Gipsz Jakab

I had the same issue today, with a system working well with xenial but no sound on stretch.
 
The problem was with the wrongly identified active / passive controls, i had to manually adjust the line out volume and enable the line out to get any sound out from the 3.5 jack.
You can use this code to enable the line out on your board:
# enable line out on jack connector (IMPORTANT) /usr/bin/amixer -c 0 cset numid=4 on # Set line out volume to maximum (0-31) /usr/bin/amixer -c 0 cset numid=3 31 # Setting the DAC volume (master PCM channel) (0-63) /usr/bin/amixer -c 0 cset numid=1 63 # Enable DAC to be routed to output (analog pcm) (on/off) /usr/bin/amixer -c 0 cset numid=10 on  
You must also disable the mic1 loopback, otherwise everything coming from your microphone will be forwarded to the line out and you most certainly dont want to do that:
# Microphone settings #mic1 (internal) volume 0-7 /usr/bin/amixer -c 0 cset numid=7 7 #mic1 CAPTURE switch (on/off) - this will let you use the microphone /usr/bin/amixer -c 0 cset numid=18 on #mic1 (input) boost (0-7, 1 recommended) /usr/bin/amixer -c 0 cset numid=8 1 #mic1 (internal) playback loop switch (direct route to output) (on/off) LEAVE IT OFF to avoid feedback loop between internal microphone and speakers !!! /usr/bin/amixer -c 0 cset numid=13 off #mic2 volume 0-7 /usr/bin/amixer -c 0 cset numid=5 7 #mic2 CAPTURE switch (on/off) - this will let you use the microphone /usr/bin/amixer -c 0 cset numid=19 on #mic2 boost (0-7, 1 recommended) /usr/bin/amixer -c 0 cset numid=6 1 #mic2 playback loop switch (direct route to output) (on/off) /usr/bin/amixer -c 0 cset numid=14 off # obviously you can disable the capture in either or both of the microphones if you want to have a single source (mic1/mic2/linein) Simply save it somewhere, make it executable, and insert at /etc/rc.local before the exit 0; line.
I hope someone will find this info valuable.