ijinus: 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.
ijinus
Largest movements
- Receivables within one year +€14,148
up €14,148 (+34.5%), from €41,052 to €55,200
of which Other amounts receivable: +€7,882
- Cash +€7,855
up €7,855 (+51.4%), from €15,287 to €23,142
mainly Net result for the year (+€34,369) and Depreciation (+€1,001)
- Tangible fixed assets +€5,191
up €5,191 (+430.3%), from €1,206 to €6,397
- Deferred charges and accrued income +€4,672
up €4,672 (+1040.6%), from €449 to €5,121
- Financial fixed assets +€1,570
new in 2025: €1,570
- Reserves +€34,369
up €34,369 (+78.9%), from €43,550 to €77,919
- Gross operating margin -€10,797
down €10,797 (-19.3%), from €56,057 to €45,259
- Taxes -€2,530
down €2,530 (-21.6%), from €11,693 to €9,164
- Financial charges +€614
up €614 (+73.7%), from €834 to €1,448
- Depreciation +€598
up €598 (+148.1%), from €404 to €1,001
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 | €57,994 | €91,430 | +€33,436 | +57.7% |
| Fixed assets | 21/28 | €1,206 | €7,967 | +€6,761 | +560.4% |
| Tangible fixed assets | 22/27 | €1,206 | €6,397 | +€5,191 | +430.3% |
| Plant, machinery and equipment | 23 | €1,206 | €6,397 | +€5,191 | +430.3% |
| Financial fixed assets | 28 | - | €1,570 | +€1,570 | |
| Current assets | 29/58 | €56,788 | €83,463 | +€26,675 | +47.0% |
| Amounts receivable within one year | 40/41 | €41,052 | €55,200 | +€14,148 | +34.5% |
| Trade receivables | 40 | €25,002 | €31,267 | +€6,266 | +25.1% |
| Other amounts receivable | 41 | €16,051 | €23,933 | +€7,882 | +49.1% |
| Cash at bank and in hand | 54/58 | €15,287 | €23,142 | +€7,855 | +51.4% |
| Deferred charges and accrued income | 490/1 | €449 | €5,121 | +€4,672 | +1040.6% |
| Total equity and liabilities | 10/49 | €57,994 | €91,430 | +€33,436 | +57.7% |
| Equity | 10/15 | €47,550 | €81,919 | +€34,369 | +72.3% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €43,550 | €77,919 | +€34,369 | +78.9% |
| Distributable reserves | 133 | €43,550 | €77,919 | +€34,369 | +78.9% |
| Amounts payable | 17/49 | €10,444 | €9,511 | -€933 | -8.9% |
| Amounts payable within one year | 42/48 | €10,444 | €9,511 | -€933 | -8.9% |
| Trade debts | 44 | €2,503 | €2,250 | -€253 | -10.1% |
| Suppliers | 440/4 | €2,503 | €2,250 | -€253 | -10.1% |
| Taxes, remuneration and social security | 45 | €7,941 | €7,261 | -€681 | -8.6% |
| Taxes | 450/3 | €7,304 | €7,261 | -€43 | -0.6% |
| Remuneration and social security | 454/9 | €637 | €0 | -€637 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €404 | €1,001 | +€598 | +148.1% |
| Other operating charges | 640/8 | €145 | €154 | +€9 | +6.2% |
| Gross operating margin | 9900 | €56,057 | €45,259 | -€10,797 | -19.3% |
| Operating profit (loss) | 9901 | €55,508 | €44,104 | -€11,404 | -20.5% |
| Financial income | 75/76B | €569 | €877 | +€308 | +54.2% |
| Recurring financial income | 75 | €569 | €877 | +€308 | +54.2% |
| Financial charges | 65/66B | €834 | €1,448 | +€614 | +73.7% |
| Recurring financial charges | 65 | €834 | €1,448 | +€614 | +73.7% |
| Profit (loss) for the period before taxes | 9903 | €55,243 | €43,533 | -€11,710 | -21.2% |
| Income taxes | 67/77 | €11,693 | €9,164 | -€2,530 | -21.6% |
| Profit (loss) for the period | 9904 | €43,550 | €34,369 | -€9,180 | -21.1% |
| Profit (loss) for the period to be appropriated | 9905 | €43,550 | €34,369 | -€9,180 | -21.1% |
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 5 October 2026 via checked.be.