JILD: 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.
JILD
Largest movements
- Tangible fixed assets -€8,597
down €8,597 (-58.7%), from €14,651 to €6,054
- Cash +€1,501
up €1,501 (+138.5%), from €1,084 to €2,585
mainly Depreciation (+€8,597) and Trade debts (+€1,763)
- Receivables within one year +€999
up €999 (+64.7%), from €1,544 to €2,543
- Deferred charges and accrued income +€527
new in 2025: €527
- Other debts -€7,479
down €7,479 (-49.6%), from €15,069 to €7,591
- Trade debts +€1,763
up €1,763 (+175.1%), from €1,006 to €2,769
- Tax, wage and social debts +€548
new in 2025: €548
- Profit (loss) carried forward -€401
down €401 (-2.6%), from -€15,297 to -€15,698
- Turnover +€9,439
up €9,439 (+18.1%), from €52,133 to €61,572
- Purchases and services +€8,442
up €8,442 (+19.1%), from €44,240 to €52,682
- Other operating charges -€3,435
down €3,435 (-85.5%), from €4,019 to €585
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.
Cash bridge derived
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 | €17,359 | €11,790 | -€5,569 | -32.1% |
| Fixed assets | 21/28 | €14,732 | €6,135 | -€8,597 | -58.4% |
| Tangible fixed assets | 22/27 | €14,651 | €6,054 | -€8,597 | -58.7% |
| Furniture and vehicles | 24 | €14,651 | €6,054 | -€8,597 | -58.7% |
| Financial fixed assets | 28 | €81 | €81 | = | 0.0% |
| Current assets | 29/58 | €2,628 | €5,655 | +€3,028 | +115.2% |
| Amounts receivable within one year | 40/41 | €1,544 | €2,543 | +€999 | +64.7% |
| Other amounts receivable | 41 | €1,544 | €2,543 | +€999 | +64.7% |
| Cash at bank and in hand | 54/58 | €1,084 | €2,585 | +€1,501 | +138.5% |
| Deferred charges and accrued income | 490/1 | - | €527 | +€527 | |
| Total equity and liabilities | 10/49 | €17,359 | €11,790 | -€5,569 | -32.1% |
| Equity | 10/15 | €1,283 | €883 | -€401 | -31.2% |
| Contributions | 10/11 | €16,163 | €16,163 | = | 0.0% |
| Reserves | 13 | €389 | €389 | = | 0.0% |
| Non-distributable reserves | 130/1 | €389 | €389 | = | 0.0% |
| Reserves not available under the articles | 1311 | €389 | €389 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,297 | -€15,698 | -€401 | -2.6% |
| Investment grants | 15 | €28 | €28 | = | 0.0% |
| Amounts payable | 17/49 | €16,076 | €10,908 | -€5,168 | -32.1% |
| Amounts payable within one year | 42/48 | €16,076 | €10,908 | -€5,168 | -32.1% |
| Trade debts | 44 | €1,006 | €2,769 | +€1,763 | +175.1% |
| Suppliers | 440/4 | €1,006 | €2,769 | +€1,763 | +175.1% |
| Taxes, remuneration and social security | 45 | - | €548 | +€548 | |
| Taxes | 450/3 | - | €548 | +€548 | |
| Other amounts payable | 47/48 | €15,069 | €7,591 | -€7,479 | -49.6% |
| Turnover | 70 | €52,133 | €61,572 | +€9,439 | +18.1% |
| Non-recurring operating income | 76A | €1,038 | - | -€1,038 | |
| Goods, raw materials, services and sundry goods | 60/61 | €44,240 | €52,682 | +€8,442 | +19.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,597 | €8,597 | = | 0.0% |
| Other operating charges | 640/8 | €4,019 | €585 | -€3,435 | -85.5% |
| Gross operating margin | 9900 | €8,931 | €8,890 | -€41 | -0.5% |
| Operating profit (loss) | 9901 | -€3,685 | -€291 | +€3,394 | +92.1% |
| Financial income | 75/76B | €169 | - | -€169 | |
| Recurring financial income | 75 | €169 | - | -€169 | |
| Financial charges | 65/66B | €102 | €109 | +€7 | +6.9% |
| Recurring financial charges | 65 | €102 | €109 | +€7 | +6.9% |
| Profit (loss) for the period before taxes | 9903 | -€3,618 | -€401 | +€3,217 | +88.9% |
| Profit (loss) for the period | 9904 | -€3,618 | -€401 | +€3,217 | +88.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,618 | -€401 | +€3,217 | +88.9% |
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.