JAVIN: 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.
JAVIN
Largest movements
- Cash +€64,192
up €64,192 (+180.4%), from €35,591 to €99,783
mainly Net result for the year (+€65,367) and Receivables within one year (+€6,641)
- Receivables within one year -€6,641
down €6,641 (-51.4%), from €12,911 to €6,270
- Reserves +€65,367
up €65,367 (+192.0%), from €34,039 to €99,406
- Tax, wage and social debts -€5,184
down €5,184 (-70.6%), from €7,345 to €2,161
- Trade debts -€2,955
down €2,955 (-68.2%), from €4,333 to €1,378
- Gross operating margin +€36,605
up €36,605 (+102.6%), from €35,675 to €72,281
- Taxes -€1,677
down €1,677 (-21.8%), from €7,677 to €6,000
- Other operating charges +€781
up €781 (+661.6%), from €118 to €899
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 | €49,312 | €106,053 | +€56,741 | +115.1% |
| Current assets | 29/58 | €49,312 | €106,053 | +€56,741 | +115.1% |
| Amounts receivable within one year | 40/41 | €12,911 | €6,270 | -€6,641 | -51.4% |
| Trade receivables | 40 | €12,911 | €6,270 | -€6,641 | -51.4% |
| Cash at bank and in hand | 54/58 | €35,591 | €99,783 | +€64,192 | +180.4% |
| Deferred charges and accrued income | 490/1 | €810 | - | -€810 | |
| Total equity and liabilities | 10/49 | €49,312 | €106,053 | +€56,741 | +115.1% |
| Equity | 10/15 | €37,039 | €102,406 | +€65,367 | +176.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €34,039 | €99,406 | +€65,367 | +192.0% |
| Distributable reserves | 133 | €34,039 | €99,406 | +€65,367 | +192.0% |
| Amounts payable | 17/49 | €12,273 | €3,647 | -€8,626 | -70.3% |
| Amounts payable within one year | 42/48 | €12,273 | €3,647 | -€8,626 | -70.3% |
| Trade debts | 44 | €4,333 | €1,378 | -€2,955 | -68.2% |
| Suppliers | 440/4 | €4,333 | €1,378 | -€2,955 | -68.2% |
| Taxes, remuneration and social security | 45 | €7,345 | €2,161 | -€5,184 | -70.6% |
| Taxes | 450/3 | €7,345 | €2,161 | -€5,184 | -70.6% |
| Other amounts payable | 47/48 | €595 | €108 | -€487 | -81.8% |
| Other operating charges | 640/8 | €118 | €899 | +€781 | +661.6% |
| Gross operating margin | 9900 | €35,675 | €72,281 | +€36,605 | +102.6% |
| Operating profit (loss) | 9901 | €35,557 | €71,382 | +€35,825 | +100.8% |
| Financial income | 75/76B | €6 | €27 | +€21 | +344.7% |
| Recurring financial income | 75 | €6 | €27 | +€21 | +344.7% |
| Financial charges | 65/66B | €35 | €42 | +€8 | +22.0% |
| Recurring financial charges | 65 | €35 | €42 | +€8 | +22.0% |
| Profit (loss) for the period before taxes | 9903 | €35,529 | €71,367 | +€35,838 | +100.9% |
| Income taxes | 67/77 | €7,677 | €6,000 | -€1,677 | -21.8% |
| Profit (loss) for the period | 9904 | €27,852 | €65,367 | +€37,515 | +134.7% |
| Profit (loss) for the period to be appropriated | 9905 | €27,852 | €65,367 | +€37,515 | +134.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.