JIN TOU: 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 TOU
Largest movements
- Cash +€28,077
up €28,077 (+94.4%), from €29,758 to €57,835
mainly Current investments (+€25,001) and Net result for the year (+€13,939)
- Current investments -€25,001
no longer reported in 2025 (was €25,001)
- Receivables within one year +€3,162
up €3,162 (+67.2%), from €4,705 to €7,867
of which Other amounts receivable: +€2,190
- Stocks and contracts -€2,172
down €2,172 (-19.1%), from €11,372 to €9,200
- Tangible fixed assets -€1,893
down €1,893 (-18.7%), from €10,119 to €8,226
of which Other tangible fixed assets: -€980
- Reserves +€13,939
up €13,939 (+33.8%), from €41,245 to €55,183
- Tax, wage and social debts -€7,102
down €7,102 (-43.6%), from €16,282 to €9,180
of which Remuneration and social security: -€7,303
- Trade debts -€4,208
no longer reported in 2025 (was €4,208)
- Gross operating margin +€16,128
up €16,128 (+18.0%), from €89,846 to €105,974
- Staff costs -€6,346
down €6,346 (-7.2%), from €87,832 to €81,486
- Taxes +€5,719
up €5,719 (+593%), from €964 to €6,683
- Financial income +€1,114
up €1,114 (+647%), from €172 to €1,286
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 | €84,453 | €87,081 | +€2,628 | +3.1% |
| Fixed assets | 21/28 | €12,727 | €10,834 | -€1,893 | -14.9% |
| Tangible fixed assets | 22/27 | €10,119 | €8,226 | -€1,893 | -18.7% |
| Plant, machinery and equipment | 23 | €3,113 | €2,200 | -€913 | -29.3% |
| Other tangible fixed assets | 26 | €7,007 | €6,026 | -€980 | -14.0% |
| Financial fixed assets | 28 | €2,607 | €2,607 | = | 0.0% |
| Current assets | 29/58 | €71,726 | €76,248 | +€4,521 | +6.3% |
| Amounts receivable after more than one year | 29 | - | €482 | +€482 | |
| Trade receivables | 290 | - | €482 | +€482 | |
| Stocks and contracts in progress | 3 | €11,372 | €9,200 | -€2,172 | -19.1% |
| Stocks | 30/36 | €11,372 | €9,200 | -€2,172 | -19.1% |
| Amounts receivable within one year | 40/41 | €4,705 | €7,867 | +€3,162 | +67.2% |
| Trade receivables | 40 | €1,122 | €2,094 | +€972 | +86.6% |
| Other amounts receivable | 41 | €3,582 | €5,772 | +€2,190 | +61.1% |
| Current investments | 50/53 | €25,001 | - | -€25,001 | |
| Cash at bank and in hand | 54/58 | €29,758 | €57,835 | +€28,077 | +94.4% |
| Deferred charges and accrued income | 490/1 | €891 | €864 | -€27 | -3.0% |
| Total equity and liabilities | 10/49 | €84,453 | €87,081 | +€2,628 | +3.1% |
| Equity | 10/15 | €63,963 | €77,901 | +€13,939 | +21.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €41,245 | €55,183 | +€13,939 | +33.8% |
| Distributable reserves | 133 | €41,245 | €55,183 | +€13,939 | +33.8% |
| Profit (loss) carried forward | 14 | €16,518 | €16,518 | = | 0.0% |
| Amounts payable | 17/49 | €20,490 | €9,180 | -€11,310 | -55.2% |
| Amounts payable within one year | 42/48 | €20,490 | €9,180 | -€11,310 | -55.2% |
| Trade debts | 44 | €4,208 | - | -€4,208 | |
| Suppliers | 440/4 | €4,208 | - | -€4,208 | |
| Taxes, remuneration and social security | 45 | €16,282 | €9,180 | -€7,102 | -43.6% |
| Taxes | 450/3 | €2,393 | €2,594 | +€201 | +8.4% |
| Remuneration and social security | 454/9 | €13,889 | €6,586 | -€7,303 | -52.6% |
| Remuneration, social security and pensions | 62 | €87,832 | €81,486 | -€6,346 | -7.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,644 | €2,397 | -€247 | -9.4% |
| Other operating charges | 640/8 | €1,098 | €1,341 | +€243 | +22.1% |
| Gross operating margin | 9900 | €89,846 | €105,974 | +€16,128 | +18.0% |
| Operating profit (loss) | 9901 | -€1,728 | €20,750 | +€22,478 | |
| Financial income | 75/76B | €172 | €1,286 | +€1,114 | +647% |
| Recurring financial income | 75 | €172 | €1,286 | +€1,114 | +647% |
| Financial charges | 65/66B | €1,461 | €1,415 | -€47 | -3.2% |
| Recurring financial charges | 65 | €1,461 | €1,415 | -€47 | -3.2% |
| Profit (loss) for the period before taxes | 9903 | -€3,017 | €20,622 | +€23,638 | |
| Income taxes | 67/77 | €964 | €6,683 | +€5,719 | +593% |
| Profit (loss) for the period | 9904 | -€3,980 | €13,939 | +€17,919 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,980 | €13,939 | +€17,919 |
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 24 October 2026 via checked.be.