JINYU: 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.
JINYU
Largest movements
- Cash +€13,704
up €13,704 (+34.5%), from €39,666 to €53,371
mainly Net result for the year (+€13,818) and Depreciation (+€3,696)
- Tangible fixed assets -€3,696
down €3,696 (-17.6%), from €20,990 to €17,294
of which Plant, machinery and equipment: -€3,293
- Profit (loss) carried forward +€13,818
up €13,818 (+22.8%), from €60,730 to €74,548
- Trade debts -€2,583
down €2,583 (-66.4%), from €3,891 to €1,308
- Gross operating margin +€29,894
up €29,894, from -€6,421 to €23,472
- Depreciation -€1,096
down €1,096 (-22.9%), from €4,791 to €3,696
- Taxes -€737
no longer reported in 2025 (was €737)
- Staff costs +€624
up €624 (+29.9%), from €2,084 to €2,708
- Financial charges +€389
up €389 (+57.3%), from €679 to €1,068
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 | €88,373 | €99,173 | +€10,800 | +12.2% |
| Fixed assets | 21/28 | €20,990 | €17,294 | -€3,696 | -17.6% |
| Tangible fixed assets | 22/27 | €20,990 | €17,294 | -€3,696 | -17.6% |
| Plant, machinery and equipment | 23 | €18,411 | €15,118 | -€3,293 | -17.9% |
| Furniture and vehicles | 24 | €2,578 | €2,176 | -€403 | -15.6% |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Current assets | 29/58 | €67,383 | €81,879 | +€14,496 | +21.5% |
| Stocks and contracts in progress | 3 | €13,475 | €13,475 | -€0 | 0.0% |
| Stocks | 30/36 | €13,475 | €13,475 | -€0 | 0.0% |
| Amounts receivable within one year | 40/41 | €14,242 | €15,034 | +€791 | +5.6% |
| Trade receivables | 40 | €15 | €15 | = | 0.0% |
| Other amounts receivable | 41 | €14,228 | €15,019 | +€791 | +5.6% |
| Cash at bank and in hand | 54/58 | €39,666 | €53,371 | +€13,704 | +34.5% |
| Total equity and liabilities | 10/49 | €88,373 | €99,173 | +€10,800 | +12.2% |
| Equity | 10/15 | €81,190 | €95,008 | +€13,818 | +17.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €60,730 | €74,548 | +€13,818 | +22.8% |
| Amounts payable | 17/49 | €7,183 | €4,165 | -€3,018 | -42.0% |
| Amounts payable within one year | 42/48 | €7,183 | €4,165 | -€3,018 | -42.0% |
| Trade debts | 44 | €3,891 | €1,308 | -€2,583 | -66.4% |
| Suppliers | 440/4 | €3,891 | €1,308 | -€2,583 | -66.4% |
| Taxes, remuneration and social security | 45 | €3,292 | €2,857 | -€435 | -13.2% |
| Taxes | 450/3 | €1,283 | €2,408 | +€1,125 | +87.7% |
| Remuneration and social security | 454/9 | €2,009 | €450 | -€1,560 | -77.6% |
| Remuneration, social security and pensions | 62 | €2,084 | €2,708 | +€624 | +29.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,791 | €3,696 | -€1,096 | -22.9% |
| Other operating charges | 640/8 | €2,286 | €2,184 | -€102 | -4.4% |
| Non-recurring operating charges | 66A | €2,704 | - | -€2,704 | |
| Gross operating margin | 9900 | -€6,421 | €23,472 | +€29,894 | |
| Operating profit (loss) | 9901 | -€18,287 | €14,885 | +€33,171 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €679 | €1,068 | +€389 | +57.3% |
| Recurring financial charges | 65 | €679 | €1,068 | +€389 | +57.3% |
| Profit (loss) for the period before taxes | 9903 | -€18,965 | €13,818 | +€32,783 | |
| Income taxes | 67/77 | €737 | - | -€737 | |
| Profit (loss) for the period | 9904 | -€19,703 | €13,818 | +€33,521 | |
| Profit (loss) for the period to be appropriated | 9905 | -€19,703 | €13,818 | +€33,521 |
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 14 October 2026 via checked.be.