JIN RIVERSIDE: 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 RIVERSIDE
Largest movements
- Cash +€18,680
up €18,680 (+45.1%), from €41,396 to €60,076
mainly Net result for the year (+€22,792) and Depreciation (+€21,392)
- Tangible fixed assets -€7,023
down €7,023 (-7.9%), from €88,925 to €81,901
of which Land and buildings: -€4,701
- Stocks and contracts +€1,734
up €1,734 (+66.1%), from €2,622 to €4,356
- Reserves +€22,792
up €22,792 (+60.5%), from €37,689 to €60,481
- Other debts -€10,064
down €10,064 (-11.0%), from €91,753 to €81,689
- Tax, wage and social debts -€5,160
down €5,160 (-27.5%), from €18,732 to €13,572
of which Taxes: -€10,461
- Trade debts +€2,260
up €2,260 (+161%), from €1,402 to €3,662
- Accrued charges and deferred income +€2,060
new in 2025: €2,060
- Depreciation +€10,854
up €10,854 (+103%), from €10,538 to €21,392
- Staff costs +€10,467
up €10,467 (+93.3%), from €11,225 to €21,692
- Gross operating margin +€5,233
up €5,233 (+7.0%), from €74,574 to €79,808
- Taxes -€1,877
down €1,877 (-14.8%), from €12,679 to €10,801
- Financial charges +€888
up €888 (+96.2%), from €924 to €1,812
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 | €152,577 | €164,463 | +€11,887 | +7.8% |
| Fixed assets | 21/28 | €100,262 | €92,045 | -€8,217 | -8.2% |
| Intangible fixed assets | 21 | €11,337 | €10,143 | -€1,194 | -10.5% |
| Tangible fixed assets | 22/27 | €88,925 | €81,901 | -€7,023 | -7.9% |
| Land and buildings | 22 | €21,135 | €16,434 | -€4,701 | -22.2% |
| Plant, machinery and equipment | 23 | €59,946 | €59,368 | -€578 | -1.0% |
| Furniture and vehicles | 24 | €1,807 | €1,405 | -€402 | -22.2% |
| Other tangible fixed assets | 26 | €6,037 | €4,694 | -€1,343 | -22.2% |
| Current assets | 29/58 | €52,315 | €72,419 | +€20,104 | +38.4% |
| Stocks and contracts in progress | 3 | €2,622 | €4,356 | +€1,734 | +66.1% |
| Stocks | 30/36 | €2,622 | €4,356 | +€1,734 | +66.1% |
| Amounts receivable within one year | 40/41 | - | €6 | +€6 | |
| Other amounts receivable | 41 | - | €6 | +€6 | |
| Cash at bank and in hand | 54/58 | €41,396 | €60,076 | +€18,680 | +45.1% |
| Deferred charges and accrued income | 490/1 | €8,297 | €7,981 | -€316 | -3.8% |
| Total equity and liabilities | 10/49 | €152,577 | €164,463 | +€11,887 | +7.8% |
| Equity | 10/15 | €40,689 | €63,481 | +€22,792 | +56.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €37,689 | €60,481 | +€22,792 | +60.5% |
| Distributable reserves | 133 | €37,689 | €60,481 | +€22,792 | +60.5% |
| Amounts payable | 17/49 | €111,887 | €100,983 | -€10,905 | -9.7% |
| Amounts payable within one year | 42/48 | €111,887 | €98,923 | -€12,965 | -11.6% |
| Trade debts | 44 | €1,402 | €3,662 | +€2,260 | +161% |
| Suppliers | 440/4 | €1,402 | €3,662 | +€2,260 | +161% |
| Taxes, remuneration and social security | 45 | €18,732 | €13,572 | -€5,160 | -27.5% |
| Taxes | 450/3 | €18,429 | €7,967 | -€10,461 | -56.8% |
| Remuneration and social security | 454/9 | €304 | €5,605 | +€5,301 | +1,745% |
| Other amounts payable | 47/48 | €91,753 | €81,689 | -€10,064 | -11.0% |
| Accrued charges and deferred income | 492/3 | - | €2,060 | +€2,060 | |
| Remuneration, social security and pensions | 62 | €11,225 | €21,692 | +€10,467 | +93.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,538 | €21,392 | +€10,854 | +103% |
| Other operating charges | 640/8 | €1,520 | €1,319 | -€201 | -13.2% |
| Gross operating margin | 9900 | €74,574 | €79,808 | +€5,233 | +7.0% |
| Operating profit (loss) | 9901 | €51,292 | €35,405 | -€15,887 | -31.0% |
| Financial charges | 65/66B | €924 | €1,812 | +€888 | +96.2% |
| Recurring financial charges | 65 | €924 | €1,812 | +€888 | +96.2% |
| Profit (loss) for the period before taxes | 9903 | €50,368 | €33,593 | -€16,775 | -33.3% |
| Income taxes | 67/77 | €12,679 | €10,801 | -€1,877 | -14.8% |
| Profit (loss) for the period | 9904 | €37,689 | €22,792 | -€14,898 | -39.5% |
| Profit (loss) for the period to be appropriated | 9905 | €37,689 | €22,792 | -€14,898 | -39.5% |
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 15 October 2026 via checked.be.