JILL: 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.
JILL
Largest movements
- Cash -€62,556
down €62,556 (-20.8%), from €301,197 to €238,641
mainly Stocks and contracts (-€53,832) and Net result for the year (-€28,989)
- Stocks and contracts +€53,832
up €53,832 (+29.7%), from €180,975 to €234,807
- Tangible fixed assets -€21,686
down €21,686 (-5.4%), from €402,133 to €380,447
of which Land and buildings: -€19,924
- Reserves -€28,989
down €28,989 (-3.1%), from €935,171 to €906,182
of which Distributable reserves: -€28,989
- Gross operating margin +€13,638
up €13,638, from -€10,352 to €3,286
- Other operating charges -€4,357
down €4,357 (-41.9%), from €10,400 to €6,042
- Depreciation -€2,110
down €2,110 (-7.7%), from €27,470 to €25,360
- Financial charges +€578
up €578 (+102.7%), from €563 to €1,141
- Financial income +€269
new in 2025: €269
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 | €1,025,991 | €1,002,842 | -€23,149 | -2.3% |
| Fixed assets | 21/28 | €403,137 | €381,451 | -€21,686 | -5.4% |
| Tangible fixed assets | 22/27 | €402,133 | €380,447 | -€21,686 | -5.4% |
| Land and buildings | 22 | €275,467 | €255,543 | -€19,924 | -7.2% |
| Plant, machinery and equipment | 23 | €13,355 | €10,892 | -€2,464 | -18.4% |
| Furniture and vehicles | 24 | €113,311 | €114,012 | +€701 | +0.6% |
| Financial fixed assets | 28 | €1,005 | €1,005 | = | 0.0% |
| Current assets | 29/58 | €622,853 | €621,390 | -€1,463 | -0.2% |
| Amounts receivable after more than one year | 29 | €38,000 | €38,000 | = | 0.0% |
| Other amounts receivable | 291 | €38,000 | €38,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €180,975 | €234,807 | +€53,832 | +29.7% |
| Stocks | 30/36 | €180,975 | €234,807 | +€53,832 | +29.7% |
| Amounts receivable within one year | 40/41 | €100,479 | €107,241 | +€6,762 | +6.7% |
| Trade receivables | 40 | €22,685 | €37,518 | +€14,833 | +65.4% |
| Other amounts receivable | 41 | €77,795 | €69,723 | -€8,071 | -10.4% |
| Cash at bank and in hand | 54/58 | €301,197 | €238,641 | -€62,556 | -20.8% |
| Deferred charges and accrued income | 490/1 | €2,201 | €2,701 | +€500 | +22.7% |
| Total equity and liabilities | 10/49 | €1,025,991 | €1,002,842 | -€23,149 | -2.3% |
| Equity | 10/15 | €1,023,671 | €994,682 | -€28,989 | -2.8% |
| Contributions | 10/11 | €88,500 | €88,500 | = | 0.0% |
| Capital | 10 | €88,500 | €88,500 | = | 0.0% |
| Issued capital | 100 | €88,500 | €88,500 | = | 0.0% |
| Reserves | 13 | €935,171 | €906,182 | -€28,989 | -3.1% |
| Non-distributable reserves | 130/1 | €8,850 | €8,850 | = | 0.0% |
| Legal reserve | 130 | €8,850 | €8,850 | = | 0.0% |
| Distributable reserves | 133 | €926,321 | €897,332 | -€28,989 | -3.1% |
| Amounts payable | 17/49 | €2,320 | €8,160 | +€5,840 | +251.8% |
| Amounts payable after more than one year | 17 | - | €6,762 | +€6,762 | |
| Financial debts | 170/4 | - | €6,762 | +€6,762 | |
| Amounts payable within one year | 42/48 | €2,320 | €1,398 | -€922 | -39.7% |
| Trade debts | 44 | €1,198 | €1,185 | -€13 | -1.1% |
| Suppliers | 440/4 | €1,198 | €1,185 | -€13 | -1.1% |
| Taxes, remuneration and social security | 45 | €1,122 | €213 | -€909 | -81.0% |
| Taxes | 450/3 | €1,122 | €213 | -€909 | -81.0% |
| Non-recurring operating income | 76A | €4,500 | - | -€4,500 | |
| Remuneration, social security and pensions | 62 | €169 | - | -€169 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,470 | €25,360 | -€2,110 | -7.7% |
| Other operating charges | 640/8 | €10,400 | €6,042 | -€4,357 | -41.9% |
| Gross operating margin | 9900 | -€10,352 | €3,286 | +€13,638 | |
| Operating profit (loss) | 9901 | -€48,391 | -€28,116 | +€20,274 | +41.9% |
| Financial income | 75/76B | - | €269 | +€269 | |
| Recurring financial income | 75 | - | €269 | +€269 | |
| Financial charges | 65/66B | €563 | €1,141 | +€578 | +102.7% |
| Recurring financial charges | 65 | €563 | €1,141 | +€578 | +102.7% |
| Profit (loss) for the period before taxes | 9903 | -€48,954 | -€28,989 | +€19,965 | +40.8% |
| Profit (loss) for the period | 9904 | -€48,954 | -€28,989 | +€19,965 | +40.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€48,954 | -€28,989 | +€19,965 | +40.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.