JAVO: 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.
JAVO
Largest movements
- Tangible fixed assets +€20,314
up €20,314 (+6.8%), from €298,479 to €318,793
of which Plant, machinery and equipment: +€20,314
- Other debts +€17,000
up €17,000 (+7.3%), from €232,776 to €249,776
- Gross operating margin +€5,059
up €5,059 (+115.7%), from €4,373 to €9,432
- Depreciation +€1,160
up €1,160 (+66.9%), from €1,734 to €2,895
- Other operating charges +€138
up €138 (+2.7%), from €5,190 to €5,328
- Taxes -€129
no longer reported in 2025 (was €129)
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 | €307,678 | €326,280 | +€18,602 | +6.0% |
| Fixed assets | 21/28 | €298,479 | €318,793 | +€20,314 | +6.8% |
| Tangible fixed assets | 22/27 | €298,479 | €318,793 | +€20,314 | +6.8% |
| Land and buildings | 22 | €282,871 | €282,871 | = | 0.0% |
| Plant, machinery and equipment | 23 | €15,608 | €35,922 | +€20,314 | +130.1% |
| Current assets | 29/58 | €9,199 | €7,487 | -€1,712 | -18.6% |
| Cash at bank and in hand | 54/58 | €9,199 | €7,487 | -€1,712 | -18.6% |
| Total equity and liabilities | 10/49 | €307,678 | €326,280 | +€18,602 | +6.0% |
| Equity | 10/15 | €74,250 | €75,394 | +€1,144 | +1.5% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €14,994 | €14,994 | = | 0.0% |
| Non-distributable reserves | 130/1 | €14,994 | €14,994 | = | 0.0% |
| Legal reserve | 130 | €14,994 | €6,200 | -€8,794 | -58.7% |
| Other | 1319 | - | €8,794 | +€8,794 | |
| Profit (loss) carried forward | 14 | -€2,744 | -€1,600 | +€1,144 | +41.7% |
| Amounts payable | 17/49 | €233,427 | €250,886 | +€17,459 | +7.5% |
| Amounts payable within one year | 42/48 | €233,427 | €250,886 | +€17,459 | +7.5% |
| Trade debts | 44 | €651 | €1,110 | +€459 | +70.4% |
| Suppliers | 440/4 | €651 | €1,110 | +€459 | +70.4% |
| Other amounts payable | 47/48 | €232,776 | €249,776 | +€17,000 | +7.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,734 | €2,895 | +€1,160 | +66.9% |
| Other operating charges | 640/8 | €5,190 | €5,328 | +€138 | +2.7% |
| Gross operating margin | 9900 | €4,373 | €9,432 | +€5,059 | +115.7% |
| Operating profit (loss) | 9901 | -€2,551 | €1,210 | +€3,761 | |
| Financial charges | 65/66B | €64 | €66 | +€2 | +3.2% |
| Recurring financial charges | 65 | €64 | €66 | +€2 | +3.2% |
| Profit (loss) for the period before taxes | 9903 | -€2,615 | €1,144 | +€3,759 | |
| Income taxes | 67/77 | €129 | - | -€129 | |
| Profit (loss) for the period | 9904 | -€2,744 | €1,144 | +€3,888 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,744 | €1,144 | +€3,888 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.