LILI JIN: 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.
LILI JIN
Largest movements
- Cash +€66,890
up €66,890 (+104.3%), from €64,127 to €131,017
mainly Receivables within one year (+€55,203) and Net result for the year (+€50,812)
- Receivables within one year -€55,203
down €55,203 (-61.6%), from €89,637 to €34,434
of which Trade receivables: -€47,480
- Tangible fixed assets +€35,838
up €35,838 (+671.0%), from €5,341 to €41,178
of which Furniture and vehicles: +€37,838
- Reserves +€47,000
up €47,000 (+78.3%), from €60,000 to €107,000
- Tax, wage and social debts -€22,232
down €22,232 (-47.8%), from €46,498 to €24,266
of which Taxes: -€16,085
- Debts after one year +€16,548
new in 2025: €16,548
- Current portion of long-term debt +€4,236
new in 2025: €4,236
- Profit (loss) carried forward +€3,812
up €3,812 (+10.3%), from €37,092 to €40,904
- Gross operating margin -€52,253
down €52,253 (-26.5%), from €197,061 to €144,808
- Taxes -€11,997
down €11,997 (-44.6%), from €26,895 to €14,899
- Depreciation +€6,432
up €6,432 (+237.6%), from €2,707 to €9,140
- Staff costs -€3,250
down €3,250 (-4.7%), from €69,551 to €66,300
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 | €159,105 | €206,629 | +€47,524 | +29.9% |
| Fixed assets | 21/28 | €5,341 | €41,178 | +€35,838 | +671.0% |
| Tangible fixed assets | 22/27 | €5,341 | €41,178 | +€35,838 | +671.0% |
| Plant, machinery and equipment | 23 | €3,803 | €1,803 | -€2,000 | -52.6% |
| Furniture and vehicles | 24 | €1,538 | €39,376 | +€37,838 | +2460.3% |
| Current assets | 29/58 | €153,764 | €165,451 | +€11,687 | +7.6% |
| Amounts receivable within one year | 40/41 | €89,637 | €34,434 | -€55,203 | -61.6% |
| Trade receivables | 40 | €81,887 | €34,407 | -€47,480 | -58.0% |
| Other amounts receivable | 41 | €7,750 | €27 | -€7,723 | -99.7% |
| Cash at bank and in hand | 54/58 | €64,127 | €131,017 | +€66,890 | +104.3% |
| Total equity and liabilities | 10/49 | €159,105 | €206,629 | +€47,524 | +29.9% |
| Equity | 10/15 | €107,092 | €157,904 | +€50,812 | +47.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €60,000 | €107,000 | +€47,000 | +78.3% |
| Distributable reserves | 133 | €60,000 | €107,000 | +€47,000 | +78.3% |
| Profit (loss) carried forward | 14 | €37,092 | €40,904 | +€3,812 | +10.3% |
| Amounts payable | 17/49 | €52,012 | €48,725 | -€3,287 | -6.3% |
| Amounts payable after more than one year | 17 | - | €16,548 | +€16,548 | |
| Financial debts | 170/4 | - | €16,548 | +€16,548 | |
| Amounts payable within one year | 42/48 | €52,012 | €32,177 | -€19,836 | -38.1% |
| Current portion of amounts payable after more than one year | 42 | - | €4,236 | +€4,236 | |
| Trade debts | 44 | €3,542 | €1,732 | -€1,810 | -51.1% |
| Suppliers | 440/4 | €3,542 | €1,732 | -€1,810 | -51.1% |
| Taxes, remuneration and social security | 45 | €46,498 | €24,266 | -€22,232 | -47.8% |
| Taxes | 450/3 | €33,431 | €17,346 | -€16,085 | -48.1% |
| Remuneration and social security | 454/9 | €13,067 | €6,920 | -€6,147 | -47.0% |
| Other amounts payable | 47/48 | €1,973 | €1,943 | -€29 | -1.5% |
| Remuneration, social security and pensions | 62 | €69,551 | €66,300 | -€3,250 | -4.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,707 | €9,140 | +€6,432 | +237.6% |
| Other operating charges | 640/8 | €872 | €2,269 | +€1,397 | +160.3% |
| Gross operating margin | 9900 | €197,061 | €144,808 | -€52,253 | -26.5% |
| Operating profit (loss) | 9901 | €123,931 | €67,099 | -€56,832 | -45.9% |
| Financial income | 75/76B | €72 | €0 | -€72 | -100.0% |
| Recurring financial income | 75 | €72 | €0 | -€72 | -100.0% |
| Financial charges | 65/66B | €15 | €1,388 | +€1,373 | +9131.2% |
| Recurring financial charges | 65 | €15 | €1,388 | +€1,373 | +9131.2% |
| Profit (loss) for the period before taxes | 9903 | €123,988 | €65,710 | -€58,277 | -47.0% |
| Income taxes | 67/77 | €26,895 | €14,899 | -€11,997 | -44.6% |
| Profit (loss) for the period | 9904 | €97,092 | €50,812 | -€46,281 | -47.7% |
| Profit (loss) for the period to be appropriated | 9905 | €97,092 | €50,812 | -€46,281 | -47.7% |
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 11 October 2026 via checked.be.