JILL & BRICK: 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.
JILL & BRICK
Largest movements
- Stocks and contracts -€13,584
down €13,584 (-14.7%), from €92,638 to €79,054
- Cash +€12,943
up €12,943 (+3.0%), from €425,977 to €438,921
mainly Other debts (+€20,256) and Stocks and contracts (+€13,584)
- Receivables within one year -€12,746
down €12,746 (-25.6%), from €49,844 to €37,097
of which Trade receivables: -€8,718
- Other debts +€20,256
up €20,256 (+47.1%), from €42,994 to €63,249
- Contributions -€18,000
down €18,000 (-96.8%), from €18,600 to €600
- Tax, wage and social debts -€8,682
down €8,682 (-42.7%), from €20,330 to €11,649
of which Taxes: -€7,191
- Trade debts +€6,711
up €6,711 (+16.3%), from €41,136 to €47,847
- Current portion of long-term debt -€6,667
down €6,667 (-100%), from €6,667 to €0
- Gross operating margin -€33,794
down €33,794 (-59.5%), from €56,765 to €22,971
- Depreciation -€7,026
down €7,026 (-72.9%), from €9,635 to €2,609
- Taxes -€6,203
down €6,203 (-55.1%), from €11,249 to €5,045
- Other operating charges -€964
down €964 (-50.8%), from €1,899 to €935
- Staff costs -€666
down €666 (-100%), from €666 to €0
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 | €590,434 | €578,531 | -€11,903 | -2.0% |
| Fixed assets | 21/28 | €14,420 | €13,442 | -€978 | -6.8% |
| Tangible fixed assets | 22/27 | €14,420 | €13,442 | -€978 | -6.8% |
| Furniture and vehicles | 24 | €1,094 | €1,764 | +€670 | +61.3% |
| Leasing and similar rights | 25 | €0 | - | = | |
| Other tangible fixed assets | 26 | €13,326 | €11,678 | -€1,648 | -12.4% |
| Current assets | 29/58 | €576,014 | €565,089 | -€10,925 | -1.9% |
| Stocks and contracts in progress | 3 | €92,638 | €79,054 | -€13,584 | -14.7% |
| Stocks | 30/36 | €92,638 | €79,054 | -€13,584 | -14.7% |
| Amounts receivable within one year | 40/41 | €49,844 | €37,097 | -€12,746 | -25.6% |
| Trade receivables | 40 | €35,903 | €27,185 | -€8,718 | -24.3% |
| Other amounts receivable | 41 | €13,941 | €9,912 | -€4,029 | -28.9% |
| Cash at bank and in hand | 54/58 | €425,977 | €438,921 | +€12,943 | +3.0% |
| Deferred charges and accrued income | 490/1 | €7,555 | €10,017 | +€2,462 | +32.6% |
| Total equity and liabilities | 10/49 | €590,434 | €578,531 | -€11,903 | -2.0% |
| Equity | 10/15 | €401,409 | €379,703 | -€21,706 | -5.4% |
| Contributions | 10/11 | €18,600 | €600 | -€18,000 | -96.8% |
| Reserves | 13 | €382,809 | €379,103 | -€3,706 | -1.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €382,809 | €379,103 | -€3,706 | -1.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €189,025 | €198,828 | +€9,802 | +5.2% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €187,872 | €197,868 | +€9,996 | +5.3% |
| Current portion of amounts payable after more than one year | 42 | €6,667 | €0 | -€6,667 | -100% |
| Financial debts | 43 | €76,745 | €75,123 | -€1,622 | -2.1% |
| Credit institutions | 430/8 | €75,000 | €75,123 | +€123 | +0.2% |
| Other loans | 439 | €1,745 | €0 | -€1,745 | -100% |
| Trade debts | 44 | €41,136 | €47,847 | +€6,711 | +16.3% |
| Suppliers | 440/4 | €41,136 | €47,847 | +€6,711 | +16.3% |
| Taxes, remuneration and social security | 45 | €20,330 | €11,649 | -€8,682 | -42.7% |
| Taxes | 450/3 | €18,330 | €11,140 | -€7,191 | -39.2% |
| Remuneration and social security | 454/9 | €2,000 | €509 | -€1,491 | -74.6% |
| Other amounts payable | 47/48 | €42,994 | €63,249 | +€20,256 | +47.1% |
| Accrued charges and deferred income | 492/3 | €1,154 | €960 | -€194 | -16.8% |
| Remuneration, social security and pensions | 62 | €666 | €0 | -€666 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,635 | €2,609 | -€7,026 | -72.9% |
| Other operating charges | 640/8 | €1,899 | €935 | -€964 | -50.8% |
| Gross operating margin | 9900 | €56,765 | €22,971 | -€33,794 | -59.5% |
| Operating profit (loss) | 9901 | €44,565 | €19,427 | -€25,138 | -56.4% |
| Financial income | 75/76B | €595 | €205 | -€390 | -65.5% |
| Recurring financial income | 75 | €595 | €205 | -€390 | -65.5% |
| Financial charges | 65/66B | €9,280 | €9,209 | -€71 | -0.8% |
| Recurring financial charges | 65 | €9,280 | €9,209 | -€71 | -0.8% |
| Profit (loss) for the period before taxes | 9903 | €35,880 | €10,423 | -€25,457 | -70.9% |
| Income taxes | 67/77 | €11,249 | €5,045 | -€6,203 | -55.1% |
| Profit (loss) for the period | 9904 | €24,631 | €5,378 | -€19,253 | -78.2% |
| Profit (loss) for the period to be appropriated | 9905 | €24,631 | €5,378 | -€19,253 | -78.2% |
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.