JILA: 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.
JILA
Largest movements
- Cash +€52,918
up €52,918 (+237%), from €22,287 to €75,206
mainly Net result for the year (+€101,012) and Debts after one year (+€26,879)
- Tangible fixed assets +€39,909
up €39,909 (+99,178%), from €40 to €39,949
- Receivables within one year -€19,502
down €19,502 (-43.8%), from €44,489 to €24,987
of which Trade receivables: -€18,018
- Deferred charges and accrued income -€6,084
down €6,084 (-7.7%), from €79,180 to €73,095
- Profit (loss) carried forward +€30,012
up €30,012 (+115%), from €26,099 to €56,112
- Debts after one year +€26,879
up €26,879, from €0 to €26,879
- Tax, wage and social debts +€9,168
up €9,168 (+192%), from €4,768 to €13,936
of which Taxes: +€11,411
- Current portion of long-term debt +€7,920
up €7,920 (+204%), from €3,879 to €11,799
- Other debts -€7,740
down €7,740 (-11.1%), from €69,967 to €62,227
- Gross operating margin +€9,673
up €9,673 (+30.2%), from €31,977 to €41,650
- Financial income -€5,931
down €5,931 (-7.7%), from €77,016 to €71,085
- Taxes +€1,652
up €1,652 (+24.8%), from €6,671 to €8,322
- Other operating charges +€1,279
up €1,279 (+122%), from €1,050 to €2,330
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 | €148,496 | €215,737 | +€67,241 | +45.3% |
| Fixed assets | 21/28 | €2,540 | €42,449 | +€39,909 | +1,571% |
| Tangible fixed assets | 22/27 | €40 | €39,949 | +€39,909 | +99,178% |
| Furniture and vehicles | 24 | €40 | €39,949 | +€39,909 | +99,178% |
| Financial fixed assets | 28 | €2,500 | €2,500 | = | 0.0% |
| Current assets | 29/58 | €145,956 | €173,288 | +€27,332 | +18.7% |
| Amounts receivable within one year | 40/41 | €44,489 | €24,987 | -€19,502 | -43.8% |
| Trade receivables | 40 | €37,969 | €19,951 | -€18,018 | -47.5% |
| Other amounts receivable | 41 | €6,520 | €5,036 | -€1,484 | -22.8% |
| Cash at bank and in hand | 54/58 | €22,287 | €75,206 | +€52,918 | +237% |
| Deferred charges and accrued income | 490/1 | €79,180 | €73,095 | -€6,084 | -7.7% |
| Total equity and liabilities | 10/49 | €148,496 | €215,737 | +€67,241 | +45.3% |
| Equity | 10/15 | €44,699 | €74,712 | +€30,012 | +67.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,099 | €56,112 | +€30,012 | +115% |
| Amounts payable | 17/49 | €103,797 | €141,026 | +€37,229 | +35.9% |
| Amounts payable after more than one year | 17 | €0 | €26,879 | +€26,879 | |
| Financial debts | 170/4 | €0 | €26,879 | +€26,879 | |
| Amounts payable within one year | 42/48 | €103,755 | €113,728 | +€9,973 | +9.6% |
| Current portion of amounts payable after more than one year | 42 | €3,879 | €11,799 | +€7,920 | +204% |
| Trade debts | 44 | €25,141 | €25,766 | +€625 | +2.5% |
| Suppliers | 440/4 | €25,141 | €25,766 | +€625 | +2.5% |
| Taxes, remuneration and social security | 45 | €4,768 | €13,936 | +€9,168 | +192% |
| Taxes | 450/3 | €2,381 | €13,792 | +€11,411 | +479% |
| Remuneration and social security | 454/9 | €2,387 | €144 | -€2,243 | -94.0% |
| Other amounts payable | 47/48 | €69,967 | €62,227 | -€7,740 | -11.1% |
| Accrued charges and deferred income | 492/3 | €42 | €419 | +€377 | +891% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €858 | €505 | -€353 | -41.1% |
| Other operating charges | 640/8 | €1,050 | €2,330 | +€1,279 | +122% |
| Gross operating margin | 9900 | €31,977 | €41,650 | +€9,673 | +30.2% |
| Operating profit (loss) | 9901 | €30,069 | €38,815 | +€8,746 | +29.1% |
| Financial income | 75/76B | €77,016 | €71,085 | -€5,931 | -7.7% |
| Recurring financial income | 75 | €77,016 | €71,085 | -€5,931 | -7.7% |
| Financial charges | 65/66B | €451 | €566 | +€114 | +25.4% |
| Recurring financial charges | 65 | €451 | €566 | +€114 | +25.4% |
| Profit (loss) for the period before taxes | 9903 | €106,634 | €109,334 | +€2,700 | +2.5% |
| Income taxes | 67/77 | €6,671 | €8,322 | +€1,652 | +24.8% |
| Profit (loss) for the period | 9904 | €99,964 | €101,012 | +€1,048 | +1.0% |
| Profit (loss) for the period to be appropriated | 9905 | €99,964 | €101,012 | +€1,048 | +1.0% |
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 20 October 2026 via checked.be.