JIN PRODUCTION: 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 PRODUCTION
Largest movements
- Receivables within one year +€66,824
up €66,824 (+54.9%), from €121,682 to €188,507
of which Trade receivables: +€66,303
- Profit (loss) carried forward +€47,958
up €47,958 (+233%), from €20,600 to €68,558
- Reserves +€25,000
up €25,000 (+26.3%), from €95,231 to €120,231
- Accrued charges and deferred income -€20,400
no longer reported in 2025 (was €20,400)
- Tax, wage and social debts +€14,698
up €14,698 (+115%), from €12,740 to €27,438
- Gross operating margin +€42,898
up €42,898 (+80.4%), from €53,360 to €96,258
- Financial charges -€26,746
down €26,746 (-99.3%), from €26,931 to €185
- Taxes +€16,516
up €16,516 (+202%), from €8,194 to €24,710
- Financial income +€2,471
up €2,471 (+149%), from €1,658 to €4,129
- Other operating charges -€1,214
no longer reported in 2025 (was €1,214)
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.
Derived cash bridge
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 | €225,857 | €291,850 | +€65,993 | +29.2% |
| Fixed assets | 21/28 | €6,752 | €6,427 | -€325 | -4.8% |
| Tangible fixed assets | 22/27 | €6,752 | €6,427 | -€325 | -4.8% |
| Plant, machinery and equipment | 23 | €279 | - | -€279 | |
| Furniture and vehicles | 24 | €3,994 | €3,948 | -€47 | -1.2% |
| Other tangible fixed assets | 26 | €2,479 | €2,479 | = | 0.0% |
| Current assets | 29/58 | €219,105 | €285,423 | +€66,318 | +30.3% |
| Amounts receivable within one year | 40/41 | €121,682 | €188,507 | +€66,824 | +54.9% |
| Trade receivables | 40 | €65,193 | €131,496 | +€66,303 | +102% |
| Other amounts receivable | 41 | €56,489 | €57,011 | +€522 | +0.9% |
| Cash at bank and in hand | 54/58 | €97,422 | €96,309 | -€1,114 | -1.1% |
| Deferred charges and accrued income | 490/1 | - | €607 | +€607 | |
| Total equity and liabilities | 10/49 | €225,857 | €291,850 | +€65,993 | +29.2% |
| Equity | 10/15 | €120,831 | €193,789 | +€72,958 | +60.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €95,231 | €120,231 | +€25,000 | +26.3% |
| Distributable reserves | 133 | €95,231 | €120,231 | +€25,000 | +26.3% |
| Profit (loss) carried forward | 14 | €20,600 | €68,558 | +€47,958 | +233% |
| Amounts payable | 17/49 | €105,027 | €98,061 | -€6,966 | -6.6% |
| Amounts payable within one year | 42/48 | €84,627 | €98,061 | +€13,434 | +15.9% |
| Trade debts | 44 | €71,887 | €70,623 | -€1,264 | -1.8% |
| Suppliers | 440/4 | €71,887 | €70,623 | -€1,264 | -1.8% |
| Taxes, remuneration and social security | 45 | €12,740 | €27,438 | +€14,698 | +115% |
| Taxes | 450/3 | €12,740 | €27,438 | +€14,698 | +115% |
| Accrued charges and deferred income | 492/3 | €20,400 | - | -€20,400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,565 | €2,533 | -€32 | -1.2% |
| Other operating charges | 640/8 | €1,214 | - | -€1,214 | |
| Gross operating margin | 9900 | €53,360 | €96,258 | +€42,898 | +80.4% |
| Operating profit (loss) | 9901 | €49,581 | €93,725 | +€44,144 | +89.0% |
| Financial income | 75/76B | €1,658 | €4,129 | +€2,471 | +149% |
| Recurring financial income | 75 | €1,658 | €4,129 | +€2,471 | +149% |
| Financial charges | 65/66B | €26,931 | €185 | -€26,746 | -99.3% |
| Recurring financial charges | 65 | €26,931 | €185 | -€26,746 | -99.3% |
| Profit (loss) for the period before taxes | 9903 | €24,307 | €97,668 | +€73,361 | +302% |
| Income taxes | 67/77 | €8,194 | €24,710 | +€16,516 | +202% |
| Profit (loss) for the period | 9904 | €16,113 | €72,958 | +€56,845 | +353% |
| Profit (loss) for the period to be appropriated | 9905 | €16,113 | €72,958 | +€56,845 | +353% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.