Javos: 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.
Javos
Largest movements
- Tangible fixed assets +€171,664
up €171,664 (+687.8%), from €24,959 to €196,622
of which Land and buildings: +€192,638
- Cash -€16,766
down €16,766 (-46.3%), from €36,204 to €19,439
mainly Investment in fixed assets (net) (-€176,721) and Receivables within one year (-€11,042)
- Receivables within one year +€11,042
up €11,042 (+84.9%), from €13,009 to €24,051
of which Trade receivables: +€11,042
- Debts after one year +€118,154
new in 2025: €118,154
- Trade debts +€34,124
up €34,124 (+2901.8%), from €1,176 to €35,300
- Current portion of long-term debt +€11,287
new in 2025: €11,287
- Reserves +€5,652
up €5,652 (+8.9%), from €63,341 to €68,992
- Accrued charges and deferred income -€4,735
down €4,735 (-100.0%), from €4,735 to €0
- Gross operating margin +€20,337
up €20,337 (+146.9%), from €13,845 to €34,181
- Financial charges +€1,935
up €1,935 (+1378.3%), from €140 to €2,076
- Taxes -€1,624
down €1,624 (-59.3%), from €2,741 to €1,117
- Other operating charges +€1,466
up €1,466 (+1242.2%), from €118 to €1,584
- Depreciation +€598
up €598 (+13.4%), from €4,459 to €5,057
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 | €79,855 | €248,573 | +€168,718 | +211.3% |
| Fixed assets | 21/28 | €24,959 | €196,622 | +€171,664 | +687.8% |
| Tangible fixed assets | 22/27 | €24,959 | €196,622 | +€171,664 | +687.8% |
| Land and buildings | 22 | - | €192,638 | +€192,638 | |
| Plant, machinery and equipment | 23 | €990 | €786 | -€205 | -20.7% |
| Furniture and vehicles | 24 | €5,272 | €3,199 | -€2,073 | -39.3% |
| Other tangible fixed assets | 26 | €18,697 | €0 | -€18,697 | -100.0% |
| Current assets | 29/58 | €54,897 | €51,950 | -€2,946 | -5.4% |
| Stocks and contracts in progress | 3 | €5,534 | €6,344 | +€810 | +14.6% |
| Stocks | 30/36 | €5,534 | €6,344 | +€810 | +14.6% |
| Amounts receivable within one year | 40/41 | €13,009 | €24,051 | +€11,042 | +84.9% |
| Trade receivables | 40 | €13,009 | €24,051 | +€11,042 | +84.9% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €36,204 | €19,439 | -€16,766 | -46.3% |
| Deferred charges and accrued income | 490/1 | €149 | €2,117 | +€1,967 | +1316.3% |
| Total equity and liabilities | 10/49 | €79,855 | €248,573 | +€168,718 | +211.3% |
| Equity | 10/15 | €64,341 | €69,992 | +€5,652 | +8.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €63,341 | €68,992 | +€5,652 | +8.9% |
| Distributable reserves | 133 | €63,341 | €68,992 | +€5,652 | +8.9% |
| Amounts payable | 17/49 | €15,515 | €178,581 | +€163,066 | +1051.0% |
| Amounts payable after more than one year | 17 | - | €118,154 | +€118,154 | |
| Financial debts | 170/4 | - | €118,154 | +€118,154 | |
| Amounts payable within one year | 42/48 | €10,780 | €60,427 | +€49,647 | +460.6% |
| Current portion of amounts payable after more than one year | 42 | - | €11,287 | +€11,287 | |
| Trade debts | 44 | €1,176 | €35,300 | +€34,124 | +2901.8% |
| Suppliers | 440/4 | €1,176 | €35,300 | +€34,124 | +2901.8% |
| Taxes, remuneration and social security | 45 | €8,386 | €11,207 | +€2,822 | +33.7% |
| Taxes | 450/3 | €8,386 | €11,207 | +€2,822 | +33.7% |
| Other amounts payable | 47/48 | €1,218 | €2,632 | +€1,414 | +116.0% |
| Accrued charges and deferred income | 492/3 | €4,735 | €0 | -€4,735 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,459 | €5,057 | +€598 | +13.4% |
| Other operating charges | 640/8 | €118 | €1,584 | +€1,466 | +1242.2% |
| Non-recurring operating charges | 66A | - | €18,697 | +€18,697 | |
| Gross operating margin | 9900 | €13,845 | €34,181 | +€20,337 | +146.9% |
| Operating profit (loss) | 9901 | €9,268 | €8,844 | -€424 | -4.6% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €140 | €2,076 | +€1,935 | +1378.3% |
| Recurring financial charges | 65 | €140 | €2,076 | +€1,935 | +1378.3% |
| Profit (loss) for the period before taxes | 9903 | €9,127 | €6,768 | -€2,359 | -25.8% |
| Income taxes | 67/77 | €2,741 | €1,117 | -€1,624 | -59.3% |
| Profit (loss) for the period | 9904 | €6,387 | €5,652 | -€735 | -11.5% |
| Profit (loss) for the period to be appropriated | 9905 | €6,387 | €5,652 | -€735 | -11.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.