Jinvest: 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.
Jinvest
Largest movements
- Cash +€8,885
up €8,885 (+44.5%), from €19,951 to €28,836
mainly Net result for the year (+€8,856) and Tax, wage and social debts (+€5,595)
- Receivables within one year +€3,446
up €3,446 (+23.0%), from €14,989 to €18,435
- Tangible fixed assets +€2,825
new in 2025: €2,825
- Deferred charges and accrued income -€2,193
no longer reported in 2025 (was €2,193)
- Profit (loss) carried forward +€8,856
up €8,856 (+72.8%), from €12,167 to €21,023
- Tax, wage and social debts +€5,595
up €5,595 (+40.0%), from €13,983 to €19,579
- Trade debts -€1,839
down €1,839 (-75.4%), from €2,438 to €600
- Gross operating margin -€5,637
down €5,637 (-25.8%), from €21,876 to €16,239
- Taxes -€1,829
down €1,829 (-26.3%), from €6,944 to €5,116
- Financial income +€610
up €610 (+415%), from €147 to €757
- Depreciation +€246
up €246 (+82.8%), from €297 to €543
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 | €38,588 | €51,201 | +€12,613 | +32.7% |
| Formation expenses | 20 | €1,455 | €1,105 | -€350 | -24.1% |
| Fixed assets | 21/28 | - | €2,825 | +€2,825 | |
| Tangible fixed assets | 22/27 | - | €2,825 | +€2,825 | |
| Plant, machinery and equipment | 23 | - | €2,825 | +€2,825 | |
| Current assets | 29/58 | €37,133 | €47,271 | +€10,138 | +27.3% |
| Amounts receivable within one year | 40/41 | €14,989 | €18,435 | +€3,446 | +23.0% |
| Other amounts receivable | 41 | €14,989 | €18,435 | +€3,446 | +23.0% |
| Cash at bank and in hand | 54/58 | €19,951 | €28,836 | +€8,885 | +44.5% |
| Deferred charges and accrued income | 490/1 | €2,193 | - | -€2,193 | |
| Total equity and liabilities | 10/49 | €38,588 | €51,201 | +€12,613 | +32.7% |
| Equity | 10/15 | €22,167 | €31,023 | +€8,856 | +40.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,167 | €21,023 | +€8,856 | +72.8% |
| Amounts payable | 17/49 | €16,422 | €20,178 | +€3,757 | +22.9% |
| Amounts payable within one year | 42/48 | €16,422 | €20,178 | +€3,757 | +22.9% |
| Trade debts | 44 | €2,438 | €600 | -€1,839 | -75.4% |
| Suppliers | 440/4 | €2,438 | €600 | -€1,839 | -75.4% |
| Taxes, remuneration and social security | 45 | €13,983 | €19,579 | +€5,595 | +40.0% |
| Taxes | 450/3 | €13,983 | €19,579 | +€5,595 | +40.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €297 | €543 | +€246 | +82.8% |
| Other operating charges | 640/8 | €62 | €62 | = | 0.0% |
| Gross operating margin | 9900 | €21,876 | €16,239 | -€5,637 | -25.8% |
| Operating profit (loss) | 9901 | €21,517 | €15,634 | -€5,883 | -27.3% |
| Financial income | 75/76B | €147 | €757 | +€610 | +415% |
| Recurring financial income | 75 | €147 | €757 | +€610 | +415% |
| Financial charges | 65/66B | €2,553 | €2,419 | -€134 | -5.2% |
| Recurring financial charges | 65 | €2,553 | €2,419 | -€134 | -5.2% |
| Profit (loss) for the period before taxes | 9903 | €19,111 | €13,972 | -€5,139 | -26.9% |
| Income taxes | 67/77 | €6,944 | €5,116 | -€1,829 | -26.3% |
| Profit (loss) for the period | 9904 | €12,167 | €8,856 | -€3,310 | -27.2% |
| Profit (loss) for the period to be appropriated | 9905 | €12,167 | €8,856 | -€3,310 | -27.2% |
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.