Jinius: 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.
Jinius
Largest movements
- Cash +€15,731
up €15,731 (+161.6%), from €9,735 to €25,466
mainly Net result for the year (+€40,655) and Depreciation (+€1,237)
- Current investments +€13,213
new in 2025: €13,213
- Receivables within one year +€7,001
up €7,001 (+42.6%), from €16,419 to €23,420
of which Trade receivables: +€6,581
- Deferred charges and accrued income +€3,120
up €3,120 (+102.2%), from €3,053 to €6,174
- Tangible fixed assets -€1,237
down €1,237 (-34.9%), from €3,549 to €2,312
of which Furniture and vehicles: -€817
- Profit (loss) carried forward +€39,822
up €39,822 (+293.1%), from €13,589 to €53,411
- Tax, wage and social debts -€2,210
down €2,210 (-19.0%), from €11,603 to €9,393
- Gross operating margin +€36,474
up €36,474 (+191.7%), from €19,023 to €55,497
- Taxes +€8,974
up €8,974 (+205.2%), from €4,374 to €13,348
- Depreciation +€1,075
up €1,075 (+662.5%), from €162 to €1,237
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 | €32,756 | €70,584 | +€37,828 | +115.5% |
| Fixed assets | 21/28 | €3,549 | €2,312 | -€1,237 | -34.9% |
| Tangible fixed assets | 22/27 | €3,549 | €2,312 | -€1,237 | -34.9% |
| Plant, machinery and equipment | 23 | €1,116 | €697 | -€419 | -37.6% |
| Furniture and vehicles | 24 | €2,432 | €1,615 | -€817 | -33.6% |
| Current assets | 29/58 | €29,207 | €68,272 | +€39,065 | +133.8% |
| Amounts receivable within one year | 40/41 | €16,419 | €23,420 | +€7,001 | +42.6% |
| Trade receivables | 40 | €16,419 | €23,000 | +€6,581 | +40.1% |
| Other amounts receivable | 41 | - | €420 | +€420 | |
| Current investments | 50/53 | - | €13,213 | +€13,213 | |
| Cash at bank and in hand | 54/58 | €9,735 | €25,466 | +€15,731 | +161.6% |
| Deferred charges and accrued income | 490/1 | €3,053 | €6,174 | +€3,120 | +102.2% |
| Total equity and liabilities | 10/49 | €32,756 | €70,584 | +€37,828 | +115.5% |
| Equity | 10/15 | €16,589 | €56,411 | +€39,822 | +240.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,589 | €53,411 | +€39,822 | +293.1% |
| Amounts payable | 17/49 | €16,167 | €14,173 | -€1,994 | -12.3% |
| Amounts payable within one year | 42/48 | €16,167 | €13,803 | -€2,364 | -14.6% |
| Trade debts | 44 | €3,696 | €3,827 | +€131 | +3.6% |
| Suppliers | 440/4 | €3,696 | €3,827 | +€131 | +3.6% |
| Taxes, remuneration and social security | 45 | €11,603 | €9,393 | -€2,210 | -19.0% |
| Taxes | 450/3 | €11,603 | €9,393 | -€2,210 | -19.0% |
| Other amounts payable | 47/48 | €869 | €583 | -€286 | -32.9% |
| Accrued charges and deferred income | 492/3 | - | €370 | +€370 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €162 | €1,237 | +€1,075 | +662.5% |
| Other operating charges | 640/8 | €50 | €258 | +€208 | +416.8% |
| Gross operating margin | 9900 | €19,023 | €55,497 | +€36,474 | +191.7% |
| Operating profit (loss) | 9901 | €18,811 | €54,002 | +€35,191 | +187.1% |
| Financial income | 75/76B | €0 | €81 | +€81 | +810800.0% |
| Recurring financial income | 75 | €0 | €81 | +€81 | +810800.0% |
| Financial charges | 65/66B | €16 | €80 | +€64 | +410.3% |
| Recurring financial charges | 65 | €16 | €80 | +€64 | +410.3% |
| Profit (loss) for the period before taxes | 9903 | €18,795 | €54,003 | +€35,208 | +187.3% |
| Income taxes | 67/77 | €4,374 | €13,348 | +€8,974 | +205.2% |
| Profit (loss) for the period | 9904 | €14,422 | €40,655 | +€26,234 | +181.9% |
| Profit (loss) for the period to be appropriated | 9905 | €14,422 | €40,655 | +€26,234 | +181.9% |
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 10 October 2026 via checked.be.