Jill Apers: 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 Apers
Largest movements
- Receivables within one year +€37,785
up €37,785 (+4062.9%), from €930 to €38,715
of which Trade receivables: +€35,544
- Tangible fixed assets -€27,285
down €27,285 (-22.7%), from €120,029 to €92,745
of which Furniture and vehicles: -€26,259
- Cash -€22,012
down €22,012 (-68.9%), from €31,939 to €9,927
mainly Receivables within one year (-€37,785) and Tax, wage and social debts (-€20,152)
- Tax, wage and social debts -€20,152
down €20,152 (-58.3%), from €34,569 to €14,418
- Reserves +€11,614
up €11,614 (+19.7%), from €58,842 to €70,456
- Debts after one year -€7,381
down €7,381 (-33.1%), from €22,302 to €14,921
- Trade debts +€7,177
up €7,177 (+2064.2%), from €348 to €7,524
- Other debts -€2,612
down €2,612 (-8.7%), from €29,937 to €27,324
- Depreciation +€16,827
up €16,827 (+160.9%), from €10,457 to €27,285
- Taxes -€5,820
down €5,820 (-42.9%), from €13,579 to €7,759
- Gross operating margin -€2,065
down €2,065 (-3.9%), from €53,416 to €51,351
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 | €156,114 | €145,624 | -€10,490 | -6.7% |
| Fixed assets | 21/28 | €120,029 | €92,745 | -€27,285 | -22.7% |
| Tangible fixed assets | 22/27 | €120,029 | €92,745 | -€27,285 | -22.7% |
| Plant, machinery and equipment | 23 | €4,781 | €3,756 | -€1,026 | -21.5% |
| Furniture and vehicles | 24 | €115,248 | €88,989 | -€26,259 | -22.8% |
| Current assets | 29/58 | €36,085 | €52,879 | +€16,794 | +46.5% |
| Stocks and contracts in progress | 3 | €2,000 | €2,650 | +€650 | +32.5% |
| Stocks | 30/36 | €2,000 | €2,650 | +€650 | +32.5% |
| Amounts receivable within one year | 40/41 | €930 | €38,715 | +€37,785 | +4062.9% |
| Trade receivables | 40 | €930 | €36,474 | +€35,544 | +3821.9% |
| Other amounts receivable | 41 | - | €2,241 | +€2,241 | |
| Cash at bank and in hand | 54/58 | €31,939 | €9,927 | -€22,012 | -68.9% |
| Deferred charges and accrued income | 490/1 | €1,216 | €1,588 | +€372 | +30.6% |
| Total equity and liabilities | 10/49 | €156,114 | €145,624 | -€10,490 | -6.7% |
| Equity | 10/15 | €61,842 | €73,456 | +€11,614 | +18.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €58,842 | €70,456 | +€11,614 | +19.7% |
| Distributable reserves | 133 | €58,842 | €70,456 | +€11,614 | +19.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €94,273 | €72,168 | -€22,104 | -23.4% |
| Amounts payable after more than one year | 17 | €22,302 | €14,921 | -€7,381 | -33.1% |
| Financial debts | 170/4 | €22,302 | €14,921 | -€7,381 | -33.1% |
| Amounts payable within one year | 42/48 | €71,971 | €56,647 | -€15,323 | -21.3% |
| Current portion of amounts payable after more than one year | 42 | €7,117 | €7,381 | +€264 | +3.7% |
| Trade debts | 44 | €348 | €7,524 | +€7,177 | +2064.2% |
| Suppliers | 440/4 | €348 | €7,524 | +€7,177 | +2064.2% |
| Taxes, remuneration and social security | 45 | €34,569 | €14,418 | -€20,152 | -58.3% |
| Taxes | 450/3 | €34,569 | €14,418 | -€20,152 | -58.3% |
| Other amounts payable | 47/48 | €29,937 | €27,324 | -€2,612 | -8.7% |
| Accrued charges and deferred income | 492/3 | €0 | €600 | +€600 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,457 | €27,285 | +€16,827 | +160.9% |
| Other operating charges | 640/8 | €824 | €868 | +€44 | +5.3% |
| Gross operating margin | 9900 | €53,416 | €51,351 | -€2,065 | -3.9% |
| Operating profit (loss) | 9901 | €42,135 | €23,198 | -€18,937 | -44.9% |
| Financial income | 75/76B | €0 | €6 | +€6 | +61100.0% |
| Recurring financial income | 75 | €0 | €6 | +€6 | +61100.0% |
| Financial charges | 65/66B | €2,563 | €2,972 | +€409 | +16.0% |
| Recurring financial charges | 65 | €2,563 | €2,972 | +€409 | +16.0% |
| Profit (loss) for the period before taxes | 9903 | €39,572 | €20,232 | -€19,340 | -48.9% |
| Income taxes | 67/77 | €13,579 | €7,759 | -€5,820 | -42.9% |
| Profit (loss) for the period | 9904 | €25,993 | €12,473 | -€13,520 | -52.0% |
| Profit (loss) for the period to be appropriated | 9905 | €25,993 | €12,473 | -€13,520 | -52.0% |
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 4 October 2026 via checked.be.