JIN LAN: 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 LAN
Largest movements
- Cash +€51,553
up €51,553 (+123.6%), from €41,704 to €93,257
mainly Net result for the year (+€51,303) and Debts after one year (+€21,973)
- Tangible fixed assets +€32,329
up €32,329 (+59.7%), from €54,183 to €86,512
of which Furniture and vehicles: +€43,583
- Receivables within one year +€12,326
up €12,326 (+461.1%), from €2,673 to €14,999
of which Trade receivables: +€12,257
- Intangible fixed assets -€2,396
down €2,396 (-16.3%), from €14,685 to €12,289
- Profit (loss) carried forward +€51,249
up €51,249 (+1845.0%), from €2,778 to €54,026
- Debts after one year +€21,973
new in 2025: €21,973
- Trade debts +€11,100
up €11,100 (+156.3%), from €7,100 to €18,200
- Tax, wage and social debts +€9,779
up €9,779 (+116.0%), from €8,434 to €18,213
of which Taxes: +€11,521
- Other debts -€6,471
down €6,471 (-7.0%), from €92,000 to €85,529
- Turnover +€179,329
up €179,329 (+182.4%), from €98,317 to €277,646
- Purchases and services +€93,127
up €93,127 (+115.7%), from €80,471 to €173,598
- Gross operating margin +€92,241
up €92,241 (+469.6%), from €19,643 to €111,884
- Staff costs +€22,283
up €22,283 (+309.7%), from €7,196 to €29,478
- Taxes +€11,980
up €11,980 (+1547.1%), from €774 to €12,754
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 | €115,011 | €208,345 | +€93,333 | +81.2% |
| Fixed assets | 21/28 | €68,868 | €98,801 | +€29,933 | +43.5% |
| Intangible fixed assets | 21 | €14,685 | €12,289 | -€2,396 | -16.3% |
| Tangible fixed assets | 22/27 | €54,183 | €86,512 | +€32,329 | +59.7% |
| Plant, machinery and equipment | 23 | €43,043 | €31,788 | -€11,254 | -26.1% |
| Furniture and vehicles | 24 | €11,141 | €54,724 | +€43,583 | +391.2% |
| Current assets | 29/58 | €46,143 | €109,543 | +€63,400 | +137.4% |
| Stocks and contracts in progress | 3 | €1,766 | €1,110 | -€656 | -37.1% |
| Stocks | 30/36 | €1,766 | €1,110 | -€656 | -37.1% |
| Amounts receivable within one year | 40/41 | €2,673 | €14,999 | +€12,326 | +461.1% |
| Trade receivables | 40 | €2,673 | €14,930 | +€12,257 | +458.5% |
| Other amounts receivable | 41 | €0 | €69 | +€69 | |
| Cash at bank and in hand | 54/58 | €41,704 | €93,257 | +€51,553 | +123.6% |
| Deferred charges and accrued income | 490/1 | - | €177 | +€177 | |
| Total equity and liabilities | 10/49 | €115,011 | €208,345 | +€93,333 | +81.2% |
| Equity | 10/15 | €5,778 | €57,026 | +€51,249 | +887.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Contributions outside capital | 11 | €3,000 | - | -€3,000 | |
| Other | 1109/19 | €3,000 | - | -€3,000 | |
| Profit (loss) carried forward | 14 | €2,778 | €54,026 | +€51,249 | +1845.0% |
| Amounts payable | 17/49 | €109,234 | €151,318 | +€42,085 | +38.5% |
| Amounts payable after more than one year | 17 | - | €21,973 | +€21,973 | |
| Financial debts | 170/4 | - | €21,973 | +€21,973 | |
| Amounts payable within one year | 42/48 | €107,534 | €127,646 | +€20,112 | +18.7% |
| Current portion of amounts payable after more than one year | 42 | - | €5,703 | +€5,703 | |
| Trade debts | 44 | €7,100 | €18,200 | +€11,100 | +156.3% |
| Suppliers | 440/4 | €7,100 | €18,200 | +€11,100 | +156.3% |
| Taxes, remuneration and social security | 45 | €8,434 | €18,213 | +€9,779 | +116.0% |
| Taxes | 450/3 | €3,768 | €15,289 | +€11,521 | +305.7% |
| Remuneration and social security | 454/9 | €4,666 | €2,924 | -€1,741 | -37.3% |
| Other amounts payable | 47/48 | €92,000 | €85,529 | -€6,471 | -7.0% |
| Accrued charges and deferred income | 492/3 | €1,700 | €1,700 | = | 0.0% |
| Turnover | 70 | €98,317 | €277,646 | +€179,329 | +182.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €80,471 | €173,598 | +€93,127 | +115.7% |
| Remuneration, social security and pensions | 62 | €7,196 | €29,478 | +€22,283 | +309.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,744 | €16,515 | +€7,772 | +88.9% |
| Other operating charges | 640/8 | €117 | €575 | +€458 | +390.9% |
| Gross operating margin | 9900 | €19,643 | €111,884 | +€92,241 | +469.6% |
| Operating profit (loss) | 9901 | €3,587 | €65,315 | +€61,728 | +1721.1% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €35 | €1,259 | +€1,224 | +3540.8% |
| Recurring financial charges | 65 | €35 | €1,259 | +€1,224 | +3540.8% |
| Profit (loss) for the period before taxes | 9903 | €3,552 | €64,057 | +€60,505 | +1703.4% |
| Income taxes | 67/77 | €774 | €12,754 | +€11,980 | +1547.1% |
| Profit (loss) for the period | 9904 | €2,778 | €51,303 | +€48,525 | +1747.0% |
| Profit (loss) for the period to be appropriated | 9905 | €2,778 | €51,303 | +€48,525 | +1747.0% |
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.