JACK & LILY: 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.
JACK & LILY
Largest movements
- Receivables within one year +€51,676
up €51,676 (+32.3%), from €160,186 to €211,862
- Cash -€11,004
down €11,004 (-77.4%), from €14,226 to €3,221
mainly Receivables within one year (-€51,676) and Trade debts (-€6,409)
- Tangible fixed assets -€8,441
no longer reported in 2025 (was €8,441)
- Profit (loss) carried forward +€36,574
up €36,574 (+33.5%), from €109,315 to €145,889
- Trade debts -€6,409
down €6,409 (-47.6%), from €13,472 to €7,063
- Gross operating margin +€8,315
up €8,315 (+16.4%), from €50,798 to €59,113
- Taxes +€1,777
up €1,777 (+11.3%), from €15,712 to €17,489
- Financial charges +€1,293
up €1,293 (+82.2%), from €1,572 to €2,864
- Depreciation -€997
no longer reported in 2025 (was €997)
- Other operating charges +€644
up €644 (+41.0%), from €1,570 to €2,214
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 | €183,550 | €215,577 | +€32,028 | +17.4% |
| Fixed assets | 21/28 | €8,786 | €345 | -€8,441 | -96.1% |
| Tangible fixed assets | 22/27 | €8,441 | - | -€8,441 | |
| Furniture and vehicles | 24 | €8,441 | - | -€8,441 | |
| Financial fixed assets | 28 | €345 | €345 | = | 0.0% |
| Current assets | 29/58 | €174,764 | €215,232 | +€40,469 | +23.2% |
| Amounts receivable within one year | 40/41 | €160,186 | €211,862 | +€51,676 | +32.3% |
| Other amounts receivable | 41 | €160,186 | €211,862 | +€51,676 | +32.3% |
| Cash at bank and in hand | 54/58 | €14,226 | €3,221 | -€11,004 | -77.4% |
| Deferred charges and accrued income | 490/1 | €352 | €149 | -€203 | -57.7% |
| Total equity and liabilities | 10/49 | €183,550 | €215,577 | +€32,028 | +17.4% |
| Equity | 10/15 | €136,575 | €173,149 | +€36,574 | +26.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €14,860 | €14,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €13,000 | €13,000 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €109,315 | €145,889 | +€36,574 | +33.5% |
| Amounts payable | 17/49 | €46,974 | €42,428 | -€4,546 | -9.7% |
| Amounts payable within one year | 42/48 | €46,974 | €42,428 | -€4,546 | -9.7% |
| Trade debts | 44 | €13,472 | €7,063 | -€6,409 | -47.6% |
| Suppliers | 440/4 | €13,472 | €7,063 | -€6,409 | -47.6% |
| Taxes, remuneration and social security | 45 | €33,502 | €35,365 | +€1,863 | +5.6% |
| Taxes | 450/3 | €33,502 | €35,365 | +€1,863 | +5.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €997 | - | -€997 | |
| Other operating charges | 640/8 | €1,570 | €2,214 | +€644 | +41.0% |
| Gross operating margin | 9900 | €50,798 | €59,113 | +€8,315 | +16.4% |
| Operating profit (loss) | 9901 | €48,231 | €56,899 | +€8,668 | +18.0% |
| Financial income | 75/76B | - | €27 | +€27 | |
| Recurring financial income | 75 | - | €27 | +€27 | |
| Financial charges | 65/66B | €1,572 | €2,864 | +€1,293 | +82.2% |
| Recurring financial charges | 65 | €1,572 | €2,864 | +€1,293 | +82.2% |
| Profit (loss) for the period before taxes | 9903 | €46,660 | €54,062 | +€7,403 | +15.9% |
| Income taxes | 67/77 | €15,712 | €17,489 | +€1,777 | +11.3% |
| Profit (loss) for the period | 9904 | €30,948 | €36,574 | +€5,626 | +18.2% |
| Profit (loss) for the period to be appropriated | 9905 | €30,948 | €36,574 | +€5,626 | +18.2% |
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 16 October 2026 via checked.be.