JILI: 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.
JILI
Largest movements
- Receivables within one year +€7,991
up €7,991 (+11.7%), from €68,432 to €76,423
of which Other amounts receivable: +€4,857
- Cash -€7,439
down €7,439 (-27.9%), from €26,679 to €19,240
mainly Debts after one year (-€11,663) and Receivables within one year (-€7,991)
- Profit (loss) carried forward +€14,021
up €14,021 (+13.8%), from €101,632 to €115,653
- Debts after one year -€11,663
down €11,663 (-18.1%), from €64,349 to €52,686
- Tax, wage and social debts -€2,130
down €2,130 (-21.4%), from €9,941 to €7,811
of which Taxes: -€2,130
- Financial charges +€3,458
up €3,458 (+152%), from €2,279 to €5,737
- Taxes -€2,022
down €2,022 (-27.6%), from €7,316 to €5,294
- Depreciation +€665
up €665 (+13.0%), from €5,106 to €5,772
- Other operating charges +€648
up €648 (+39.1%), from €1,659 to €2,307
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 | €208,362 | €207,673 | -€689 | -0.3% |
| Fixed assets | 21/28 | €112,714 | €111,508 | -€1,206 | -1.1% |
| Tangible fixed assets | 22/27 | €112,714 | €111,508 | -€1,206 | -1.1% |
| Land and buildings | 22 | €112,714 | €107,608 | -€5,106 | -4.5% |
| Furniture and vehicles | 24 | - | €3,900 | +€3,900 | |
| Current assets | 29/58 | €95,648 | €96,165 | +€517 | +0.5% |
| Amounts receivable within one year | 40/41 | €68,432 | €76,423 | +€7,991 | +11.7% |
| Trade receivables | 40 | €36,070 | €39,204 | +€3,134 | +8.7% |
| Other amounts receivable | 41 | €32,362 | €37,219 | +€4,857 | +15.0% |
| Cash at bank and in hand | 54/58 | €26,679 | €19,240 | -€7,439 | -27.9% |
| Deferred charges and accrued income | 490/1 | €537 | €502 | -€35 | -6.5% |
| Total equity and liabilities | 10/49 | €208,362 | €207,673 | -€689 | -0.3% |
| Equity | 10/15 | €112,132 | €126,153 | +€14,021 | +12.5% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Reserves | 13 | €3,000 | €3,000 | = | 0.0% |
| Distributable reserves | 133 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €101,632 | €115,653 | +€14,021 | +13.8% |
| Amounts payable | 17/49 | €96,230 | €81,520 | -€14,711 | -15.3% |
| Amounts payable after more than one year | 17 | €64,349 | €52,686 | -€11,663 | -18.1% |
| Financial debts | 170/4 | €64,349 | €52,686 | -€11,663 | -18.1% |
| Amounts payable within one year | 42/48 | €31,781 | €28,734 | -€3,047 | -9.6% |
| Financial debts | 43 | €11,397 | €11,663 | +€266 | +2.3% |
| Credit institutions | 430/8 | €11,397 | €11,663 | +€266 | +2.3% |
| Trade debts | 44 | €9,301 | €8,118 | -€1,184 | -12.7% |
| Suppliers | 440/4 | €9,301 | €8,118 | -€1,184 | -12.7% |
| Taxes, remuneration and social security | 45 | €9,941 | €7,811 | -€2,130 | -21.4% |
| Taxes | 450/3 | €5,362 | €3,232 | -€2,130 | -39.7% |
| Remuneration and social security | 454/9 | €4,579 | €4,579 | = | 0.0% |
| Other amounts payable | 47/48 | €1,142 | €1,142 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €100 | €100 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,106 | €5,772 | +€665 | +13.0% |
| Other operating charges | 640/8 | €1,659 | €2,307 | +€648 | +39.1% |
| Gross operating margin | 9900 | €31,928 | €31,721 | -€207 | -0.6% |
| Operating profit (loss) | 9901 | €25,163 | €23,642 | -€1,521 | -6.0% |
| Financial income | 75/76B | €1,449 | €1,410 | -€39 | -2.7% |
| Recurring financial income | 75 | €1,449 | €1,410 | -€39 | -2.7% |
| Financial charges | 65/66B | €2,279 | €5,737 | +€3,458 | +152% |
| Recurring financial charges | 65 | €2,279 | €5,737 | +€3,458 | +152% |
| Profit (loss) for the period before taxes | 9903 | €24,334 | €19,316 | -€5,018 | -20.6% |
| Income taxes | 67/77 | €7,316 | €5,294 | -€2,022 | -27.6% |
| Profit (loss) for the period | 9904 | €17,017 | €14,021 | -€2,996 | -17.6% |
| Profit (loss) for the period to be appropriated | 9905 | €17,017 | €14,021 | -€2,996 | -17.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.