Confiserie Jill: what changed
Confiserie Jill
Largest movements
- Cash -€37,904
down €37,904 (-56.1%), from €67,574 to €29,670
mainly Other debts (-€46,032) and Tax, wage and social debts (-€13,801)
- Receivables within one year -€5,090
down €5,090 (-52.3%), from €9,725 to €4,635
of which Trade receivables: -€4,265
- Deferred charges and accrued income +€888
up €888 (+2,491%), from €36 to €924
- Other debts -€46,032
down €46,032 (-89.7%), from €51,312 to €5,280
- Tax, wage and social debts -€13,801
down €13,801 (-69.4%), from €19,887 to €6,086
- Reserves +€13,796
up €13,796 (+138%), from €10,000 to €23,796
- Profit (loss) carried forward +€3,744
up €3,744, from -€3,744 to €0
- Other operating charges -€2,291
down €2,291 (-66.1%), from €3,466 to €1,174
- Gross operating margin -€969
down €969 (-2.9%), from €32,923 to €31,955
- Financial charges -€831
down €831 (-70.6%), from €1,178 to €346
- Taxes +€648
up €648 (+9.7%), from €6,713 to €7,361
- Depreciation +€580
up €580 (+310%), from €187 to €766
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €79,059 | €36,383 | -€42,677 | -54.0% |
| Fixed assets | 21/28 | €1,725 | €1,153 | -€571 | -33.1% |
| Tangible fixed assets | 22/27 | €1,725 | €1,153 | -€571 | -33.1% |
| Plant, machinery and equipment | 23 | €214 | €107 | -€107 | -50.0% |
| Furniture and vehicles | 24 | €1,510 | €1,046 | -€464 | -30.7% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €77,335 | €35,229 | -€42,105 | -54.4% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €9,725 | €4,635 | -€5,090 | -52.3% |
| Trade receivables | 40 | €8,760 | €4,496 | -€4,265 | -48.7% |
| Other amounts receivable | 41 | €965 | €140 | -€825 | -85.5% |
| Cash at bank and in hand | 54/58 | €67,574 | €29,670 | -€37,904 | -56.1% |
| Deferred charges and accrued income | 490/1 | €36 | €924 | +€888 | +2,491% |
| Total equity and liabilities | 10/49 | €79,059 | €36,383 | -€42,677 | -54.0% |
| Equity | 10/15 | €6,256 | €23,796 | +€17,540 | +280% |
| Contributions | 10/11 | €0 | - | = | |
| Reserves | 13 | €10,000 | €23,796 | +€13,796 | +138% |
| Distributable reserves | 133 | €10,000 | €23,796 | +€13,796 | +138% |
| Profit (loss) carried forward | 14 | -€3,744 | €0 | +€3,744 | |
| Amounts payable | 17/49 | €72,803 | €12,586 | -€60,217 | -82.7% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €72,803 | €12,586 | -€60,217 | -82.7% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €1,604 | €1,221 | -€384 | -23.9% |
| Suppliers | 440/4 | €1,604 | €1,221 | -€384 | -23.9% |
| Taxes, remuneration and social security | 45 | €19,887 | €6,086 | -€13,801 | -69.4% |
| Taxes | 450/3 | €19,887 | €6,086 | -€13,801 | -69.4% |
| Other amounts payable | 47/48 | €51,312 | €5,280 | -€46,032 | -89.7% |
| Non-recurring operating income | 76A | €22,853 | €0 | -€22,853 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €187 | €766 | +€580 | +310% |
| Other operating charges | 640/8 | €3,466 | €1,174 | -€2,291 | -66.1% |
| Non-recurring operating charges | 66A | €1,397 | €0 | -€1,397 | -100% |
| Gross operating margin | 9900 | €32,923 | €31,955 | -€969 | -2.9% |
| Operating profit (loss) | 9901 | €27,873 | €30,014 | +€2,140 | +7.7% |
| Financial income | 75/76B | €69 | €84 | +€15 | +22.2% |
| Recurring financial income | 75 | €69 | €84 | +€15 | +22.2% |
| Financial charges | 65/66B | €1,178 | €346 | -€831 | -70.6% |
| Recurring financial charges | 65 | €1,178 | €346 | -€831 | -70.6% |
| Profit (loss) for the period before taxes | 9903 | €26,765 | €29,751 | +€2,987 | +11.2% |
| Income taxes | 67/77 | €6,713 | €7,361 | +€648 | +9.7% |
| Profit (loss) for the period | 9904 | €20,051 | €22,390 | +€2,339 | +11.7% |
| Profit (loss) for the period to be appropriated | 9905 | €20,051 | €22,390 | +€2,339 | +11.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.