JIN LEE: what changed
Two fiscal 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.
What changed
JIN LEE
NACE 47.716, Retail sale of clothing and accessories for women, men, children and babies (general range)
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€95
2024 · €1,500-€1,405
Equity
€12,517
2024 · €12,422+€95
Cash
€12,184
2024 · €12,010+€174
Balance sheet total
€208,033
2024 · €164,571+€43,462
Largest movements
Assets
- Stocks and contracts +€41,597
up €41,597 (+27.6%), from €150,911 to €192,508
Equity and liabilities
- Trade debts +€47,342
up €47,342 (+32.9%), from €143,809 to €191,151
- Tax, wage and social debts -€3,976
down €3,976 (-99.3%), from €4,004 to €28
Income statement
- Turnover -€2,562
down €2,562 (-1.4%), from €179,170 to €176,608
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.
Result 2024
€1,500
Gross operating margin
-€1,142
Depreciation
-€219
Other operating charges
-€66
Financial income
-€1
Financial charges
-€54
Taxes
+€77
Result 2025
€95
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.
From operations
+€174
Investment
€0
Financing
€0
Cash 2024
€12,010
From operations (derived)
+€174
Net result for the year
+€95
Depreciation
+€277
Stocks and contracts
-€41,597
Receivables within one year
-€672
Deferred charges and accrued income
-€1,296
Trade debts
+€47,342
Tax, wage and social debts
-€3,976
Other debts
+€1
Cash 2025
€12,184
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €164,571 | €208,033 | +€43,462 | +26.4% |
| Fixed assets | 21/28 | €1,650 | €1,373 | -€277 | -16.8% |
| Tangible fixed assets | 22/27 | €1,051 | €774 | -€277 | -26.4% |
| Plant, machinery and equipment | 23 | €1,051 | €774 | -€277 | -26.4% |
| Financial fixed assets | 28 | €599 | €599 | = | 0.0% |
| Current assets | 29/58 | €162,921 | €206,660 | +€43,739 | +26.8% |
| Stocks and contracts in progress | 3 | €150,911 | €192,508 | +€41,597 | +27.6% |
| Stocks | 30/36 | €150,911 | €192,508 | +€41,597 | +27.6% |
| Amounts receivable within one year | 40/41 | - | €672 | +€672 | |
| Other amounts receivable | 41 | - | €672 | +€672 | |
| Cash at bank and in hand | 54/58 | €12,010 | €12,184 | +€174 | +1.4% |
| Deferred charges and accrued income | 490/1 | - | €1,296 | +€1,296 | |
| Total equity and liabilities | 10/49 | €164,571 | €208,033 | +€43,462 | +26.4% |
| Equity | 10/15 | €12,422 | €12,517 | +€95 | +0.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €531 | €531 | = | 0.0% |
| Non-distributable reserves | 130/1 | €531 | €531 | = | 0.0% |
| Reserves not available under the articles | 1311 | €531 | €531 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,691 | €5,786 | +€95 | +1.7% |
| Amounts payable | 17/49 | €152,149 | €195,516 | +€43,367 | +28.5% |
| Amounts payable within one year | 42/48 | €152,149 | €195,516 | +€43,367 | +28.5% |
| Trade debts | 44 | €143,809 | €191,151 | +€47,342 | +32.9% |
| Suppliers | 440/4 | €143,809 | €191,151 | +€47,342 | +32.9% |
| Taxes, remuneration and social security | 45 | €4,004 | €28 | -€3,976 | -99.3% |
| Taxes | 450/3 | €4,004 | €28 | -€3,976 | -99.3% |
| Other amounts payable | 47/48 | €4,336 | €4,337 | +€1 | 0.0% |
| Turnover | 70 | €179,170 | €176,608 | -€2,562 | -1.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €175,468 | €174,048 | -€1,420 | -0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €58 | €277 | +€219 | +377.6% |
| Other operating charges | 640/8 | €1,654 | €1,720 | +€66 | +4.0% |
| Gross operating margin | 9900 | €3,702 | €2,560 | -€1,142 | -30.8% |
| Operating profit (loss) | 9901 | €1,990 | €563 | -€1,427 | -71.7% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €405 | €459 | +€54 | +13.3% |
| Recurring financial charges | 65 | €405 | €459 | +€54 | +13.3% |
| Profit (loss) for the period before taxes | 9903 | €1,586 | €104 | -€1,482 | -93.4% |
| Income taxes | 67/77 | €86 | €9 | -€77 | -89.5% |
| Profit (loss) for the period | 9904 | €1,500 | €95 | -€1,405 | -93.7% |
| Profit (loss) for the period to be appropriated | 9905 | €1,500 | €95 | -€1,405 | -93.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.