Javry: 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.
Javry
Largest movements
- Cash -€152,262
down €152,262 (-58.0%), from €262,566 to €110,304
mainly Trade debts (-€98,608) and Debts after one year (-€56,667)
- Stocks and contracts +€37,758
up €37,758 (+31.8%), from €118,919 to €156,677
- Receivables within one year +€21,423
up €21,423 (+4.1%), from €521,461 to €542,884
of which Trade receivables: +€16,551
- Tangible fixed assets -€21,080
down €21,080 (-26.8%), from €78,771 to €57,691
of which Plant, machinery and equipment: -€17,966
- Trade debts -€98,608
down €98,608 (-24.4%), from €403,829 to €305,220
- Debts after one year -€56,667
down €56,667 (-100.0%), from €56,667 to €0
- Other debts +€46,298
up €46,298 (+50554.6%), from €92 to €46,389
- Accrued charges and deferred income +€23,655
up €23,655 (+27.9%), from €84,920 to €108,575
- Current portion of long-term debt -€21,875
down €21,875 (-27.9%), from €78,541 to €56,667
- Write-downs +€33,110
up €33,110, from -€23,840 to €9,270
- Depreciation -€17,362
down €17,362 (-24.2%), from €71,621 to €54,258
- Staff costs +€9,641
up €9,641 (+2.2%), from €435,075 to €444,716
- Financial income -€6,886
down €6,886 (-93.1%), from €7,393 to €507
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 | €1,007,399 | €901,942 | -€105,456 | -10.5% |
| Fixed assets | 21/28 | €92,384 | €74,565 | -€17,819 | -19.3% |
| Intangible fixed assets | 21 | €5,583 | €8,844 | +€3,261 | +58.4% |
| Tangible fixed assets | 22/27 | €78,771 | €57,691 | -€21,080 | -26.8% |
| Plant, machinery and equipment | 23 | €74,349 | €56,382 | -€17,966 | -24.2% |
| Furniture and vehicles | 24 | €4,422 | €1,308 | -€3,114 | -70.4% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Financial fixed assets | 28 | €8,030 | €8,030 | = | 0.0% |
| Current assets | 29/58 | €915,014 | €827,378 | -€87,637 | -9.6% |
| Stocks and contracts in progress | 3 | €118,919 | €156,677 | +€37,758 | +31.8% |
| Stocks | 30/36 | €118,919 | €156,677 | +€37,758 | +31.8% |
| Amounts receivable within one year | 40/41 | €521,461 | €542,884 | +€21,423 | +4.1% |
| Trade receivables | 40 | €488,904 | €505,455 | +€16,551 | +3.4% |
| Other amounts receivable | 41 | €32,557 | €37,429 | +€4,873 | +15.0% |
| Cash at bank and in hand | 54/58 | €262,566 | €110,304 | -€152,262 | -58.0% |
| Deferred charges and accrued income | 490/1 | €12,068 | €17,512 | +€5,444 | +45.1% |
| Total equity and liabilities | 10/49 | €1,007,399 | €901,942 | -€105,456 | -10.5% |
| Equity | 10/15 | €58,611 | €56,609 | -€2,003 | -3.4% |
| Contributions | 10/11 | €32,400 | €32,400 | = | 0.0% |
| Reserves | 13 | €173 | €173 | = | 0.0% |
| Distributable reserves | 133 | €173 | €173 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,038 | €24,036 | -€2,003 | -7.7% |
| Investment grants | 15 | €0 | - | = | |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Deferred taxes | 168 | €0 | - | = | |
| Amounts payable | 17/49 | €948,787 | €845,334 | -€103,454 | -10.9% |
| Amounts payable after more than one year | 17 | €56,667 | €0 | -€56,667 | -100.0% |
| Financial debts | 170/4 | €56,667 | €0 | -€56,667 | -100.0% |
| Amounts payable within one year | 42/48 | €807,201 | €736,759 | -€70,442 | -8.7% |
| Current portion of amounts payable after more than one year | 42 | €78,541 | €56,667 | -€21,875 | -27.9% |
| Financial debts | 43 | €218,361 | €231,683 | +€13,321 | +6.1% |
| Credit institutions | 430/8 | €218,361 | €231,683 | +€13,321 | +6.1% |
| Trade debts | 44 | €403,829 | €305,220 | -€98,608 | -24.4% |
| Suppliers | 440/4 | €403,829 | €305,220 | -€98,608 | -24.4% |
| Taxes, remuneration and social security | 45 | €106,378 | €96,800 | -€9,579 | -9.0% |
| Taxes | 450/3 | €54,092 | €38,517 | -€15,575 | -28.8% |
| Remuneration and social security | 454/9 | €52,286 | €58,283 | +€5,997 | +11.5% |
| Other amounts payable | 47/48 | €92 | €46,389 | +€46,298 | +50554.6% |
| Accrued charges and deferred income | 492/3 | €84,920 | €108,575 | +€23,655 | +27.9% |
| Non-recurring operating income | 76A | €3,505 | €294 | -€3,211 | -91.6% |
| Remuneration, social security and pensions | 62 | €435,075 | €444,716 | +€9,641 | +2.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €71,621 | €54,258 | -€17,362 | -24.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€23,840 | €9,270 | +€33,110 | |
| Other operating charges | 640/8 | €26,294 | €20,813 | -€5,481 | -20.8% |
| Non-recurring operating charges | 66A | €3,056 | €606 | -€2,450 | -80.2% |
| Gross operating margin | 9900 | €560,440 | €564,445 | +€4,005 | +0.7% |
| Operating profit (loss) | 9901 | €48,236 | €34,782 | -€13,453 | -27.9% |
| Financial income | 75/76B | €7,393 | €507 | -€6,886 | -93.1% |
| Recurring financial income | 75 | €7,393 | €507 | -€6,886 | -93.1% |
| Financial charges | 65/66B | €28,170 | €26,248 | -€1,922 | -6.8% |
| Recurring financial charges | 65 | €28,170 | €26,248 | -€1,922 | -6.8% |
| Profit (loss) for the period before taxes | 9903 | €27,459 | €9,042 | -€18,417 | -67.1% |
| Income taxes | 67/77 | €7,253 | €11,044 | +€3,791 | +52.3% |
| Profit (loss) for the period | 9904 | €20,206 | -€2,003 | -€22,209 | |
| Profit (loss) for the period to be appropriated | 9905 | €20,206 | -€2,003 | -€22,209 |
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.