JAVAMO: 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.
JAVAMO
Largest movements
- Receivables within one year +€12,344
up €12,344 (+102,351%), from €12 to €12,356
of which Trade receivables: +€12,356
- Tangible fixed assets +€5,069
up €5,069 (+57.7%), from €8,786 to €13,855
of which Furniture and vehicles: +€5,762
- Cash +€2,677
up €2,677 (+5.1%), from €52,853 to €55,530
mainly Net result for the year (+€15,676) and Other debts (+€3,294)
- Reserves +€15,676
up €15,676 (+44.9%), from €34,951 to €50,627
- Other debts +€3,294
up €3,294 (+83.6%), from €3,942 to €7,236
- Tax, wage and social debts +€2,845
up €2,845 (+16.2%), from €17,607 to €20,453
- Short-term financial debts -€1,181
down €1,181 (-100%), from €1,181 to €0
- Gross operating margin -€11,953
down €11,953 (-28.3%), from €42,255 to €30,302
- Taxes -€2,993
down €2,993 (-26.6%), from €11,275 to €8,281
- Depreciation +€1,150
up €1,150 (+65.5%), from €1,756 to €2,905
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.
Derived cash bridge
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 | €62,037 | €82,255 | +€20,218 | +32.6% |
| Fixed assets | 21/28 | €8,786 | €13,855 | +€5,069 | +57.7% |
| Tangible fixed assets | 22/27 | €8,786 | €13,855 | +€5,069 | +57.7% |
| Land and buildings | 22 | €4,470 | €3,973 | -€497 | -11.1% |
| Plant, machinery and equipment | 23 | €1,668 | €1,472 | -€196 | -11.8% |
| Furniture and vehicles | 24 | €2,648 | €8,410 | +€5,762 | +218% |
| Current assets | 29/58 | €53,251 | €68,400 | +€15,149 | +28.4% |
| Amounts receivable within one year | 40/41 | €12 | €12,356 | +€12,344 | +102,351% |
| Trade receivables | 40 | - | €12,356 | +€12,356 | |
| Other amounts receivable | 41 | €12 | €0 | -€12 | -100% |
| Cash at bank and in hand | 54/58 | €52,853 | €55,530 | +€2,677 | +5.1% |
| Deferred charges and accrued income | 490/1 | €386 | €515 | +€129 | +33.5% |
| Total equity and liabilities | 10/49 | €62,037 | €82,255 | +€20,218 | +32.6% |
| Equity | 10/15 | €37,451 | €53,127 | +€15,676 | +41.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €34,951 | €50,627 | +€15,676 | +44.9% |
| Distributable reserves | 133 | €34,951 | €50,627 | +€15,676 | +44.9% |
| Amounts payable | 17/49 | €24,586 | €29,128 | +€4,542 | +18.5% |
| Amounts payable within one year | 42/48 | €24,441 | €28,833 | +€4,392 | +18.0% |
| Financial debts | 43 | €1,181 | €0 | -€1,181 | -100% |
| Credit institutions | 430/8 | €1,181 | €0 | -€1,181 | -100% |
| Trade debts | 44 | €1,710 | €1,144 | -€566 | -33.1% |
| Suppliers | 440/4 | €1,710 | €1,144 | -€566 | -33.1% |
| Taxes, remuneration and social security | 45 | €17,607 | €20,453 | +€2,845 | +16.2% |
| Taxes | 450/3 | €17,607 | €20,453 | +€2,845 | +16.2% |
| Other amounts payable | 47/48 | €3,942 | €7,236 | +€3,294 | +83.6% |
| Accrued charges and deferred income | 492/3 | €145 | €295 | +€149 | +103% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,756 | €2,905 | +€1,150 | +65.5% |
| Other operating charges | 640/8 | €947 | €576 | -€371 | -39.2% |
| Gross operating margin | 9900 | €42,255 | €30,302 | -€11,953 | -28.3% |
| Operating profit (loss) | 9901 | €39,552 | €26,821 | -€12,732 | -32.2% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €3,205 | €2,864 | -€341 | -10.6% |
| Recurring financial charges | 65 | €3,205 | €2,864 | -€341 | -10.6% |
| Profit (loss) for the period before taxes | 9903 | €36,348 | €23,958 | -€12,390 | -34.1% |
| Income taxes | 67/77 | €11,275 | €8,281 | -€2,993 | -26.6% |
| Profit (loss) for the period | 9904 | €25,073 | €15,676 | -€9,397 | -37.5% |
| Profit (loss) for the period to be appropriated | 9905 | €25,073 | €15,676 | -€9,397 | -37.5% |
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 14 October 2026 via checked.be.