JINGLIN: what changed
Two fiscal 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.
JINGLIN
Largest movements
- Cash -€258,907
down €258,907 (-96.3%), from €268,863 to €9,956
mainly Investment in fixed assets (net) (-€122,269) and Current investments (-€112,534)
- Current investments +€112,534
new in 2025: €112,534
- Tangible fixed assets +€83,430
up €83,430 (+30.0%), from €277,711 to €361,142
of which Land and buildings: +€101,674
- Trade debts -€35,777
down €35,777 (-97.8%), from €36,570 to €793
- Profit (loss) carried forward -€25,127
new in 2025: -€25,127
- Gross operating margin -€58,514
down €58,514, from €53,002 to -€5,513
- Financial income +€19,568
up €19,568 (+2016.5%), from €970 to €20,538
- Depreciation +€10,319
up €10,319 (+36.2%), from €28,520 to €38,839
- Taxes -€6,531
down €6,531 (-95.8%), from €6,816 to €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.
Cash bridge derived
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 | €556,419 | €494,511 | -€61,908 | -11.1% |
| Fixed assets | 21/28 | €278,151 | €361,582 | +€83,430 | +30.0% |
| Tangible fixed assets | 22/27 | €277,711 | €361,142 | +€83,430 | +30.0% |
| Land and buildings | 22 | €214,634 | €316,309 | +€101,674 | +47.4% |
| Plant, machinery and equipment | 23 | €7,232 | €4,873 | -€2,360 | -32.6% |
| Furniture and vehicles | 24 | €55,845 | €39,960 | -€15,884 | -28.4% |
| Financial fixed assets | 28 | €440 | €440 | = | 0.0% |
| Current assets | 29/58 | €278,268 | €132,930 | -€145,338 | -52.2% |
| Stocks and contracts in progress | 3 | €30 | €60 | +€30 | +100.0% |
| Stocks | 30/36 | €30 | €60 | +€30 | +100.0% |
| Amounts receivable within one year | 40/41 | €5,417 | €10,241 | +€4,823 | +89.0% |
| Trade receivables | 40 | €680 | - | -€680 | |
| Other amounts receivable | 41 | €4,737 | €10,241 | +€5,503 | +116.2% |
| Current investments | 50/53 | - | €112,534 | +€112,534 | |
| Cash at bank and in hand | 54/58 | €268,863 | €9,956 | -€258,907 | -96.3% |
| Deferred charges and accrued income | 490/1 | €3,958 | €139 | -€3,819 | -96.5% |
| Total equity and liabilities | 10/49 | €556,419 | €494,511 | -€61,908 | -11.1% |
| Equity | 10/15 | €519,849 | €492,863 | -€26,986 | -5.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €501,257 | €499,398 | -€1,859 | -0.4% |
| Distributable reserves | 133 | €501,257 | €499,398 | -€1,859 | -0.4% |
| Profit (loss) carried forward | 14 | - | -€25,127 | -€25,127 | |
| Amounts payable | 17/49 | €36,570 | €1,648 | -€34,922 | -95.5% |
| Amounts payable within one year | 42/48 | €36,570 | €1,607 | -€34,963 | -95.6% |
| Trade debts | 44 | €36,570 | €793 | -€35,777 | -97.8% |
| Suppliers | 440/4 | €36,570 | €793 | -€35,777 | -97.8% |
| Taxes, remuneration and social security | 45 | - | €814 | +€814 | |
| Taxes | 450/3 | - | €814 | +€814 | |
| Accrued charges and deferred income | 492/3 | - | €42 | +€42 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,520 | €38,839 | +€10,319 | +36.2% |
| Other operating charges | 640/8 | €2,229 | €2,735 | +€506 | +22.7% |
| Gross operating margin | 9900 | €53,002 | -€5,513 | -€58,514 | |
| Operating profit (loss) | 9901 | €22,253 | -€47,086 | -€69,340 | |
| Financial income | 75/76B | €970 | €20,538 | +€19,568 | +2016.5% |
| Recurring financial income | 75 | €970 | €20,538 | +€19,568 | +2016.5% |
| Financial charges | 65/66B | €162 | €152 | -€9 | -5.6% |
| Recurring financial charges | 65 | €162 | €152 | -€9 | -5.6% |
| Profit (loss) for the period before taxes | 9903 | €23,062 | -€26,701 | -€49,763 | |
| Income taxes | 67/77 | €6,816 | €286 | -€6,531 | -95.8% |
| Profit (loss) for the period | 9904 | €16,246 | -€26,986 | -€43,232 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,246 | -€26,986 | -€43,232 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.