Jin Woo KIM: 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 Woo KIM
Largest movements
- Current investments +€42,500
up €42,500 (+88.4%), from €48,061 to €90,561
- Cash +€19,603
up €19,603 (+69.8%), from €28,102 to €47,705
mainly Net result for the year (+€46,733) and Receivables within one year (+€16,116)
- Receivables within one year -€16,116
down €16,116 (-28.5%), from €56,513 to €40,397
of which Trade receivables: -€14,117
- Profit (loss) carried forward +€46,733
up €46,733 (+39.1%), from €119,400 to €166,133
- Gross operating margin -€1,173
down €1,173 (-2.1%), from €57,089 to €55,916
- Financial income +€983
up €983 (+31.5%), from €3,120 to €4,103
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 | €133,315 | €179,107 | +€45,792 | +34.3% |
| Fixed assets | 21/28 | €638 | €404 | -€235 | -36.8% |
| Tangible fixed assets | 22/27 | €638 | €404 | -€235 | -36.8% |
| Furniture and vehicles | 24 | €638 | €404 | -€235 | -36.8% |
| Current assets | 29/58 | €132,677 | €178,704 | +€46,027 | +34.7% |
| Amounts receivable within one year | 40/41 | €56,513 | €40,397 | -€16,116 | -28.5% |
| Trade receivables | 40 | €14,117 | - | -€14,117 | |
| Other amounts receivable | 41 | €42,397 | €40,397 | -€2,000 | -4.7% |
| Current investments | 50/53 | €48,061 | €90,561 | +€42,500 | +88.4% |
| Cash at bank and in hand | 54/58 | €28,102 | €47,705 | +€19,603 | +69.8% |
| Deferred charges and accrued income | 490/1 | - | €41 | +€41 | |
| Total equity and liabilities | 10/49 | €133,315 | €179,107 | +€45,792 | +34.3% |
| Equity | 10/15 | €121,400 | €168,133 | +€46,733 | +38.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €119,400 | €166,133 | +€46,733 | +39.1% |
| Amounts payable | 17/49 | €11,915 | €10,974 | -€941 | -7.9% |
| Amounts payable within one year | 42/48 | €11,915 | €10,974 | -€941 | -7.9% |
| Trade debts | 44 | €5,241 | €3,991 | -€1,251 | -23.9% |
| Suppliers | 440/4 | €5,241 | €3,991 | -€1,251 | -23.9% |
| Taxes, remuneration and social security | 45 | €6,674 | €6,983 | +€310 | +4.6% |
| Taxes | 450/3 | €6,674 | €6,983 | +€310 | +4.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €66 | €235 | +€169 | +255% |
| Other operating charges | 640/8 | €469 | €793 | +€323 | +68.9% |
| Gross operating margin | 9900 | €57,089 | €55,916 | -€1,173 | -2.1% |
| Operating profit (loss) | 9901 | €56,553 | €54,888 | -€1,665 | -2.9% |
| Financial income | 75/76B | €3,120 | €4,103 | +€983 | +31.5% |
| Recurring financial income | 75 | €3,120 | €4,103 | +€983 | +31.5% |
| Financial charges | 65/66B | €355 | €55 | -€299 | -84.4% |
| Recurring financial charges | 65 | €355 | €55 | -€299 | -84.4% |
| Profit (loss) for the period before taxes | 9903 | €59,318 | €58,935 | -€383 | -0.6% |
| Income taxes | 67/77 | €12,573 | €12,202 | -€371 | -3.0% |
| Profit (loss) for the period | 9904 | €46,745 | €46,733 | -€12 | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €46,745 | €46,733 | -€12 | 0.0% |
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 1 November 2026 via checked.be.