JIN-ZHOU: 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-ZHOU
Largest movements
- Cash -€73,172
down €73,172 (-48.8%), from €149,961 to €76,789
mainly Tax, wage and social debts (-€46,983) and Receivables within one year (-€23,753)
- Tangible fixed assets -€24,245
down €24,245 (-23.4%), from €103,544 to €79,299
of which Furniture and vehicles: -€23,142
- Receivables within one year +€23,753
up €23,753 (+389%), from €6,109 to €29,862
of which Other amounts receivable: +€28,347
- Tax, wage and social debts -€46,983
down €46,983 (-47.5%), from €98,902 to €51,919
of which Taxes: -€47,434
- Debts after one year -€22,410
down €22,410 (-68.2%), from €32,851 to €10,441
- Profit (loss) carried forward -€3,432
down €3,432 (-36.3%), from -€9,448 to -€12,881
- Gross operating margin -€58,841
down €58,841 (-25.5%), from €230,689 to €171,848
- Taxes -€20,746
down €20,746 (-92.4%), from €22,443 to €1,697
- Staff costs +€4,806
up €4,806 (+3.7%), from €130,027 to €134,833
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 | €285,319 | €211,601 | -€73,718 | -25.8% |
| Fixed assets | 21/28 | €103,544 | €79,299 | -€24,245 | -23.4% |
| Tangible fixed assets | 22/27 | €103,544 | €79,299 | -€24,245 | -23.4% |
| Plant, machinery and equipment | 23 | €10,392 | €8,162 | -€2,230 | -21.5% |
| Furniture and vehicles | 24 | €69,931 | €46,789 | -€23,142 | -33.1% |
| Other tangible fixed assets | 26 | €23,221 | €24,348 | +€1,127 | +4.9% |
| Current assets | 29/58 | €181,775 | €132,302 | -€49,473 | -27.2% |
| Stocks and contracts in progress | 3 | €25,257 | €25,299 | +€42 | +0.2% |
| Stocks | 30/36 | €25,257 | €25,299 | +€42 | +0.2% |
| Amounts receivable within one year | 40/41 | €6,109 | €29,862 | +€23,753 | +389% |
| Trade receivables | 40 | €6,091 | €1,498 | -€4,593 | -75.4% |
| Other amounts receivable | 41 | €18 | €28,364 | +€28,347 | +158,715% |
| Cash at bank and in hand | 54/58 | €149,961 | €76,789 | -€73,172 | -48.8% |
| Deferred charges and accrued income | 490/1 | €449 | €352 | -€96 | -21.5% |
| Total equity and liabilities | 10/49 | €285,319 | €211,601 | -€73,718 | -25.8% |
| Equity | 10/15 | €124,610 | €121,178 | -€3,432 | -2.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €115,459 | €115,459 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,459 | €1,459 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,459 | €1,459 | = | 0.0% |
| Distributable reserves | 133 | €114,000 | €114,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,448 | -€12,881 | -€3,432 | -36.3% |
| Amounts payable | 17/49 | €160,709 | €90,424 | -€70,285 | -43.7% |
| Amounts payable after more than one year | 17 | €32,851 | €10,441 | -€22,410 | -68.2% |
| Financial debts | 170/4 | €32,851 | €10,441 | -€22,410 | -68.2% |
| Amounts payable within one year | 42/48 | €127,858 | €79,982 | -€47,876 | -37.4% |
| Current portion of amounts payable after more than one year | 42 | €21,737 | €22,410 | +€673 | +3.1% |
| Trade debts | 44 | €6,947 | €5,653 | -€1,293 | -18.6% |
| Suppliers | 440/4 | €6,947 | €5,653 | -€1,293 | -18.6% |
| Taxes, remuneration and social security | 45 | €98,902 | €51,919 | -€46,983 | -47.5% |
| Taxes | 450/3 | €73,154 | €25,721 | -€47,434 | -64.8% |
| Remuneration and social security | 454/9 | €25,747 | €26,199 | +€451 | +1.8% |
| Other amounts payable | 47/48 | €272 | - | -€272 | |
| Remuneration, social security and pensions | 62 | €130,027 | €134,833 | +€4,806 | +3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,345 | €36,471 | +€1,126 | +3.2% |
| Other operating charges | 640/8 | €2,132 | €1,362 | -€770 | -36.1% |
| Gross operating margin | 9900 | €230,689 | €171,848 | -€58,841 | -25.5% |
| Operating profit (loss) | 9901 | €63,184 | -€819 | -€64,003 | |
| Financial income | 75/76B | €1 | €769 | +€768 | +84,420% |
| Recurring financial income | 75 | €1 | €769 | +€768 | +84,420% |
| Financial charges | 65/66B | €2,962 | €1,686 | -€1,276 | -43.1% |
| Recurring financial charges | 65 | €2,962 | €1,686 | -€1,276 | -43.1% |
| Profit (loss) for the period before taxes | 9903 | €60,223 | -€1,735 | -€61,959 | |
| Income taxes | 67/77 | €22,443 | €1,697 | -€20,746 | -92.4% |
| Profit (loss) for the period | 9904 | €37,781 | -€3,432 | -€41,213 | |
| Profit (loss) for the period to be appropriated | 9905 | €37,781 | -€3,432 | -€41,213 |
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 16 October 2026 via checked.be.