JINVEST. EU: 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. EU
Largest movements
- Cash +€706,714
up €706,714 (+47.7%), from €1.5m to €2.2m
mainly Investment in fixed assets (net) (+€563,772) and Net result for the year (+€419,419)
- Financial fixed assets -€479,000
down €479,000 (-13.9%), from €3.5m to €3.0m
- Tangible fixed assets -€145,120
down €145,120 (-15.3%), from €946,120 to €801,000
of which Land and buildings: -€116,211
- Reserves +€419,419
up €419,419 (+5.4%), from €7.8m to €8.2m
- Tax, wage and social debts -€255,346
down €255,346 (-85.9%), from €297,288 to €41,942
of which Taxes: -€252,452
- Financial income -€2.4m
down €2.4m (-73.9%), from €3.2m to €841,057
- Gross operating margin -€254,151
down €254,151, from €79,602 to -€174,549
- Taxes -€248,898
down €248,898 (-85.4%), from €291,346 to €42,448
- Financial charges +€99,290
up €99,290 (+27,638%), from €359 to €99,649
- Depreciation -€18,644
down €18,644 (-23.6%), from €78,992 to €60,348
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 | €11,193,176 | €11,345,160 | +€151,984 | +1.4% |
| Fixed assets | 21/28 | €4,400,120 | €3,776,000 | -€624,120 | -14.2% |
| Tangible fixed assets | 22/27 | €946,120 | €801,000 | -€145,120 | -15.3% |
| Land and buildings | 22 | €760,863 | €644,651 | -€116,211 | -15.3% |
| Plant, machinery and equipment | 23 | €4,823 | €6,034 | +€1,211 | +25.1% |
| Furniture and vehicles | 24 | €180,435 | €150,315 | -€30,120 | -16.7% |
| Financial fixed assets | 28 | €3,454,000 | €2,975,000 | -€479,000 | -13.9% |
| Current assets | 29/58 | €6,793,055 | €7,569,159 | +€776,104 | +11.4% |
| Amounts receivable after more than one year | 29 | €250,000 | €350,000 | +€100,000 | +40.0% |
| Other amounts receivable | 291 | €250,000 | €350,000 | +€100,000 | +40.0% |
| Amounts receivable within one year | 40/41 | €246,680 | €194,554 | -€52,126 | -21.1% |
| Trade receivables | 40 | €46,666 | €6,050 | -€40,616 | -87.0% |
| Other amounts receivable | 41 | €200,014 | €188,504 | -€11,510 | -5.8% |
| Current investments | 50/53 | €4,802,813 | €4,832,062 | +€29,248 | +0.6% |
| Cash at bank and in hand | 54/58 | €1,482,226 | €2,188,940 | +€706,714 | +47.7% |
| Deferred charges and accrued income | 490/1 | €11,336 | €3,604 | -€7,732 | -68.2% |
| Total equity and liabilities | 10/49 | €11,193,176 | €11,345,160 | +€151,984 | +1.4% |
| Equity | 10/15 | €10,875,988 | €11,295,406 | +€419,419 | +3.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €7,795,308 | €8,214,727 | +€419,419 | +5.4% |
| Distributable reserves | 133 | €7,795,308 | €8,214,727 | +€419,419 | +5.4% |
| Profit (loss) carried forward | 14 | €3,062,079 | €3,062,079 | = | 0.0% |
| Amounts payable | 17/49 | €317,188 | €49,753 | -€267,435 | -84.3% |
| Amounts payable within one year | 42/48 | €317,188 | €49,753 | -€267,435 | -84.3% |
| Trade debts | 44 | €1,379 | €6,561 | +€5,182 | +376% |
| Suppliers | 440/4 | €1,379 | €6,561 | +€5,182 | +376% |
| Taxes, remuneration and social security | 45 | €297,288 | €41,942 | -€255,346 | -85.9% |
| Taxes | 450/3 | €294,394 | €41,942 | -€252,452 | -85.8% |
| Remuneration and social security | 454/9 | €2,895 | €0 | -€2,895 | -100% |
| Other amounts payable | 47/48 | €18,521 | €1,250 | -€17,271 | -93.3% |
| Non-recurring operating income | 76A | €10,000 | €23,100 | +€13,100 | +131% |
| Remuneration, social security and pensions | 62 | €8,681 | €0 | -€8,681 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €78,992 | €60,348 | -€18,644 | -23.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €10,911 | +€10,911 | |
| Other operating charges | 640/8 | €10,806 | €12,672 | +€1,866 | +17.3% |
| Non-recurring operating charges | 66A | - | €21,062 | +€21,062 | |
| Gross operating margin | 9900 | €79,602 | -€174,549 | -€254,151 | |
| Operating profit (loss) | 9901 | -€18,876 | -€279,541 | -€260,665 | -1,381% |
| Financial income | 75/76B | €3,216,425 | €841,057 | -€2.4m | -73.9% |
| Recurring financial income | 75 | €3,216,425 | €841,057 | -€2.4m | -73.9% |
| Financial charges | 65/66B | €359 | €99,649 | +€99,290 | +27,638% |
| Recurring financial charges | 65 | €359 | €99,649 | +€99,290 | +27,638% |
| Profit (loss) for the period before taxes | 9903 | €3,197,190 | €461,866 | -€2.7m | -85.6% |
| Income taxes | 67/77 | €291,346 | €42,448 | -€248,898 | -85.4% |
| Profit (loss) for the period | 9904 | €2,905,844 | €419,419 | -€2.5m | -85.6% |
| Profit (loss) for the period to be appropriated | 9905 | €2,905,844 | €419,419 | -€2.5m | -85.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.