JIL Consult: 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.
JIL Consult
Largest movements
- Cash +€53,519
up €53,519 (+70.8%), from €75,546 to €129,064
mainly Net result for the year (+€53,344) and Depreciation (+€13,584)
- Tangible fixed assets -€9,539
down €9,539 (-19.7%), from €48,479 to €38,939
- Profit (loss) carried forward +€53,344
up €53,344 (+49.9%), from €106,820 to €160,164
- Debts after one year -€7,985
down €7,985 (-31.8%), from €25,078 to €17,093
- Tax, wage and social debts -€5,281
down €5,281 (-34.9%), from €15,121 to €9,840
- Other debts +€2,926
new in 2025: €2,926
- Gross operating margin -€4,825
down €4,825 (-5.4%), from €88,696 to €83,871
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 | €157,955 | €201,338 | +€43,383 | +27.5% |
| Fixed assets | 21/28 | €48,479 | €38,939 | -€9,539 | -19.7% |
| Tangible fixed assets | 22/27 | €48,479 | €38,939 | -€9,539 | -19.7% |
| Furniture and vehicles | 24 | €48,479 | €38,939 | -€9,539 | -19.7% |
| Current assets | 29/58 | €109,477 | €162,399 | +€52,923 | +48.3% |
| Amounts receivable within one year | 40/41 | €31,534 | €31,037 | -€497 | -1.6% |
| Trade receivables | 40 | €31,534 | €31,037 | -€497 | -1.6% |
| Cash at bank and in hand | 54/58 | €75,546 | €129,064 | +€53,519 | +70.8% |
| Deferred charges and accrued income | 490/1 | €2,396 | €2,298 | -€99 | -4.1% |
| Total equity and liabilities | 10/49 | €157,955 | €201,338 | +€43,383 | +27.5% |
| Equity | 10/15 | €109,820 | €163,164 | +€53,344 | +48.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €106,820 | €160,164 | +€53,344 | +49.9% |
| Amounts payable | 17/49 | €48,135 | €38,175 | -€9,961 | -20.7% |
| Amounts payable after more than one year | 17 | €25,078 | €17,093 | -€7,985 | -31.8% |
| Financial debts | 170/4 | €25,078 | €17,093 | -€7,985 | -31.8% |
| Amounts payable within one year | 42/48 | €23,057 | €21,082 | -€1,976 | -8.6% |
| Current portion of amounts payable after more than one year | 42 | €7,632 | €7,985 | +€353 | +4.6% |
| Financial debts | 43 | €281 | €329 | +€49 | +17.4% |
| Credit institutions | 430/8 | €281 | €329 | +€49 | +17.4% |
| Trade debts | 44 | €24 | €2 | -€22 | -91.6% |
| Suppliers | 440/4 | €24 | €2 | -€22 | -91.6% |
| Taxes, remuneration and social security | 45 | €15,121 | €9,840 | -€5,281 | -34.9% |
| Taxes | 450/3 | €15,121 | €9,840 | -€5,281 | -34.9% |
| Other amounts payable | 47/48 | - | €2,926 | +€2,926 | |
| Remuneration, social security and pensions | 62 | €260 | - | -€260 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,370 | €13,584 | +€215 | +1.6% |
| Gross operating margin | 9900 | €88,696 | €83,871 | -€4,825 | -5.4% |
| Operating profit (loss) | 9901 | €75,066 | €70,287 | -€4,779 | -6.4% |
| Financial charges | 65/66B | €1,842 | €1,504 | -€338 | -18.3% |
| Recurring financial charges | 65 | €1,842 | €1,504 | -€338 | -18.3% |
| Profit (loss) for the period before taxes | 9903 | €73,224 | €68,783 | -€4,442 | -6.1% |
| Income taxes | 67/77 | €15,962 | €15,439 | -€524 | -3.3% |
| Profit (loss) for the period | 9904 | €57,262 | €53,344 | -€3,918 | -6.8% |
| Profit (loss) for the period to be appropriated | 9905 | €57,262 | €53,344 | -€3,918 | -6.8% |
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 22 October 2026 via checked.be.