JIN CHEN: 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.
JIN CHEN
Largest movements
- Cash +€6,881
up €6,881 (+32.2%), from €21,378 to €28,259
mainly Receivables within one year (+€3,415) and Stocks and contracts (+€2,442)
- Receivables within one year -€3,415
down €3,415 (-79.3%), from €4,306 to €890
of which Other amounts receivable: -€3,212
- Stocks and contracts -€2,442
down €2,442 (-15.1%), from €16,174 to €13,731
- Profit (loss) carried forward +€961
up €961 (+3.7%), from -€25,720 to -€24,759
- Gross operating margin -€6,490
down €6,490 (-57.6%), from €11,261 to €4,771
- Taxes -€499
down €499 (-30.1%), from €1,659 to €1,160
- Other operating charges -€288
down €288 (-19.8%), from €1,452 to €1,164
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 | €48,084 | €48,771 | +€687 | +1.4% |
| Fixed assets | 21/28 | €5,983 | €5,647 | -€336 | -5.6% |
| Tangible fixed assets | 22/27 | €1,483 | €1,147 | -€336 | -22.7% |
| Plant, machinery and equipment | 23 | €877 | €635 | -€241 | -27.5% |
| Furniture and vehicles | 24 | €606 | €512 | -€95 | -15.6% |
| Financial fixed assets | 28 | €4,500 | €4,500 | = | 0.0% |
| Current assets | 29/58 | €42,101 | €43,124 | +€1,023 | +2.4% |
| Stocks and contracts in progress | 3 | €16,174 | €13,731 | -€2,442 | -15.1% |
| Stocks | 30/36 | €16,174 | €13,731 | -€2,442 | -15.1% |
| Amounts receivable within one year | 40/41 | €4,306 | €890 | -€3,415 | -79.3% |
| Trade receivables | 40 | €635 | €431 | -€204 | -32.1% |
| Other amounts receivable | 41 | €3,671 | €459 | -€3,212 | -87.5% |
| Cash at bank and in hand | 54/58 | €21,378 | €28,259 | +€6,881 | +32.2% |
| Deferred charges and accrued income | 490/1 | €244 | €244 | = | 0.0% |
| Total equity and liabilities | 10/49 | €48,084 | €48,771 | +€687 | +1.4% |
| Equity | 10/15 | -€7,120 | -€6,159 | +€961 | +13.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,720 | -€24,759 | +€961 | +3.7% |
| Amounts payable | 17/49 | €55,205 | €54,930 | -€274 | -0.5% |
| Amounts payable within one year | 42/48 | €55,205 | €54,930 | -€274 | -0.5% |
| Taxes, remuneration and social security | 45 | €727 | €634 | -€93 | -12.8% |
| Taxes | 450/3 | €727 | €634 | -€93 | -12.8% |
| Other amounts payable | 47/48 | €54,477 | €54,296 | -€181 | -0.3% |
| Remuneration, social security and pensions | 62 | €79 | - | -€79 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €439 | €336 | -€103 | -23.5% |
| Other operating charges | 640/8 | €1,452 | €1,164 | -€288 | -19.8% |
| Gross operating margin | 9900 | €11,261 | €4,771 | -€6,490 | -57.6% |
| Operating profit (loss) | 9901 | €9,291 | €3,272 | -€6,019 | -64.8% |
| Financial charges | 65/66B | €1,231 | €1,151 | -€80 | -6.5% |
| Recurring financial charges | 65 | €1,231 | €1,151 | -€80 | -6.5% |
| Profit (loss) for the period before taxes | 9903 | €8,060 | €2,121 | -€5,939 | -73.7% |
| Income taxes | 67/77 | €1,659 | €1,160 | -€499 | -30.1% |
| Profit (loss) for the period | 9904 | €6,401 | €961 | -€5,440 | -85.0% |
| Profit (loss) for the period to be appropriated | 9905 | €6,401 | €961 | -€5,440 | -85.0% |
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 10 October 2026 via checked.be.