JAVOFI: 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.
JAVOFI
Largest movements
- Tangible fixed assets -€37,122
down €37,122 (-6.5%), from €571,219 to €534,097
- Cash -€24,090
down €24,090 (-14.4%), from €167,315 to €143,225
mainly Net result for the year (-€58,974) and Provisions (-€3,236)
- Profit (loss) carried forward -€49,265
down €49,265 (-54.4%), from -€90,561 to -€139,826
- Reserves -€9,708
down €9,708 (-12.2%), from €79,872 to €70,164
of which Tax-exempt reserves: -€9,708
- Gross operating margin -€74,213
down €74,213 (-82.1%), from €90,370 to €16,158
- Other operating charges +€3,564
up €3,564 (+26.3%), from €13,553 to €17,117
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 | €738,794 | €680,093 | -€58,701 | -7.9% |
| Fixed assets | 21/28 | €571,219 | €534,097 | -€37,122 | -6.5% |
| Tangible fixed assets | 22/27 | €571,219 | €534,097 | -€37,122 | -6.5% |
| Land and buildings | 22 | €571,219 | €534,097 | -€37,122 | -6.5% |
| Current assets | 29/58 | €167,575 | €145,996 | -€21,579 | -12.9% |
| Amounts receivable within one year | 40/41 | €260 | - | -€260 | |
| Trade receivables | 40 | €260 | - | -€260 | |
| Cash at bank and in hand | 54/58 | €167,315 | €143,225 | -€24,090 | -14.4% |
| Deferred charges and accrued income | 490/1 | - | €2,771 | +€2,771 | |
| Total equity and liabilities | 10/49 | €738,794 | €680,093 | -€58,701 | -7.9% |
| Equity | 10/15 | €386,311 | €327,337 | -€58,974 | -15.3% |
| Contributions | 10/11 | €397,000 | €397,000 | = | 0.0% |
| Reserves | 13 | €79,872 | €70,164 | -€9,708 | -12.2% |
| Tax-exempt reserves | 132 | €79,493 | €69,784 | -€9,708 | -12.2% |
| Distributable reserves | 133 | €379 | €379 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€90,561 | -€139,826 | -€49,265 | -54.4% |
| Provisions and deferred taxes | 16 | €26,498 | €23,261 | -€3,236 | -12.2% |
| Deferred taxes | 168 | €26,498 | €23,261 | -€3,236 | -12.2% |
| Amounts payable | 17/49 | €325,986 | €329,495 | +€3,509 | +1.1% |
| Amounts payable after more than one year | 17 | €2,630 | €2,630 | = | 0.0% |
| Other amounts payable | 178/9 | €2,630 | €2,630 | = | 0.0% |
| Amounts payable within one year | 42/48 | €323,356 | €326,865 | +€3,509 | +1.1% |
| Trade debts | 44 | €49 | €757 | +€708 | +1441.3% |
| Suppliers | 440/4 | €49 | €757 | +€708 | +1441.3% |
| Taxes, remuneration and social security | 45 | €6,687 | €7,593 | +€906 | +13.5% |
| Taxes | 450/3 | €6,687 | €7,593 | +€906 | +13.5% |
| Other amounts payable | 47/48 | €316,619 | €318,515 | +€1,895 | +0.6% |
| Non-recurring operating income | 76A | €78,382 | - | -€78,382 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,122 | €37,122 | = | 0.0% |
| Other operating charges | 640/8 | €13,553 | €17,117 | +€3,564 | +26.3% |
| Gross operating margin | 9900 | €90,370 | €16,158 | -€74,213 | -82.1% |
| Operating profit (loss) | 9901 | €39,695 | -€38,081 | -€77,777 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €24,089 | €23,702 | -€387 | -1.6% |
| Recurring financial charges | 65 | €24,089 | €23,702 | -€387 | -1.6% |
| Profit (loss) for the period before taxes | 9903 | €15,606 | -€61,784 | -€77,390 | |
| Transfer from deferred taxes | 780 | €3,236 | €3,236 | = | 0.0% |
| Income taxes | 67/77 | €412 | €426 | +€14 | +3.5% |
| Profit (loss) for the period | 9904 | €18,431 | -€58,974 | -€77,404 | |
| Transfer from tax-exempt reserves | 789 | €9,708 | €9,708 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €28,139 | -€49,265 | -€77,404 |
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.