JILA 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.
JILA CONSULT
Largest movements
- Receivables within one year +€17,890
up €17,890 (+108%), from €16,629 to €34,519
of which Other amounts receivable: +€14,426
- Cash +€1,486
up €1,486 (+19.3%), from €7,700 to €9,185
mainly Net result for the year (+€21,154) and Tax, wage and social debts (+€345)
- Deferred charges and accrued income +€596
up €596 (+105%), from €568 to €1,164
- Reserves +€20,295
up €20,295 (+135%), from €15,043 to €35,338
- Trade debts -€669
down €669 (-51.4%), from €1,302 to €633
- Gross operating margin +€13,864
up €13,864 (+81.1%), from €17,089 to €30,953
- Taxes +€3,176
up €3,176 (+87.7%), from €3,623 to €6,800
- Other operating charges +€1,011
new in 2025: €1,011
- Financial income +€581
up €581 (+244%), from €238 to €818
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 | €24,897 | €44,868 | +€19,971 | +80.2% |
| Current assets | 29/58 | €24,897 | €44,868 | +€19,971 | +80.2% |
| Amounts receivable within one year | 40/41 | €16,629 | €34,519 | +€17,890 | +108% |
| Trade receivables | 40 | €5,965 | €9,430 | +€3,465 | +58.1% |
| Other amounts receivable | 41 | €10,664 | €25,089 | +€14,426 | +135% |
| Cash at bank and in hand | 54/58 | €7,700 | €9,185 | +€1,486 | +19.3% |
| Deferred charges and accrued income | 490/1 | €568 | €1,164 | +€596 | +105% |
| Total equity and liabilities | 10/49 | €24,897 | €44,868 | +€19,971 | +80.2% |
| Equity | 10/15 | €15,044 | €35,339 | +€20,295 | +135% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €15,043 | €35,338 | +€20,295 | +135% |
| Distributable reserves | 133 | €15,043 | €35,338 | +€20,295 | +135% |
| Amounts payable | 17/49 | €9,853 | €9,529 | -€324 | -3.3% |
| Amounts payable within one year | 42/48 | €9,853 | €9,529 | -€324 | -3.3% |
| Trade debts | 44 | €1,302 | €633 | -€669 | -51.4% |
| Suppliers | 440/4 | €1,302 | €633 | -€669 | -51.4% |
| Taxes, remuneration and social security | 45 | €7,692 | €8,037 | +€345 | +4.5% |
| Taxes | 450/3 | €7,692 | €8,037 | +€345 | +4.5% |
| Other amounts payable | 47/48 | €859 | €859 | = | 0.0% |
| Other operating charges | 640/8 | - | €1,011 | +€1,011 | |
| Gross operating margin | 9900 | €17,089 | €30,953 | +€13,864 | +81.1% |
| Operating profit (loss) | 9901 | €17,089 | €29,941 | +€12,853 | +75.2% |
| Financial income | 75/76B | €238 | €818 | +€581 | +244% |
| Recurring financial income | 75 | €238 | €818 | +€581 | +244% |
| Financial charges | 65/66B | €2,801 | €2,805 | +€4 | +0.2% |
| Recurring financial charges | 65 | €2,801 | €2,805 | +€4 | +0.2% |
| Profit (loss) for the period before taxes | 9903 | €14,526 | €27,954 | +€13,429 | +92.4% |
| Income taxes | 67/77 | €3,623 | €6,800 | +€3,176 | +87.7% |
| Profit (loss) for the period | 9904 | €10,902 | €21,154 | +€10,252 | +94.0% |
| Profit (loss) for the period to be appropriated | 9905 | €10,902 | €21,154 | +€10,252 | +94.0% |
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 13 October 2026 via checked.be.