Javik: 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.
Javik
Largest movements
- Receivables within one year +€23,071
up €23,071 (+45.0%), from €51,307 to €74,378
of which Other amounts receivable: +€19,776
- Cash -€15,417
down €15,417 (-6.3%), from €244,770 to €229,353
mainly Contributions, distributions and other (-€26,690) and Investment in fixed assets (net) (-€23,412)
- Reserves +€10,802
up €10,802 (+3.0%), from €358,874 to €369,677
of which Distributable reserves: +€10,802
- Current portion of long-term debt -€10,205
down €10,205 (-100.0%), from €10,205 to €0
- Tax, wage and social debts +€5,891
up €5,891 (+53.4%), from €11,028 to €16,919
- Other operating charges +€65,726
up €65,726 (+1466.8%), from €4,481 to €70,207
- Depreciation -€29,345
down €29,345 (-55.5%), from €52,851 to €23,505
- Financial charges +€7,510
up €7,510 (+1139.3%), from €659 to €8,170
- Taxes -€6,363
down €6,363 (-14.8%), from €42,999 to €36,636
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 | €409,503 | €417,918 | +€8,415 | +2.1% |
| Fixed assets | 21/28 | €110,291 | €110,197 | -€93 | -0.1% |
| Tangible fixed assets | 22/27 | €105,791 | €105,697 | -€93 | -0.1% |
| Plant, machinery and equipment | 23 | €2,606 | €1,303 | -€1,303 | -50.0% |
| Furniture and vehicles | 24 | €103,185 | €104,394 | +€1,210 | +1.2% |
| Financial fixed assets | 28 | €4,500 | €4,500 | = | 0.0% |
| Current assets | 29/58 | €299,212 | €307,720 | +€8,508 | +2.8% |
| Amounts receivable within one year | 40/41 | €51,307 | €74,378 | +€23,071 | +45.0% |
| Trade receivables | 40 | €42,968 | €46,262 | +€3,295 | +7.7% |
| Other amounts receivable | 41 | €8,339 | €28,115 | +€19,776 | +237.2% |
| Cash at bank and in hand | 54/58 | €244,770 | €229,353 | -€15,417 | -6.3% |
| Deferred charges and accrued income | 490/1 | €3,135 | €3,989 | +€854 | +27.2% |
| Total equity and liabilities | 10/49 | €409,503 | €417,918 | +€8,415 | +2.1% |
| Equity | 10/15 | €377,474 | €388,277 | +€10,802 | +2.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €358,874 | €369,677 | +€10,802 | +3.0% |
| 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 | €357,014 | €367,817 | +€10,802 | +3.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €32,028 | €29,641 | -€2,388 | -7.5% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €32,028 | €29,641 | -€2,388 | -7.5% |
| Current portion of amounts payable after more than one year | 42 | €10,205 | €0 | -€10,205 | -100.0% |
| Trade debts | 44 | €10,795 | €10,663 | -€133 | -1.2% |
| Suppliers | 440/4 | €10,795 | €10,663 | -€133 | -1.2% |
| Advances received on contracts in progress | 46 | - | €2,059 | +€2,059 | |
| Taxes, remuneration and social security | 45 | €11,028 | €16,919 | +€5,891 | +53.4% |
| Taxes | 450/3 | €11,028 | €16,919 | +€5,891 | +53.4% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,851 | €23,505 | -€29,345 | -55.5% |
| Other operating charges | 640/8 | €4,481 | €70,207 | +€65,726 | +1466.8% |
| Gross operating margin | 9900 | €175,213 | €175,366 | +€153 | +0.1% |
| Operating profit (loss) | 9901 | €117,881 | €81,654 | -€36,227 | -30.7% |
| Financial income | 75/76B | €2,234 | €645 | -€1,589 | -71.1% |
| Recurring financial income | 75 | €2,234 | €645 | -€1,589 | -71.1% |
| Financial charges | 65/66B | €659 | €8,170 | +€7,510 | +1139.3% |
| Recurring financial charges | 65 | €659 | €8,170 | +€7,510 | +1139.3% |
| Profit (loss) for the period before taxes | 9903 | €119,455 | €74,129 | -€45,327 | -37.9% |
| Income taxes | 67/77 | €42,999 | €36,636 | -€6,363 | -14.8% |
| Profit (loss) for the period | 9904 | €76,456 | €37,492 | -€38,964 | -51.0% |
| Profit (loss) for the period to be appropriated | 9905 | €76,456 | €37,492 | -€38,964 | -51.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.