JIN CONSTRUCT: 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 CONSTRUCT
Largest movements
- Receivables within one year +€16,344
up €16,344 (+1452.8%), from €1,125 to €17,469
of which Trade receivables: +€16,669
- Stocks and contracts -€1,500
no longer reported in 2026 (was €1,500)
- Deferred charges and accrued income +€975
up €975 (+464.8%), from €210 to €1,184
- Tangible fixed assets -€556
down €556 (-45.0%), from €1,236 to €680
- Tax, wage and social debts +€10,808
up €10,808 (+2063.1%), from €524 to €11,332
of which Taxes: +€8,308
- Profit (loss) carried forward +€4,531
up €4,531, from -€1,218 to €3,313
- Other debts +€1,124
up €1,124 (+214.9%), from €523 to €1,647
- Trade debts -€1,054
down €1,054 (-49.7%), from €2,121 to €1,066
- Gross operating margin +€8,520
up €8,520 (+1273.3%), from €669 to €9,189
- Taxes +€3,210
new in 2026: €3,210
- Other operating charges +€400
new in 2026: €400
- Financial charges +€317
up €317 (+178.8%), from €177 to €494
- Depreciation +€235
up €235 (+73.1%), from €321 to €556
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,949 | €20,358 | +€15,408 | +311.3% |
| Fixed assets | 21/28 | €1,236 | €680 | -€556 | -45.0% |
| Tangible fixed assets | 22/27 | €1,236 | €680 | -€556 | -45.0% |
| Furniture and vehicles | 24 | €1,236 | €680 | -€556 | -45.0% |
| Current assets | 29/58 | €3,713 | €19,678 | +€15,964 | +429.9% |
| Stocks and contracts in progress | 3 | €1,500 | - | -€1,500 | |
| Stocks | 30/36 | €1,500 | - | -€1,500 | |
| Amounts receivable within one year | 40/41 | €1,125 | €17,469 | +€16,344 | +1452.8% |
| Trade receivables | 40 | €800 | €17,469 | +€16,669 | +2083.7% |
| Other amounts receivable | 41 | €325 | - | -€325 | |
| Cash at bank and in hand | 54/58 | €879 | €1,024 | +€145 | +16.5% |
| Deferred charges and accrued income | 490/1 | €210 | €1,184 | +€975 | +464.8% |
| Total equity and liabilities | 10/49 | €4,949 | €20,358 | +€15,408 | +311.3% |
| Equity | 10/15 | €1,782 | €6,313 | +€4,531 | +254.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Contributions outside capital | 11 | €3,000 | €3,000 | = | 0.0% |
| Other | 1109/19 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,218 | €3,313 | +€4,531 | |
| Amounts payable | 17/49 | €3,167 | €14,045 | +€10,877 | +343.4% |
| Amounts payable within one year | 42/48 | €3,167 | €14,045 | +€10,877 | +343.4% |
| Trade debts | 44 | €2,121 | €1,066 | -€1,054 | -49.7% |
| Suppliers | 440/4 | €2,121 | €1,066 | -€1,054 | -49.7% |
| Taxes, remuneration and social security | 45 | €524 | €11,332 | +€10,808 | +2063.1% |
| Taxes | 450/3 | €524 | €8,832 | +€8,308 | +1585.9% |
| Remuneration and social security | 454/9 | - | €2,500 | +€2,500 | |
| Other amounts payable | 47/48 | €523 | €1,647 | +€1,124 | +214.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €321 | €556 | +€235 | +73.1% |
| Other operating charges | 640/8 | - | €400 | +€400 | |
| Gross operating margin | 9900 | €669 | €9,189 | +€8,520 | +1273.3% |
| Operating profit (loss) | 9901 | €348 | €8,234 | +€7,886 | +2264.7% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €177 | €494 | +€317 | +178.8% |
| Recurring financial charges | 65 | €177 | €494 | +€317 | +178.8% |
| Profit (loss) for the period before taxes | 9903 | €171 | €7,741 | +€7,570 | +4425.5% |
| Income taxes | 67/77 | - | €3,210 | +€3,210 | |
| Profit (loss) for the period | 9904 | €171 | €4,531 | +€4,360 | +2548.9% |
| Profit (loss) for the period to be appropriated | 9905 | €171 | €4,531 | +€4,360 | +2548.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.