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Jilanja: what changed

Two fiscal 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.

What changed

Jilanja

BE 1011.735.536
NACE 47.750, Retail sale of cosmetics and toilet articles
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€831
2024 · €84+€747
Equity
€3,915
2024 · €3,084+€831
Cash
€14,355
2024 · €9,601+€4,754
Balance sheet total
€66,149
2024 · €47,705+€18,444

Largest movements

2024 to 2025
Assets
  • Stocks and contracts +€34,655

    up €34,655 (+241.4%), from €14,357 to €49,012

  • Receivables within one year -€20,464

    down €20,464 (-89.1%), from €22,956 to €2,491

    of which Trade receivables: -€15,495

  • Cash +€4,754

    up €4,754 (+49.5%), from €9,601 to €14,355

    mainly Receivables within one year (+€20,464) and Trade debts (+€17,386)

Equity and liabilities
  • Trade debts +€17,386

    up €17,386 (+39.0%), from €44,600 to €61,986

  • Profit (loss) carried forward +€831

    new in 2025: €831

Income statement
  • Gross operating margin +€1,425

    up €1,425 (+184.0%), from €774 to €2,199

  • Other operating charges -€422

    no longer reported in 2025 (was €422)

  • Staff costs +€386

    new in 2025: €386

  • Depreciation +€291

    up €291 (+139.2%), from €209 to €500

  • Taxes +€227

    up €227 (+1079.2%), from €21 to €248

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €84
Gross operating margin +€1,425
Staff costs -€386
Depreciation -€291
Other operating charges +€422
Financial income +€19
Financial charges -€215
Taxes -€227
Result 2025 €831

Cash bridge derived

cash 2024 to 2025

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.

From operations +€4,754
Investment €0
Financing €0
Cash 2024 €9,601
Net result for the year +€831
Depreciation +€500
Stocks and contracts -€34,655
Receivables within one year +€20,464
Trade debts +€17,386
Tax, wage and social debts +€227
Cash 2025 €14,355
Every line side by side 36 lines
Line Code 2024 2025 Change %
Total assets 20/58 €47,705 €66,149 +€18,444 +38.7%
Fixed assets 21/28 €791 €291 -€500 -63.2%
Tangible fixed assets 22/27 €791 €291 -€500 -63.2%
Plant, machinery and equipment 23 €791 €291 -€500 -63.2%
Current assets 29/58 €46,914 €65,858 +€18,944 +40.4%
Stocks and contracts in progress 3 €14,357 €49,012 +€34,655 +241.4%
Stocks 30/36 €14,357 €49,012 +€34,655 +241.4%
Amounts receivable within one year 40/41 €22,956 €2,491 -€20,464 -89.1%
Trade receivables 40 €17,752 €2,257 -€15,495 -87.3%
Other amounts receivable 41 €5,204 €234 -€4,970 -95.5%
Cash at bank and in hand 54/58 €9,601 €14,355 +€4,754 +49.5%
Total equity and liabilities 10/49 €47,705 €66,149 +€18,444 +38.7%
Equity 10/15 €3,084 €3,915 +€831 +27.0%
Contributions 10/11 €3,000 €3,000 = 0.0%
Reserves 13 €84 €84 = 0.0%
Distributable reserves 133 €84 €84 = 0.0%
Profit (loss) carried forward 14 - €831 +€831
Amounts payable 17/49 €44,621 €62,234 +€17,613 +39.5%
Amounts payable within one year 42/48 €44,621 €62,234 +€17,613 +39.5%
Trade debts 44 €44,600 €61,986 +€17,386 +39.0%
Suppliers 440/4 €44,600 €61,986 +€17,386 +39.0%
Taxes, remuneration and social security 45 €21 €248 +€227 +1079.2%
Taxes 450/3 €21 €248 +€227 +1079.2%
Remuneration, social security and pensions 62 - €386 +€386
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €209 €500 +€291 +139.2%
Other operating charges 640/8 €422 - -€422
Gross operating margin 9900 €774 €2,199 +€1,425 +184.0%
Operating profit (loss) 9901 €143 €1,313 +€1,170 +815.1%
Financial income 75/76B €0 €19 +€19 +23687.5%
Recurring financial income 75 €0 €19 +€19 +23687.5%
Financial charges 65/66B €39 €253 +€215 +557.0%
Recurring financial charges 65 €39 €253 +€215 +557.0%
Profit (loss) for the period before taxes 9903 €105 €1,079 +€974 +927.2%
Income taxes 67/77 €21 €248 +€227 +1079.2%
Profit (loss) for the period 9904 €84 €831 +€747 +889.2%
Profit (loss) for the period to be appropriated 9905 €84 €831 +€747 +889.2%

Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.