JAWI: 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.
JAWI
Largest movements
- Tangible fixed assets -€38,431
down €38,431 (-10.8%), from €355,775 to €317,345
of which Land and buildings: -€37,963
- Deferred charges and accrued income +€20,193
up €20,193 (+1010.4%), from €1,998 to €22,191
- Stocks and contracts +€7,375
new in 2025: €7,375
- Cash -€6,091
down €6,091 (-52.8%), from €11,542 to €5,451
mainly Debts after one year (-€23,396) and Deferred charges and accrued income (-€20,193)
- Receivables within one year -€5,255
down €5,255 (-37.9%), from €13,874 to €8,618
of which Trade receivables: -€5,255
- Debts after one year -€23,396
down €23,396 (-14.0%), from €167,016 to €143,620
- Reserves +€12,528
up €12,528 (+10.7%), from €117,154 to €129,683
of which Distributable reserves: +€12,528
- Current portion of long-term debt -€4,554
down €4,554 (-16.3%), from €27,950 to €23,396
- Depreciation -€622
down €622 (-1.6%), from €39,052 to €38,431
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 | €383,190 | €360,981 | -€22,209 | -5.8% |
| Fixed assets | 21/28 | €355,775 | €317,345 | -€38,431 | -10.8% |
| Tangible fixed assets | 22/27 | €355,775 | €317,345 | -€38,431 | -10.8% |
| Land and buildings | 22 | €355,308 | €317,345 | -€37,963 | -10.7% |
| Plant, machinery and equipment | 23 | €467 | €0 | -€467 | -100.0% |
| Current assets | 29/58 | €27,414 | €43,636 | +€16,222 | +59.2% |
| Stocks and contracts in progress | 3 | - | €7,375 | +€7,375 | |
| Stocks | 30/36 | - | €7,375 | +€7,375 | |
| Amounts receivable within one year | 40/41 | €13,874 | €8,618 | -€5,255 | -37.9% |
| Trade receivables | 40 | €13,574 | €8,318 | -€5,255 | -38.7% |
| Other amounts receivable | 41 | €300 | €300 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €11,542 | €5,451 | -€6,091 | -52.8% |
| Deferred charges and accrued income | 490/1 | €1,998 | €22,191 | +€20,193 | +1010.4% |
| Total equity and liabilities | 10/49 | €383,190 | €360,981 | -€22,209 | -5.8% |
| Equity | 10/15 | €135,754 | €148,283 | +€12,528 | +9.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €117,154 | €129,683 | +€12,528 | +10.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €115,294 | €127,823 | +€12,528 | +10.9% |
| Amounts payable | 17/49 | €247,435 | €212,698 | -€34,737 | -14.0% |
| Amounts payable after more than one year | 17 | €167,016 | €143,620 | -€23,396 | -14.0% |
| Financial debts | 170/4 | €167,016 | €143,620 | -€23,396 | -14.0% |
| Amounts payable within one year | 42/48 | €79,302 | €68,869 | -€10,434 | -13.2% |
| Current portion of amounts payable after more than one year | 42 | €27,950 | €23,396 | -€4,554 | -16.3% |
| Trade debts | 44 | €4,463 | €1,247 | -€3,216 | -72.1% |
| Suppliers | 440/4 | €4,463 | €1,247 | -€3,216 | -72.1% |
| Taxes, remuneration and social security | 45 | €1,753 | €2,363 | +€610 | +34.8% |
| Taxes | 450/3 | €1,753 | €2,363 | +€610 | +34.8% |
| Other amounts payable | 47/48 | €45,137 | €41,862 | -€3,274 | -7.3% |
| Accrued charges and deferred income | 492/3 | €1,117 | €210 | -€907 | -81.2% |
| Non-recurring operating income | 76A | €15,485 | €21,000 | +€5,515 | +35.6% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,052 | €38,431 | -€622 | -1.6% |
| Other operating charges | 640/8 | €3,708 | €3,870 | +€162 | +4.4% |
| Gross operating margin | 9900 | €58,824 | €58,477 | -€347 | -0.6% |
| Operating profit (loss) | 9901 | €16,064 | €16,177 | +€113 | +0.7% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €4,190 | €3,649 | -€541 | -12.9% |
| Recurring financial charges | 65 | €4,190 | €3,649 | -€541 | -12.9% |
| Profit (loss) for the period before taxes | 9903 | €11,874 | €12,528 | +€654 | +5.5% |
| Profit (loss) for the period | 9904 | €11,874 | €12,528 | +€654 | +5.5% |
| Profit (loss) for the period to be appropriated | 9905 | €11,874 | €12,528 | +€654 | +5.5% |
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 3 October 2026 via checked.be.