Jinmanyi: 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.
Jinmanyi
Largest movements
- Tangible fixed assets +€32,497
up €32,497 (+6.8%), from €479,342 to €511,838
of which Furniture and vehicles: +€56,655
- Receivables within one year +€18,414
up €18,414 (+471%), from €3,913 to €22,327
of which Trade receivables: +€12,783
- Cash -€14,337
down €14,337 (-41.6%), from €34,433 to €20,096
mainly Investment in fixed assets (net) (-€86,663) and Debts after one year (-€35,129)
- Debts after one year -€35,129
down €35,129 (-9.6%), from €366,539 to €331,410
of which Other amounts payable: -€30,831
- Reserves +€18,916
up €18,916 (+24.8%), from €76,180 to €95,096
- Current portion of long-term debt +€18,026
up €18,026 (+35.8%), from €50,321 to €68,348
- Accrued charges and deferred income +€18,025
up €18,025 (+9,714%), from €186 to €18,210
- Contributions +€12,400
up €12,400 (+200%), from €6,200 to €18,600
- Gross operating margin -€23,648
down €23,648 (-20.5%), from €115,241 to €91,594
- Taxes -€12,717
down €12,717 (-60.6%), from €20,993 to €8,276
- Depreciation +€11,940
up €11,940 (+28.3%), from €42,226 to €54,166
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 | €523,339 | €559,461 | +€36,122 | +6.9% |
| Fixed assets | 21/28 | €479,342 | €511,838 | +€32,497 | +6.8% |
| Tangible fixed assets | 22/27 | €479,342 | €511,838 | +€32,497 | +6.8% |
| Land and buildings | 22 | €406,316 | €382,531 | -€23,785 | -5.9% |
| Plant, machinery and equipment | 23 | €45,101 | €44,728 | -€373 | -0.8% |
| Furniture and vehicles | 24 | €27,924 | €84,580 | +€56,655 | +203% |
| Current assets | 29/58 | €43,997 | €47,623 | +€3,626 | +8.2% |
| Stocks and contracts in progress | 3 | €4,178 | €2,593 | -€1,585 | -37.9% |
| Stocks | 30/36 | €4,178 | €2,593 | -€1,585 | -37.9% |
| Amounts receivable within one year | 40/41 | €3,913 | €22,327 | +€18,414 | +471% |
| Trade receivables | 40 | €3,913 | €16,696 | +€12,783 | +327% |
| Other amounts receivable | 41 | €0 | €5,631 | +€5,631 | |
| Cash at bank and in hand | 54/58 | €34,433 | €20,096 | -€14,337 | -41.6% |
| Deferred charges and accrued income | 490/1 | €1,473 | €2,607 | +€1,134 | +76.9% |
| Total equity and liabilities | 10/49 | €523,339 | €559,461 | +€36,122 | +6.9% |
| Equity | 10/15 | €84,011 | €113,696 | +€29,684 | +35.3% |
| Contributions | 10/11 | €6,200 | €18,600 | +€12,400 | +200% |
| Reserves | 13 | €76,180 | €95,096 | +€18,916 | +24.8% |
| Distributable reserves | 133 | €76,180 | €95,096 | +€18,916 | +24.8% |
| Profit (loss) carried forward | 14 | €1,632 | €0 | -€1,632 | -100% |
| Amounts payable | 17/49 | €439,328 | €445,766 | +€6,438 | +1.5% |
| Amounts payable after more than one year | 17 | €366,539 | €331,410 | -€35,129 | -9.6% |
| Financial debts | 170/4 | €317,491 | €313,193 | -€4,299 | -1.4% |
| Other amounts payable | 178/9 | €49,048 | €18,217 | -€30,831 | -62.9% |
| Amounts payable within one year | 42/48 | €72,603 | €96,145 | +€23,542 | +32.4% |
| Current portion of amounts payable after more than one year | 42 | €50,321 | €68,348 | +€18,026 | +35.8% |
| Trade debts | 44 | €4,523 | €9,607 | +€5,084 | +112% |
| Suppliers | 440/4 | €4,523 | €9,607 | +€5,084 | +112% |
| Advances received on contracts in progress | 46 | €365 | €1,180 | +€816 | +224% |
| Taxes, remuneration and social security | 45 | €15,250 | €9,782 | -€5,468 | -35.9% |
| Taxes | 450/3 | €15,250 | €9,782 | -€5,468 | -35.9% |
| Other amounts payable | 47/48 | €2,144 | €7,229 | +€5,085 | +237% |
| Accrued charges and deferred income | 492/3 | €186 | €18,210 | +€18,025 | +9,714% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,226 | €54,166 | +€11,940 | +28.3% |
| Other operating charges | 640/8 | €3,936 | €4,453 | +€517 | +13.1% |
| Gross operating margin | 9900 | €115,241 | €91,594 | -€23,648 | -20.5% |
| Operating profit (loss) | 9901 | €69,079 | €32,975 | -€36,104 | -52.3% |
| Financial income | 75/76B | €162 | €144 | -€18 | -11.1% |
| Recurring financial income | 75 | €162 | €144 | -€18 | -11.1% |
| Financial charges | 65/66B | €7,439 | €7,559 | +€120 | +1.6% |
| Recurring financial charges | 65 | €7,439 | €7,559 | +€120 | +1.6% |
| Profit (loss) for the period before taxes | 9903 | €61,802 | €25,560 | -€36,242 | -58.6% |
| Income taxes | 67/77 | €20,993 | €8,276 | -€12,717 | -60.6% |
| Profit (loss) for the period | 9904 | €40,809 | €17,284 | -€23,525 | -57.6% |
| Profit (loss) for the period to be appropriated | 9905 | €40,809 | €17,284 | -€23,525 | -57.6% |
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 27 October 2026 via checked.be.