JAVOS: 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.
JAVOS
Largest movements
- Receivables within one year -€3,550
down €3,550 (-2.3%), from €156,196 to €152,646
- Trade debts -€2,754
no longer reported in 2025 (was €2,754)
- Profit (loss) carried forward -€2,179
down €2,179 (-3.0%), from €71,503 to €69,324
- Gross operating margin +€1,856
up €1,856 (+55.4%), from -€3,352 to -€1,496
- Purchases and services -€1,856
down €1,856 (-55.4%), from €3,352 to €1,496
- Depreciation -€988
down €988 (-60.7%), from €1,627 to €639
- Taxes -€227
no longer reported in 2025 (was €227)
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 | €159,371 | €154,438 | -€4,933 | -3.1% |
| Fixed assets | 21/28 | €639 | - | -€639 | |
| Tangible fixed assets | 22/27 | €639 | - | -€639 | |
| Land and buildings | 22 | €193 | - | -€193 | |
| Plant, machinery and equipment | 23 | €446 | - | -€446 | |
| Current assets | 29/58 | €158,732 | €154,438 | -€4,294 | -2.7% |
| Amounts receivable within one year | 40/41 | €156,196 | €152,646 | -€3,550 | -2.3% |
| Other amounts receivable | 41 | €156,196 | €152,646 | -€3,550 | -2.3% |
| Cash at bank and in hand | 54/58 | €2,536 | €1,792 | -€744 | -29.3% |
| Total equity and liabilities | 10/49 | €159,371 | €154,438 | -€4,933 | -3.1% |
| Equity | 10/15 | €151,746 | €149,567 | -€2,179 | -1.4% |
| Contributions | 10/11 | €11,163 | €11,163 | = | 0.0% |
| Reserves | 13 | €69,080 | €69,080 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €5,000 | €5,000 | = | 0.0% |
| Distributable reserves | 133 | €62,220 | €62,220 | = | 0.0% |
| Profit (loss) carried forward | 14 | €71,503 | €69,324 | -€2,179 | -3.0% |
| Amounts payable | 17/49 | €7,625 | €4,871 | -€2,754 | -36.1% |
| Amounts payable within one year | 42/48 | €7,625 | €4,871 | -€2,754 | -36.1% |
| Financial debts | 43 | €1,787 | €1,787 | = | 0.0% |
| Credit institutions | 430/8 | €1,787 | €1,787 | = | 0.0% |
| Trade debts | 44 | €2,754 | - | -€2,754 | |
| Suppliers | 440/4 | €2,754 | - | -€2,754 | |
| Taxes, remuneration and social security | 45 | €3,084 | €3,084 | = | 0.0% |
| Taxes | 450/3 | €3,084 | €3,084 | = | 0.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €3,352 | €1,496 | -€1,856 | -55.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,627 | €639 | -€988 | -60.7% |
| Gross operating margin | 9900 | -€3,352 | -€1,496 | +€1,856 | +55.4% |
| Operating profit (loss) | 9901 | -€4,979 | -€2,134 | +€2,845 | +57.1% |
| Financial charges | 65/66B | €45 | €45 | +€0 | +0.1% |
| Recurring financial charges | 65 | €45 | €45 | +€0 | +0.1% |
| Profit (loss) for the period before taxes | 9903 | -€5,024 | -€2,179 | +€2,844 | +56.6% |
| Income taxes | 67/77 | €227 | - | -€227 | |
| Profit (loss) for the period | 9904 | -€5,250 | -€2,179 | +€3,071 | +58.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,250 | -€2,179 | +€3,071 | +58.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.