ELINE - JILL: 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.
ELINE - JILL
Largest movements
- Receivables within one year +€39,231
up €39,231 (+25.9%), from €151,403 to €190,634
of which Other amounts receivable: +€43,934
- Profit (loss) carried forward +€37,755
up €37,755, from -€37,755 to €0
- Trade debts -€4,700
down €4,700 (-82.8%), from €5,677 to €976
- Reserves +€4,056
up €4,056 (+203%), from €2,000 to €6,056
- Other debts +€2,548
up €2,548 (+7.4%), from €34,593 to €37,141
- Taxes +€5,482
up €5,482 (+4,359%), from €126 to €5,607
- Financial income +€3,326
up €3,326 (+65.6%), from €5,073 to €8,399
- Gross operating margin +€1,864
up €1,864 (+4.5%), from €41,872 to €43,736
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 | €160,995 | €201,134 | +€40,139 | +24.9% |
| Current assets | 29/58 | €160,995 | €201,134 | +€40,139 | +24.9% |
| Amounts receivable within one year | 40/41 | €151,403 | €190,634 | +€39,231 | +25.9% |
| Trade receivables | 40 | €16,500 | €11,798 | -€4,703 | -28.5% |
| Other amounts receivable | 41 | €134,903 | €178,837 | +€43,934 | +32.6% |
| Cash at bank and in hand | 54/58 | €87 | €604 | +€517 | +598% |
| Deferred charges and accrued income | 490/1 | €9,505 | €9,896 | +€390 | +4.1% |
| Total equity and liabilities | 10/49 | €160,995 | €201,134 | +€40,139 | +24.9% |
| Equity | 10/15 | -€15,755 | €26,056 | +€41,812 | |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €6,056 | +€4,056 | +203% |
| Distributable reserves | 133 | €2,000 | €6,056 | +€4,056 | +203% |
| Profit (loss) carried forward | 14 | -€37,755 | €0 | +€37,755 | |
| Amounts payable | 17/49 | €176,750 | €175,077 | -€1,673 | -0.9% |
| Amounts payable after more than one year | 17 | €89,184 | €89,184 | = | 0.0% |
| Financial debts | 170/4 | €89,184 | €89,184 | = | 0.0% |
| Amounts payable within one year | 42/48 | €86,018 | €84,352 | -€1,666 | -1.9% |
| Current portion of amounts payable after more than one year | 42 | €30,000 | €30,000 | = | 0.0% |
| Trade debts | 44 | €5,677 | €976 | -€4,700 | -82.8% |
| Suppliers | 440/4 | €5,677 | €976 | -€4,700 | -82.8% |
| Taxes, remuneration and social security | 45 | €15,749 | €16,235 | +€486 | +3.1% |
| Taxes | 450/3 | €12,749 | €16,235 | +€3,486 | +27.3% |
| Remuneration and social security | 454/9 | €3,000 | €0 | -€3,000 | -100% |
| Other amounts payable | 47/48 | €34,593 | €37,141 | +€2,548 | +7.4% |
| Accrued charges and deferred income | 492/3 | €1,548 | €1,542 | -€7 | -0.4% |
| Other operating charges | 640/8 | €1,925 | €1,499 | -€426 | -22.1% |
| Gross operating margin | 9900 | €41,872 | €43,736 | +€1,864 | +4.5% |
| Operating profit (loss) | 9901 | €39,947 | €42,237 | +€2,290 | +5.7% |
| Financial income | 75/76B | €5,073 | €8,399 | +€3,326 | +65.6% |
| Recurring financial income | 75 | €5,073 | €8,399 | +€3,326 | +65.6% |
| Financial charges | 65/66B | €1,999 | €2,216 | +€217 | +10.9% |
| Recurring financial charges | 65 | €1,999 | €2,216 | +€217 | +10.9% |
| Profit (loss) for the period before taxes | 9903 | €43,020 | €48,419 | +€5,399 | +12.5% |
| Income taxes | 67/77 | €126 | €5,607 | +€5,482 | +4,359% |
| Profit (loss) for the period | 9904 | €42,894 | €42,812 | -€83 | -0.2% |
| Profit (loss) for the period to be appropriated | 9905 | €42,894 | €42,812 | -€83 | -0.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.