JIANG HOLDING: 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.
JIANG HOLDING
Largest movements
- Receivables within one year +€22,824
up €22,824 (+4,139%), from €551 to €23,375
of which Other amounts receivable: +€22,381
- Intangible fixed assets -€16,237
down €16,237 (-11.1%), from €146,134 to €129,896
- Profit (loss) carried forward +€35,135
up €35,135 (+42.2%), from €83,228 to €118,363
- Debts after one year -€23,246
down €23,246 (-9.2%), from €252,638 to €229,392
- Other debts -€14,317
no longer reported in 2025 (was €14,317)
- Tax, wage and social debts +€10,664
up €10,664 (+30.8%), from €34,624 to €45,288
of which Taxes: +€10,026
- Gross operating margin +€13,353
up €13,353 (+12.7%), from €105,034 to €118,387
- Other operating charges -€6,159
down €6,159 (-69.3%), from €8,883 to €2,725
- Taxes +€4,927
up €4,927 (+28.1%), from €17,550 to €22,477
- Depreciation +€3,694
up €3,694 (+10.0%), from €37,055 to €40,750
- Financial charges -€2,700
down €2,700 (-21.6%), from €12,499 to €9,798
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 | €477,454 | €489,340 | +€11,886 | +2.5% |
| Fixed assets | 21/28 | €420,593 | €408,617 | -€11,976 | -2.8% |
| Intangible fixed assets | 21 | €146,134 | €129,896 | -€16,237 | -11.1% |
| Tangible fixed assets | 22/27 | €274,036 | €278,572 | +€4,536 | +1.7% |
| Land and buildings | 22 | €257,375 | €243,125 | -€14,250 | -5.5% |
| Plant, machinery and equipment | 23 | €3,401 | €2,201 | -€1,200 | -35.3% |
| Furniture and vehicles | 24 | €12,748 | €32,867 | +€20,119 | +158% |
| Other tangible fixed assets | 26 | €511 | €378 | -€133 | -26.1% |
| Financial fixed assets | 28 | €424 | €149 | -€275 | -64.9% |
| Current assets | 29/58 | €56,861 | €80,723 | +€23,862 | +42.0% |
| Stocks and contracts in progress | 3 | €7,460 | €7,250 | -€210 | -2.8% |
| Stocks | 30/36 | €7,460 | €7,250 | -€210 | -2.8% |
| Amounts receivable within one year | 40/41 | €551 | €23,375 | +€22,824 | +4,139% |
| Trade receivables | 40 | €56 | €499 | +€443 | +791% |
| Other amounts receivable | 41 | €495 | €22,876 | +€22,381 | +4,518% |
| Cash at bank and in hand | 54/58 | €48,850 | €48,019 | -€831 | -1.7% |
| Deferred charges and accrued income | 490/1 | - | €2,079 | +€2,079 | |
| Total equity and liabilities | 10/49 | €477,454 | €489,340 | +€11,886 | +2.5% |
| Equity | 10/15 | €133,228 | €168,363 | +€35,135 | +26.4% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €83,228 | €118,363 | +€35,135 | +42.2% |
| Amounts payable | 17/49 | €344,226 | €320,977 | -€23,248 | -6.8% |
| Amounts payable after more than one year | 17 | €252,638 | €229,392 | -€23,246 | -9.2% |
| Financial debts | 170/4 | €252,638 | €229,392 | -€23,246 | -9.2% |
| Amounts payable within one year | 42/48 | €91,587 | €91,585 | -€2 | 0.0% |
| Current portion of amounts payable after more than one year | 42 | €36,726 | €37,030 | +€305 | +0.8% |
| Trade debts | 44 | €5,921 | €9,267 | +€3,346 | +56.5% |
| Suppliers | 440/4 | €5,921 | €9,267 | +€3,346 | +56.5% |
| Taxes, remuneration and social security | 45 | €34,624 | €45,288 | +€10,664 | +30.8% |
| Taxes | 450/3 | €31,657 | €41,683 | +€10,026 | +31.7% |
| Remuneration and social security | 454/9 | €2,967 | €3,605 | +€638 | +21.5% |
| Other amounts payable | 47/48 | €14,317 | - | -€14,317 | |
| Remuneration, social security and pensions | 62 | €10,156 | €8,219 | -€1,938 | -19.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,055 | €40,750 | +€3,694 | +10.0% |
| Other operating charges | 640/8 | €8,883 | €2,725 | -€6,159 | -69.3% |
| Gross operating margin | 9900 | €105,034 | €118,387 | +€13,353 | +12.7% |
| Operating profit (loss) | 9901 | €48,939 | €66,694 | +€17,755 | +36.3% |
| Financial income | 75/76B | €380 | €716 | +€336 | +88.4% |
| Recurring financial income | 75 | €380 | €716 | +€336 | +88.4% |
| Financial charges | 65/66B | €12,499 | €9,798 | -€2,700 | -21.6% |
| Recurring financial charges | 65 | €12,499 | €9,798 | -€2,700 | -21.6% |
| Profit (loss) for the period before taxes | 9903 | €36,821 | €57,612 | +€20,791 | +56.5% |
| Income taxes | 67/77 | €17,550 | €22,477 | +€4,927 | +28.1% |
| Profit (loss) for the period | 9904 | €19,270 | €35,135 | +€15,864 | +82.3% |
| Profit (loss) for the period to be appropriated | 9905 | €19,270 | €35,135 | +€15,864 | +82.3% |
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 17 October 2026 via checked.be.