equity and liabilities | 10/49 | €457,158 | €467,579 | +€10,421 | +2.3% |
| Equity | 10/15 | €369,978 | €409,440 | +€39,463 | +10.7% |
| Contributions | 10/11 | €9,300 | €9,300 | = | 0.0% |
| Reserves | 13 | €241,860 | €241,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €240,000 | €240,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €118,818 | €158,280 | +€39,463 | +33.2% |
| Amounts payable | 17/49 | €87,181 | €58,139 | -€29,042 | -33.3% |
| Amounts payable within one year | 42/48 | €87,181 | €58,139 | -€29,042 | -33.3% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | - | €6,409 | +€6,409 | |
| Credit institutions | 430/8 | - | €6,409 | +€6,409 | |
| Trade debts | 44 | €30,489 | €30,326 | -€163 | -0.5% |
| Suppliers | 440/4 | €30,489 | €30,326 | -€163 | -0.5% |
| Taxes, remuneration and social security | 45 | €56,692 | €20,399 | -€36,293 | -64.0% |
| Taxes | 450/3 | €56,692 | €20,399 | -€36,293 | -64.0% |
| Other amounts payable | 47/48 | - | €1,004 | +€1,004 | |
| Non-recurring operating income | 76A | €13,000 | - | -€13,000 | |
| Remuneration, social security and pensions | 62 | - | €4,058 | +€4,058 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,052 | €9,060 | -€12,992 | -58.9% |
| Other operating charges | 640/8 | €4,254 | €6,142 | +€1,888 | +44.4% |
| Gross operating margin | 9900 | €95,594 | €66,324 | -€29,270 | -30.6% |
| Operating profit (loss) | 9901 | €69,288 | €47,064 | -€22,223 | -32.1% |
| Financial income | 75/76B | €13 | €1,217 | +€1,204 | +9078.0% |
| Recurring financial income | 75 | €13 | €1,217 | +€1,204 | +9078.0% |
| Financial charges | 65/66B | €133 | €591 | +€458 | +344.3% |
| Recurring financial charges | 65 | €133 | €591 | +€458 | +344.3% |
| Profit (loss) for the period before taxes | 9903 | €69,168 | €47,690 | -€21,478 | -31.1% |
| Income taxes | 67/77 | €48,515 | €8,227 | -€40,287 | -83.0% |
| Profit (loss) for the period | 9904 | €20,653 | €39,463 | +€18,809 | +91.1% |
| Profit (loss) for the period to be appropriated | 9905 | €20,653 | €39,463 | +€18,809 | +91.1% |
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 12 October 2026 via checked.be.