JI LINA: what changed
JI LINA
Largest movements
- Cash +€42,198
up €42,198 (+24.8%), from €170,076 to €212,274
mainly Net result for the year (+€24,254) and Other debts (+€24,223)
- Tangible fixed assets -€12,140
down €12,140 (-18.7%), from €64,927 to €52,787
- Stocks and contracts +€6,512
up €6,512 (+4,371%), from €149 to €6,661
- Other debts +€24,223
up €24,223 (+33.2%), from €72,920 to €97,143
- Reserves +€18,182
up €18,182 (+978%), from €1,860 to €20,042
of which Distributable reserves: +€18,182
- Profit (loss) carried forward +€6,072
up €6,072 (+5.0%), from €121,086 to €127,158
- Trade debts -€6,050
down €6,050 (-20.2%), from €29,970 to €23,920
- Tax, wage and social debts -€4,898
down €4,898 (-38.6%), from €12,680 to €7,783
of which Remuneration and social security: -€5,370
- Gross operating margin +€8,206
up €8,206 (+10.8%), from €76,318 to €84,524
- Staff costs +€6,187
up €6,187 (+23.6%), from €26,265 to €32,452
- Other operating charges -€2,394
down €2,394 (-38.5%), from €6,221 to €3,827
- Financial charges -€2,219
down €2,219 (-71.7%), from €3,096 to €877
- Taxes -€2,120
down €2,120 (-22.6%), from €9,389 to €7,269
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €244,716 | €282,246 | +€37,530 | +15.3% |
| Fixed assets | 21/28 | €74,327 | €62,187 | -€12,140 | -16.3% |
| Tangible fixed assets | 22/27 | €64,927 | €52,787 | -€12,140 | -18.7% |
| Plant, machinery and equipment | 23 | €19,193 | €16,156 | -€3,037 | -15.8% |
| Furniture and vehicles | 24 | €17,852 | €12,446 | -€5,406 | -30.3% |
| Other tangible fixed assets | 26 | €27,881 | €24,185 | -€3,696 | -13.3% |
| Financial fixed assets | 28 | €9,400 | €9,400 | = | 0.0% |
| Current assets | 29/58 | €170,389 | €220,058 | +€49,669 | +29.2% |
| Stocks and contracts in progress | 3 | €149 | €6,661 | +€6,512 | +4,371% |
| Stocks | 30/36 | €149 | €6,661 | +€6,512 | +4,371% |
| Amounts receivable within one year | 40/41 | €164 | €1,123 | +€959 | +586% |
| Trade receivables | 40 | - | €934 | +€934 | |
| Other amounts receivable | 41 | €164 | €189 | +€25 | +15.4% |
| Cash at bank and in hand | 54/58 | €170,076 | €212,274 | +€42,198 | +24.8% |
| Total equity and liabilities | 10/49 | €244,716 | €282,246 | +€37,530 | +15.3% |
| Equity | 10/15 | €129,146 | €153,400 | +€24,254 | +18.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €20,042 | +€18,182 | +978% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | - | €18,182 | +€18,182 | |
| Profit (loss) carried forward | 14 | €121,086 | €127,158 | +€6,072 | +5.0% |
| Amounts payable | 17/49 | €115,570 | €128,845 | +€13,276 | +11.5% |
| Amounts payable within one year | 42/48 | €115,570 | €128,845 | +€13,276 | +11.5% |
| Trade debts | 44 | €29,970 | €23,920 | -€6,050 | -20.2% |
| Suppliers | 440/4 | €29,970 | €23,920 | -€6,050 | -20.2% |
| Taxes, remuneration and social security | 45 | €12,680 | €7,783 | -€4,898 | -38.6% |
| Taxes | 450/3 | €4,460 | €4,933 | +€473 | +10.6% |
| Remuneration and social security | 454/9 | €8,220 | €2,850 | -€5,370 | -65.3% |
| Other amounts payable | 47/48 | €72,920 | €97,143 | +€24,223 | +33.2% |
| Remuneration, social security and pensions | 62 | €26,265 | €32,452 | +€6,187 | +23.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,852 | €15,845 | -€7 | 0.0% |
| Other operating charges | 640/8 | €6,221 | €3,827 | -€2,394 | -38.5% |
| Gross operating margin | 9900 | €76,318 | €84,524 | +€8,206 | +10.8% |
| Operating profit (loss) | 9901 | €27,980 | €32,400 | +€4,420 | +15.8% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €3,096 | €877 | -€2,219 | -71.7% |
| Recurring financial charges | 65 | €3,096 | €877 | -€2,219 | -71.7% |
| Profit (loss) for the period before taxes | 9903 | €24,884 | €31,523 | +€6,639 | +26.7% |
| Income taxes | 67/77 | €9,389 | €7,269 | -€2,120 | -22.6% |
| Profit (loss) for the period | 9904 | €15,494 | €24,254 | +€8,760 | +56.5% |
| Profit (loss) for the period to be appropriated | 9905 | €15,494 | €24,254 | +€8,760 | +56.5% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.