THE JAVA COMMUNITY: 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.
THE JAVA COMMUNITY
Largest movements
- Current investments -€859,426
down €859,426 (-20.4%), from €4.2m to €3.3m
- Receivables within one year -€149,151
down €149,151 (-64.8%), from €230,325 to €81,174
of which Trade receivables: -€81,303
- Cash -€49,945
down €49,945 (-10.8%), from €463,435 to €413,489
mainly Contributions, distributions and other (-€2.5m) and Deferred charges and accrued income (-€43,340)
- Reserves -€971,010
down €971,010 (-21.2%), from €4.6m to €3.6m
of which Distributable reserves: -€971,010
- Gross operating margin +€163,873
up €163,873 (+8.8%), from €1.9m to €2.0m
- Financial income +€162,995
up €162,995 (+493.6%), from €33,022 to €196,017
- Taxes +€85,275
up €85,275 (+18.4%), from €462,398 to €547,673
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 | €4,937,789 | €3,916,956 | -€1.0m | -20.7% |
| Fixed assets | 21/28 | €40,648 | €34,997 | -€5,651 | -13.9% |
| Tangible fixed assets | 22/27 | €40,532 | €34,882 | -€5,651 | -13.9% |
| Plant, machinery and equipment | 23 | €35,266 | €32,235 | -€3,031 | -8.6% |
| Furniture and vehicles | 24 | €5,266 | €2,646 | -€2,620 | -49.8% |
| Financial fixed assets | 28 | €116 | €116 | = | 0.0% |
| Current assets | 29/58 | €4,897,141 | €3,881,959 | -€1.0m | -20.7% |
| Amounts receivable within one year | 40/41 | €230,325 | €81,174 | -€149,151 | -64.8% |
| Trade receivables | 40 | €162,478 | €81,174 | -€81,303 | -50.0% |
| Other amounts receivable | 41 | €67,847 | €0 | -€67,847 | -100.0% |
| Current investments | 50/53 | €4,202,576 | €3,343,150 | -€859,426 | -20.4% |
| Cash at bank and in hand | 54/58 | €463,435 | €413,489 | -€49,945 | -10.8% |
| Deferred charges and accrued income | 490/1 | €806 | €44,145 | +€43,340 | +5380.4% |
| Total equity and liabilities | 10/49 | €4,937,789 | €3,916,956 | -€1.0m | -20.7% |
| Equity | 10/15 | €4,599,628 | €3,628,618 | -€971,010 | -21.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €4,581,028 | €3,610,018 | -€971,010 | -21.2% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €3,878 | €3,878 | = | 0.0% |
| Distributable reserves | 133 | €4,577,150 | €3,606,140 | -€971,010 | -21.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €338,161 | €288,338 | -€49,823 | -14.7% |
| Amounts payable within one year | 42/48 | €120,362 | €45,840 | -€74,522 | -61.9% |
| Trade debts | 44 | €36,729 | €2,589 | -€34,140 | -93.0% |
| Suppliers | 440/4 | €36,729 | €2,589 | -€34,140 | -93.0% |
| Taxes, remuneration and social security | 45 | €76,363 | €34,067 | -€42,296 | -55.4% |
| Taxes | 450/3 | €54,735 | €14,502 | -€40,233 | -73.5% |
| Remuneration and social security | 454/9 | €21,628 | €19,566 | -€2,063 | -9.5% |
| Other amounts payable | 47/48 | €7,269 | €9,183 | +€1,914 | +26.3% |
| Accrued charges and deferred income | 492/3 | €217,799 | €242,499 | +€24,700 | +11.3% |
| Remuneration, social security and pensions | 62 | €139,122 | €137,608 | -€1,514 | -1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,126 | €6,543 | -€16,584 | -71.7% |
| Other operating charges | 640/8 | €1,075 | €1,210 | +€134 | +12.5% |
| Gross operating margin | 9900 | €1,862,817 | €2,026,690 | +€163,873 | +8.8% |
| Operating profit (loss) | 9901 | €1,699,494 | €1,881,330 | +€181,836 | +10.7% |
| Financial income | 75/76B | €33,022 | €196,017 | +€162,995 | +493.6% |
| Recurring financial income | 75 | €33,022 | €196,017 | +€162,995 | +493.6% |
| Financial charges | 65/66B | €9,377 | €684 | -€8,693 | -92.7% |
| Recurring financial charges | 65 | €9,377 | €684 | -€8,693 | -92.7% |
| Profit (loss) for the period before taxes | 9903 | €1,723,139 | €2,076,663 | +€353,524 | +20.5% |
| Income taxes | 67/77 | €462,398 | €547,673 | +€85,275 | +18.4% |
| Profit (loss) for the period | 9904 | €1,260,741 | €1,528,990 | +€268,249 | +21.3% |
| Profit (loss) for the period to be appropriated | 9905 | €1,260,741 | €1,528,990 | +€268,249 | +21.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.