JILF Consulting: 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.
JILF Consulting
Largest movements
- Cash +€55,159
up €55,159 (+85.0%), from €64,892 to €120,050
mainly Receivables within one year (+€41,982) and Net result for the year (+€37,187)
- Receivables within one year -€41,982
down €41,982 (-100.0%), from €41,982 to €0
of which Trade receivables: -€41,582
- Tangible fixed assets +€38,029
up €38,029 (+61.5%), from €61,857 to €99,886
of which Furniture and vehicles: +€52,082
- Reserves +€25,964
up €25,964 (+20.0%), from €130,032 to €155,996
- Debts after one year +€15,588
up €15,588, from €0 to €15,588
- Other debts +€6,276
up €6,276 (+41.8%), from €15,015 to €21,291
- Current portion of long-term debt +€3,335
up €3,335 (+83.1%), from €4,012 to €7,347
- Tax, wage and social debts +€2,203
up €2,203 (+21.9%), from €10,065 to €12,267
- Gross operating margin +€8,317
up €8,317 (+9.7%), from €85,794 to €94,111
- Depreciation +€4,912
up €4,912 (+16.0%), from €30,746 to €35,658
- Taxes +€2,756
up €2,756 (+18.1%), from €15,219 to €17,975
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 | €168,730 | €219,936 | +€51,206 | +30.3% |
| Fixed assets | 21/28 | €61,857 | €99,886 | +€38,029 | +61.5% |
| Tangible fixed assets | 22/27 | €61,857 | €99,886 | +€38,029 | +61.5% |
| Furniture and vehicles | 24 | €16,275 | €68,358 | +€52,082 | +320.0% |
| Other tangible fixed assets | 26 | €45,581 | €31,528 | -€14,053 | -30.8% |
| Current assets | 29/58 | €106,873 | €120,050 | +€13,177 | +12.3% |
| Amounts receivable within one year | 40/41 | €41,982 | €0 | -€41,982 | -100.0% |
| Trade receivables | 40 | €41,582 | €0 | -€41,582 | -100.0% |
| Other amounts receivable | 41 | €400 | €0 | -€400 | -100.0% |
| Cash at bank and in hand | 54/58 | €64,892 | €120,050 | +€55,159 | +85.0% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €168,730 | €219,936 | +€51,206 | +30.3% |
| Equity | 10/15 | €134,582 | €160,546 | +€25,964 | +19.3% |
| Contributions | 10/11 | €4,550 | €4,550 | = | 0.0% |
| Reserves | 13 | €130,032 | €155,996 | +€25,964 | +20.0% |
| Distributable reserves | 133 | €130,032 | €155,996 | +€25,964 | +20.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €34,148 | €59,390 | +€25,241 | +73.9% |
| Amounts payable after more than one year | 17 | €0 | €15,588 | +€15,588 | |
| Financial debts | 170/4 | €0 | €15,588 | +€15,588 | |
| Amounts payable within one year | 42/48 | €30,781 | €42,516 | +€11,736 | +38.1% |
| Current portion of amounts payable after more than one year | 42 | €4,012 | €7,347 | +€3,335 | +83.1% |
| Trade debts | 44 | €1,689 | €1,610 | -€78 | -4.6% |
| Suppliers | 440/4 | €1,689 | €1,610 | -€78 | -4.6% |
| Taxes, remuneration and social security | 45 | €10,065 | €12,267 | +€2,203 | +21.9% |
| Taxes | 450/3 | €10,065 | €12,267 | +€2,203 | +21.9% |
| Other amounts payable | 47/48 | €15,015 | €21,291 | +€6,276 | +41.8% |
| Accrued charges and deferred income | 492/3 | €3,368 | €1,285 | -€2,082 | -61.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,746 | €35,658 | +€4,912 | +16.0% |
| Other operating charges | 640/8 | €1,219 | €946 | -€273 | -22.4% |
| Gross operating margin | 9900 | €85,794 | €94,111 | +€8,317 | +9.7% |
| Operating profit (loss) | 9901 | €53,829 | €57,507 | +€3,677 | +6.8% |
| Financial income | 75/76B | €162 | €261 | +€99 | +61.5% |
| Recurring financial income | 75 | €162 | €261 | +€99 | +61.5% |
| Financial charges | 65/66B | €2,468 | €2,605 | +€137 | +5.5% |
| Recurring financial charges | 65 | €2,468 | €2,605 | +€137 | +5.5% |
| Profit (loss) for the period before taxes | 9903 | €51,523 | €55,163 | +€3,640 | +7.1% |
| Income taxes | 67/77 | €15,219 | €17,975 | +€2,756 | +18.1% |
| Profit (loss) for the period | 9904 | €36,303 | €37,187 | +€884 | +2.4% |
| Profit (loss) for the period to be appropriated | 9905 | €36,303 | €37,187 | +€884 | +2.4% |
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 3 October 2026 via checked.be.