JAVIAL: what changed
Two fiscal 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.
JAVIAL
Largest movements
- Stocks and contracts +€2.5m
new in 2025: €2.5m
- Cash -€438,203
down €438,203 (-99.8%), from €439,059 to €856
mainly Stocks and contracts (-€2.5m) and Other debts (-€138,385)
- Receivables within one year +€55,691
up €55,691 (+106.4%), from €52,337 to €108,028
of which Trade receivables: +€48,655
- Contributions +€2.4m
up €2.4m (+48200.0%), from €5,000 to €2.4m
- Other debts -€138,385
no longer reported in 2025 (was €138,385)
- Provisions -€100,000
no longer reported in 2025 (was €100,000)
- Provisions -€100,000
new in 2025: -€100,000
- Gross operating margin +€67,117
up €67,117 (+72.3%), from -€92,833 to -€25,716
- Financial charges -€65,447
down €65,447 (-99.0%), from €66,133 to €686
- Other operating charges -€15,593
down €15,593 (-94.0%), from €16,591 to €998
- Financial income +€6,324
up €6,324 (+63235.0%), from €10 to €6,334
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 | €493,812 | €2,656,853 | +€2.2m | +438.0% |
| Fixed assets | 21/28 | €2,416 | €1,133 | -€1,284 | -53.1% |
| Tangible fixed assets | 22/27 | €2,416 | €1,133 | -€1,284 | -53.1% |
| Furniture and vehicles | 24 | €2,416 | €1,133 | -€1,284 | -53.1% |
| Current assets | 29/58 | €491,396 | €2,655,720 | +€2.2m | +440.4% |
| Stocks and contracts in progress | 3 | - | €2,546,836 | +€2.5m | |
| Stocks | 30/36 | - | €2,546,836 | +€2.5m | |
| Amounts receivable within one year | 40/41 | €52,337 | €108,028 | +€55,691 | +106.4% |
| Trade receivables | 40 | €52,337 | €100,992 | +€48,655 | +93.0% |
| Other amounts receivable | 41 | - | €7,036 | +€7,036 | |
| Cash at bank and in hand | 54/58 | €439,059 | €856 | -€438,203 | -99.8% |
| Total equity and liabilities | 10/49 | €493,812 | €2,656,853 | +€2.2m | +438.0% |
| Equity | 10/15 | €197,728 | €2,581,487 | +€2.4m | +1205.6% |
| Contributions | 10/11 | €5,000 | €2,415,000 | +€2.4m | +48200.0% |
| Profit (loss) carried forward | 14 | €192,728 | €166,487 | -€26,241 | -13.6% |
| Provisions and deferred taxes | 16 | €100,000 | - | -€100,000 | |
| Provisions for liabilities and charges | 160/5 | €100,000 | - | -€100,000 | |
| Other liabilities and charges | 164/5 | €100,000 | - | -€100,000 | |
| Amounts payable | 17/49 | €196,084 | €75,366 | -€120,718 | -61.6% |
| Amounts payable within one year | 42/48 | €196,084 | €75,366 | -€120,718 | -61.6% |
| Trade debts | 44 | €57,105 | €73,866 | +€16,760 | +29.3% |
| Suppliers | 440/4 | €57,105 | €73,866 | +€16,760 | +29.3% |
| Taxes, remuneration and social security | 45 | €594 | €1,500 | +€906 | +152.7% |
| Taxes | 450/3 | €594 | €1,500 | +€906 | +152.7% |
| Other amounts payable | 47/48 | €138,385 | - | -€138,385 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,576 | €1,284 | -€292 | -18.5% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | -€100,000 | -€100,000 | |
| Other operating charges | 640/8 | €16,591 | €998 | -€15,593 | -94.0% |
| Non-recurring operating charges | 66A | €100,000 | €103,890 | +€3,890 | +3.9% |
| Gross operating margin | 9900 | -€92,833 | -€25,716 | +€67,117 | +72.3% |
| Operating profit (loss) | 9901 | -€211,000 | -€31,888 | +€179,112 | +84.9% |
| Financial income | 75/76B | €10 | €6,334 | +€6,324 | +63235.0% |
| Recurring financial income | 75 | €10 | €6,334 | +€6,324 | +63235.0% |
| Financial charges | 65/66B | €66,133 | €686 | -€65,447 | -99.0% |
| Recurring financial charges | 65 | €66,133 | €686 | -€65,447 | -99.0% |
| Profit (loss) for the period before taxes | 9903 | -€277,123 | -€26,241 | +€250,883 | +90.5% |
| Profit (loss) for the period | 9904 | -€277,123 | -€26,241 | +€250,883 | +90.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€277,123 | -€26,241 | +€250,883 | +90.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.