JIN LONG TRADING: 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.
What changed
JIN LONG TRADING
NACE 47.110, Non-specialised retail sale with food, beverages or tobacco predominating
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€108,393
2024 · €68,504+€39,889
Equity
€1.5m
2024 · €1.4m+€108,393
Cash
-
not filed
Balance sheet total
€2.2m
2024 · €2.2m-€16,276
Largest movements
Assets
- Tangible fixed assets -€69,998
down €69,998 (-7.9%), from €886,711 to €816,714
of which Land and buildings: -€54,293
- Receivables within one year +€60,500
up €60,500 (+6.3%), from €964,704 to €1.0m
of which Trade receivables: +€48,181
Equity and liabilities
- Debts after one year -€128,035
down €128,035 (-46.9%), from €273,016 to €144,981
- Reserves +€108,393
up €108,393 (+10.6%), from €1.0m to €1.1m
of which Distributable reserves: +€108,393
Income statement
- Taxes +€21,231
up €21,231 (+70.5%), from €30,107 to €51,338
- Gross operating margin +€15,055
up €15,055 (+2.3%), from €659,688 to €674,742
- Depreciation -€12,968
down €12,968 (-15.6%), from €82,966 to €69,998
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
€68,504
Gross operating margin
+€15,055
Staff costs
+€837
Depreciation
+€12,968
Other operating charges
-€877
Other operating items
+€28,144
Financial income
-€26
Financial charges
+€5,019
Taxes
-€21,231
Result 2025
€108,393
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,245,355 | €2,229,079 | -€16,276 | -0.7% |
| Fixed assets | 21/28 | €888,561 | €818,564 | -€69,998 | -7.9% |
| Tangible fixed assets | 22/27 | €886,711 | €816,714 | -€69,998 | -7.9% |
| Land and buildings | 22 | €835,417 | €781,124 | -€54,293 | -6.5% |
| Plant, machinery and equipment | 23 | €33,812 | €26,755 | -€7,057 | -20.9% |
| Furniture and vehicles | 24 | €17,483 | €8,835 | -€8,648 | -49.5% |
| Financial fixed assets | 28 | €1,850 | €1,850 | = | 0.0% |
| Current assets | 29/58 | €1,356,794 | €1,410,515 | +€53,721 | +4.0% |
| Stocks and contracts in progress | 3 | €201,732 | €194,569 | -€7,163 | -3.6% |
| Stocks | 30/36 | €201,732 | €194,569 | -€7,163 | -3.6% |
| Amounts receivable within one year | 40/41 | €964,704 | €1,025,205 | +€60,500 | +6.3% |
| Trade receivables | 40 | €437,590 | €485,771 | +€48,181 | +11.0% |
| Other amounts receivable | 41 | €527,114 | €539,433 | +€12,319 | +2.3% |
| Current investments | 50/53 | €190,357 | €190,357 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | - | €384 | +€384 | |
| Total equity and liabilities | 10/49 | €2,245,355 | €2,229,079 | -€16,276 | -0.7% |
| Equity | 10/15 | €1,411,836 | €1,520,229 | +€108,393 | +7.7% |
| Contributions | 10/11 | €99,880 | €99,880 | = | 0.0% |
| Reserves | 13 | €1,025,544 | €1,133,937 | +€108,393 | +10.6% |
| Non-distributable reserves | 130/1 | €190,357 | €190,357 | = | 0.0% |
| Own shares acquired | 1312 | €190,357 | €190,357 | = | 0.0% |
| Distributable reserves | 133 | €835,186 | €943,579 | +€108,393 | +13.0% |
| Profit (loss) carried forward | 14 | €286,412 | €286,412 | = | 0.0% |
| Amounts payable | 17/49 | €833,520 | €708,850 | -€124,670 | -15.0% |
| Amounts payable after more than one year | 17 | €273,016 | €144,981 | -€128,035 | -46.9% |
| Financial debts | 170/4 | €273,016 | €144,981 | -€128,035 | -46.9% |
| Amounts payable within one year | 42/48 | €541,407 | €536,225 | -€5,182 | -1.0% |
| Current portion of amounts payable after more than one year | 42 | €127,234 | €128,035 | +€801 | +0.6% |
| Financial debts | 43 | €258,077 | €263,479 | +€5,402 | +2.1% |
| Credit institutions | 430/8 | €24,155 | €27,094 | +€2,939 | +12.2% |
| Other loans | 439 | €233,923 | €236,385 | +€2,463 | +1.1% |
| Trade debts | 44 | €115,221 | €101,269 | -€13,952 | -12.1% |
| Suppliers | 440/4 | €115,221 | €101,269 | -€13,952 | -12.1% |
| Taxes, remuneration and social security | 45 | €33,547 | €35,226 | +€1,679 | +5.0% |
| Taxes | 450/3 | €14,408 | €15,768 | +€1,360 | +9.4% |
| Remuneration and social security | 454/9 | €19,140 | €19,458 | +€319 | +1.7% |
| Other amounts payable | 47/48 | €7,327 | €8,215 | +€888 | +12.1% |
| Accrued charges and deferred income | 492/3 | €19,097 | €27,644 | +€8,547 | +44.8% |
| Non-recurring operating income | 76A | €3,914 | - | -€3,914 | |
| Remuneration, social security and pensions | 62 | €399,474 | €398,637 | -€837 | -0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €82,966 | €69,998 | -€12,968 | -15.6% |
| Other operating charges | 640/8 | €37,953 | €38,830 | +€877 | +2.3% |
| Non-recurring operating charges | 66A | €28,144 | - | -€28,144 | |
| Gross operating margin | 9900 | €659,688 | €674,742 | +€15,055 | +2.3% |
| Operating profit (loss) | 9901 | €111,151 | €167,278 | +€56,127 | +50.5% |
| Financial income | 75/76B | €26,901 | €26,875 | -€26 | -0.1% |
| Recurring financial income | 75 | €26,901 | €26,875 | -€26 | -0.1% |
| Financial charges | 65/66B | €39,440 | €34,421 | -€5,019 | -12.7% |
| Recurring financial charges | 65 | €39,440 | €34,421 | -€5,019 | -12.7% |
| Profit (loss) for the period before taxes | 9903 | €98,611 | €159,731 | +€61,120 | +62.0% |
| Income taxes | 67/77 | €30,107 | €51,338 | +€21,231 | +70.5% |
| Profit (loss) for the period | 9904 | €68,504 | €108,393 | +€39,889 | +58.2% |
| Profit (loss) for the period to be appropriated | 9905 | €68,504 | €108,393 | +€39,889 | +58.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.