JAVLO: 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.
JAVLO
Largest movements
- Tangible fixed assets +€312,439
up €312,439 (+49.1%), from €636,224 to €948,663
of which Land and buildings: +€315,515
- Cash +€127,518
up €127,518 (+73.4%), from €173,641 to €301,158
mainly Net result for the year (+€248,110) and Debts after one year (+€208,241)
- Stocks and contracts +€118,146
up €118,146 (+149.9%), from €78,841 to €196,987
- Receivables within one year -€92,650
down €92,650 (-36.7%), from €252,771 to €160,121
of which Trade receivables: -€111,573
- Debts after one year +€208,241
up €208,241 (+51.2%), from €406,702 to €614,943
- Reserves +€138,612
up €138,612 (+33.8%), from €409,763 to €548,374
of which Distributable reserves: +€138,612
- Other debts +€87,158
up €87,158 (+53.5%), from €162,893 to €250,051
- Current portion of long-term debt +€26,333
up €26,333 (+61.0%), from €43,203 to €69,537
- Gross operating margin +€455,785
up €455,785 (+93.3%), from €488,653 to €944,438
- Staff costs +€141,366
up €141,366 (+49.2%), from €287,438 to €428,804
- Taxes +€45,110
up €45,110 (+124.8%), from €36,154 to €81,263
- Depreciation +€32,588
up €32,588 (+45.8%), from €71,089 to €103,677
- Other operating charges +€32,010
up €32,010 (+777.7%), from €4,116 to €36,126
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 | €1,270,547 | €1,750,404 | +€479,857 | +37.8% |
| Fixed assets | 21/28 | €639,487 | €961,925 | +€322,439 | +50.4% |
| Tangible fixed assets | 22/27 | €636,224 | €948,663 | +€312,439 | +49.1% |
| Land and buildings | 22 | €352,695 | €668,210 | +€315,515 | +89.5% |
| Plant, machinery and equipment | 23 | €250,084 | €221,246 | -€28,838 | -11.5% |
| Furniture and vehicles | 24 | €26,726 | €59,207 | +€32,481 | +121.5% |
| Assets under construction and advance payments | 27 | €6,720 | €0 | -€6,720 | -100.0% |
| Financial fixed assets | 28 | €3,262 | €13,262 | +€10,000 | +306.5% |
| Current assets | 29/58 | €631,060 | €788,478 | +€157,418 | +24.9% |
| Amounts receivable after more than one year | 29 | €125,000 | €125,000 | = | 0.0% |
| Other amounts receivable | 291 | €125,000 | €125,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €78,841 | €196,987 | +€118,146 | +149.9% |
| Stocks | 30/36 | €78,841 | €196,987 | +€118,146 | +149.9% |
| Amounts receivable within one year | 40/41 | €252,771 | €160,121 | -€92,650 | -36.7% |
| Trade receivables | 40 | €252,590 | €141,017 | -€111,573 | -44.2% |
| Other amounts receivable | 41 | €182 | €19,104 | +€18,923 | +10423.6% |
| Cash at bank and in hand | 54/58 | €173,641 | €301,158 | +€127,518 | +73.4% |
| Deferred charges and accrued income | 490/1 | €807 | €5,212 | +€4,405 | +545.7% |
| Total equity and liabilities | 10/49 | €1,270,547 | €1,750,404 | +€479,857 | +37.8% |
| Equity | 10/15 | €415,963 | €554,574 | +€138,612 | +33.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €409,763 | €548,374 | +€138,612 | +33.8% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €409,763 | €548,374 | +€138,612 | +33.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €854,585 | €1,195,830 | +€341,245 | +39.9% |
| Amounts payable after more than one year | 17 | €406,702 | €614,943 | +€208,241 | +51.2% |
| Financial debts | 170/4 | €406,702 | €614,943 | +€208,241 | +51.2% |
| Amounts payable within one year | 42/48 | €440,046 | €574,101 | +€134,056 | +30.5% |
| Current portion of amounts payable after more than one year | 42 | €43,203 | €69,537 | +€26,333 | +61.0% |
| Financial debts | 43 | €0 | €14,134 | +€14,134 | |
| Credit institutions | 430/8 | €0 | €14,134 | +€14,134 | |
| Trade debts | 44 | €119,889 | €124,970 | +€5,081 | +4.2% |
| Suppliers | 440/4 | €119,889 | €124,970 | +€5,081 | +4.2% |
| Taxes, remuneration and social security | 45 | €114,060 | €115,409 | +€1,349 | +1.2% |
| Taxes | 450/3 | €63,723 | €63,455 | -€267 | -0.4% |
| Remuneration and social security | 454/9 | €50,338 | €51,954 | +€1,616 | +3.2% |
| Other amounts payable | 47/48 | €162,893 | €250,051 | +€87,158 | +53.5% |
| Accrued charges and deferred income | 492/3 | €7,837 | €6,786 | -€1,052 | -13.4% |
| Remuneration, social security and pensions | 62 | €287,438 | €428,804 | +€141,366 | +49.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €71,089 | €103,677 | +€32,588 | +45.8% |
| Other operating charges | 640/8 | €4,116 | €36,126 | +€32,010 | +777.7% |
| Non-recurring operating charges | 66A | - | €25,553 | +€25,553 | |
| Gross operating margin | 9900 | €488,653 | €944,438 | +€455,785 | +93.3% |
| Operating profit (loss) | 9901 | €126,010 | €350,278 | +€224,268 | +178.0% |
| Financial income | 75/76B | €6,798 | €4,303 | -€2,495 | -36.7% |
| Recurring financial income | 75 | €6,798 | €4,303 | -€2,495 | -36.7% |
| Financial charges | 65/66B | €20,929 | €25,207 | +€4,278 | +20.4% |
| Recurring financial charges | 65 | €20,929 | €25,207 | +€4,278 | +20.4% |
| Profit (loss) for the period before taxes | 9903 | €111,879 | €329,374 | +€217,495 | +194.4% |
| Income taxes | 67/77 | €36,154 | €81,263 | +€45,110 | +124.8% |
| Profit (loss) for the period | 9904 | €75,725 | €248,110 | +€172,385 | +227.6% |
| Profit (loss) for the period to be appropriated | 9905 | €75,725 | €248,110 | +€172,385 | +227.6% |
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 3 October 2026 via checked.be.