JILAS: 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.
JILAS
Largest movements
- Tangible fixed assets -€22,523
down €22,523 (-12.8%), from €176,037 to €153,514
- Receivables within one year -€9,257
down €9,257 (-65.7%), from €14,079 to €4,822
of which Other amounts receivable: -€6,230
- Reserves -€155,587
down €155,587 (-86.8%), from €179,254 to €23,666
- Debts after one year +€107,736
up €107,736 (+98.8%), from €109,062 to €216,798
of which Other amounts payable: +€135,069
- Tax, wage and social debts +€8,354
up €8,354 (+37.9%), from €22,030 to €30,384
of which Taxes: +€5,928
- Trade debts +€4,686
up €4,686 (+23.6%), from €19,862 to €24,548
- Other debts -€4,170
down €4,170 (-100.0%), from €4,170 to €0
- Gross operating margin +€103,876
up €103,876 (+49.1%), from €211,413 to €315,289
- Staff costs +€67,230
up €67,230 (+41.2%), from €163,018 to €230,249
- Depreciation +€11,852
up €11,852 (+68.4%), from €17,326 to €29,177
- Financial charges +€5,790
up €5,790 (+70.9%), from €8,172 to €13,962
- Taxes +€3,345
up €3,345 (+130.2%), from €2,568 to €5,913
From the 2025 result to the 2026 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.
Cash bridge derived
Derived from the 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €388,985 | €351,738 | -€37,247 | -9.6% |
| Fixed assets | 21/28 | €184,037 | €161,514 | -€22,523 | -12.2% |
| Tangible fixed assets | 22/27 | €176,037 | €153,514 | -€22,523 | -12.8% |
| Plant, machinery and equipment | 23 | €32,228 | €22,670 | -€9,558 | -29.7% |
| Furniture and vehicles | 24 | €9,894 | €7,843 | -€2,052 | -20.7% |
| Other tangible fixed assets | 26 | €133,916 | €123,002 | -€10,914 | -8.1% |
| Financial fixed assets | 28 | €8,000 | €8,000 | = | 0.0% |
| Current assets | 29/58 | €204,948 | €190,224 | -€14,724 | -7.2% |
| Stocks and contracts in progress | 3 | €34,652 | €34,144 | -€508 | -1.5% |
| Stocks | 30/36 | €34,652 | €34,144 | -€508 | -1.5% |
| Amounts receivable within one year | 40/41 | €14,079 | €4,822 | -€9,257 | -65.7% |
| Trade receivables | 40 | €4,627 | €1,600 | -€3,027 | -65.4% |
| Other amounts receivable | 41 | €9,453 | €3,222 | -€6,230 | -65.9% |
| Cash at bank and in hand | 54/58 | €143,551 | €142,412 | -€1,140 | -0.8% |
| Deferred charges and accrued income | 490/1 | €12,665 | €8,845 | -€3,820 | -30.2% |
| Total equity and liabilities | 10/49 | €388,985 | €351,738 | -€37,247 | -9.6% |
| Equity | 10/15 | €197,854 | €42,266 | -€155,587 | -78.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €179,254 | €23,666 | -€155,587 | -86.8% |
| Distributable reserves | 133 | €179,254 | €23,666 | -€155,587 | -86.8% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €191,131 | €309,472 | +€118,340 | +61.9% |
| Amounts payable after more than one year | 17 | €109,062 | €216,798 | +€107,736 | +98.8% |
| Financial debts | 170/4 | €109,062 | €81,729 | -€27,334 | -25.1% |
| Other amounts payable | 178/9 | - | €135,069 | +€135,069 | |
| Amounts payable within one year | 42/48 | €79,370 | €90,171 | +€10,800 | +13.6% |
| Current portion of amounts payable after more than one year | 42 | €26,580 | €27,334 | +€754 | +2.8% |
| Financial debts | 43 | €395 | €1,842 | +€1,448 | +366.7% |
| Credit institutions | 430/8 | €395 | €1,842 | +€1,448 | +366.7% |
| Trade debts | 44 | €19,862 | €24,548 | +€4,686 | +23.6% |
| Suppliers | 440/4 | €19,862 | €24,548 | +€4,686 | +23.6% |
| Advances received on contracts in progress | 46 | €6,334 | €6,063 | -€271 | -4.3% |
| Taxes, remuneration and social security | 45 | €22,030 | €30,384 | +€8,354 | +37.9% |
| Taxes | 450/3 | €85 | €6,013 | +€5,928 | +6990.3% |
| Remuneration and social security | 454/9 | €21,945 | €24,371 | +€2,426 | +11.1% |
| Other amounts payable | 47/48 | €4,170 | €0 | -€4,170 | -100.0% |
| Accrued charges and deferred income | 492/3 | €2,699 | €2,503 | -€196 | -7.2% |
| Non-recurring operating income | 76A | €2,500 | €0 | -€2,500 | -100.0% |
| Remuneration, social security and pensions | 62 | €163,018 | €230,249 | +€67,230 | +41.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,326 | €29,177 | +€11,852 | +68.4% |
| Other operating charges | 640/8 | €2,509 | €2,789 | +€280 | +11.2% |
| Non-recurring operating charges | 66A | - | €9,808 | +€9,808 | |
| Gross operating margin | 9900 | €211,413 | €315,289 | +€103,876 | +49.1% |
| Operating profit (loss) | 9901 | €28,561 | €43,266 | +€14,706 | +51.5% |
| Financial income | 75/76B | €83 | €274 | +€192 | +231.9% |
| Recurring financial income | 75 | €83 | €274 | +€192 | +231.9% |
| Financial charges | 65/66B | €8,172 | €13,962 | +€5,790 | +70.9% |
| Recurring financial charges | 65 | €8,172 | €13,962 | +€5,790 | +70.9% |
| Profit (loss) for the period before taxes | 9903 | €20,472 | €29,579 | +€9,107 | +44.5% |
| Income taxes | 67/77 | €2,568 | €5,913 | +€3,345 | +130.2% |
| Profit (loss) for the period | 9904 | €17,903 | €23,666 | +€5,763 | +32.2% |
| Profit (loss) for the period to be appropriated | 9905 | €17,903 | €23,666 | +€5,763 | +32.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.