JILL & JUUL: what changed
JILL & JUUL
Largest movements
- Financial fixed assets +€53,281
up €53,281 (+115,102%), from €46 to €53,327
- Current investments -€33,707
down €33,707 (-22.4%), from €150,275 to €116,568
- Cash -€8,335
down €8,335 (-63.7%), from €13,089 to €4,753
mainly Investment in fixed assets (net) (-€57,194) and Debts after one year (-€46,119)
- Tangible fixed assets -€7,288
down €7,288 (-19.4%), from €37,555 to €30,266
of which Leasing and similar rights: -€9,869
- Receivables within one year -€3,357
down €3,357 (-47.3%), from €7,099 to €3,742
of which Trade receivables: -€1,757
- Debts after one year -€46,119
down €46,119 (-29.0%), from €159,194 to €113,075
- Profit (loss) carried forward +€40,185
up €40,185 (+53.6%), from -€74,929 to -€34,744
- Other debts +€3,383
new in 2025: €3,383
- Financial income +€21,087
new in 2025: €21,087
- Gross operating margin -€10,903
down €10,903 (-19.7%), from €55,359 to €44,456
- Taxes +€2,298
up €2,298 (+292%), from €787 to €3,085
- Depreciation +€1,599
up €1,599 (+16.7%), from €9,602 to €11,202
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €209,205 | €210,824 | +€1,619 | +0.8% |
| Fixed assets | 21/28 | €37,601 | €83,593 | +€45,993 | +122% |
| Tangible fixed assets | 22/27 | €37,555 | €30,266 | -€7,288 | -19.4% |
| Land and buildings | 22 | €4,011 | €3,438 | -€573 | -14.3% |
| Plant, machinery and equipment | 23 | - | €2,659 | +€2,659 | |
| Furniture and vehicles | 24 | €119 | €614 | +€495 | +416% |
| Leasing and similar rights | 25 | €33,425 | €23,556 | -€9,869 | -29.5% |
| Financial fixed assets | 28 | €46 | €53,327 | +€53,281 | +115,102% |
| Current assets | 29/58 | €171,604 | €127,231 | -€44,373 | -25.9% |
| Amounts receivable within one year | 40/41 | €7,099 | €3,742 | -€3,357 | -47.3% |
| Trade receivables | 40 | €5,499 | €3,742 | -€1,757 | -31.9% |
| Other amounts receivable | 41 | €1,600 | - | -€1,600 | |
| Current investments | 50/53 | €150,275 | €116,568 | -€33,707 | -22.4% |
| Cash at bank and in hand | 54/58 | €13,089 | €4,753 | -€8,335 | -63.7% |
| Deferred charges and accrued income | 490/1 | €1,142 | €2,167 | +€1,026 | +89.8% |
| Total equity and liabilities | 10/49 | €209,205 | €210,824 | +€1,619 | +0.8% |
| Equity | 10/15 | €15,071 | €55,256 | +€40,185 | +267% |
| Contributions | 10/11 | €90,000 | €90,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€74,929 | -€34,744 | +€40,185 | +53.6% |
| Amounts payable | 17/49 | €194,134 | €155,568 | -€38,566 | -19.9% |
| Amounts payable after more than one year | 17 | €159,194 | €113,075 | -€46,119 | -29.0% |
| Financial debts | 170/4 | €159,194 | €113,075 | -€46,119 | -29.0% |
| Amounts payable within one year | 42/48 | €34,940 | €42,493 | +€7,553 | +21.6% |
| Current portion of amounts payable after more than one year | 42 | €31,525 | €32,386 | +€861 | +2.7% |
| Trade debts | 44 | €512 | €1,908 | +€1,396 | +273% |
| Suppliers | 440/4 | €512 | €1,908 | +€1,396 | +273% |
| Taxes, remuneration and social security | 45 | €2,903 | €4,816 | +€1,913 | +65.9% |
| Taxes | 450/3 | €2,903 | €4,816 | +€1,913 | +65.9% |
| Other amounts payable | 47/48 | - | €3,383 | +€3,383 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,602 | €11,202 | +€1,599 | +16.7% |
| Other operating charges | 640/8 | €946 | €1,302 | +€356 | +37.7% |
| Gross operating margin | 9900 | €55,359 | €44,456 | -€10,903 | -19.7% |
| Operating profit (loss) | 9901 | €44,811 | €31,952 | -€12,859 | -28.7% |
| Financial income | 75/76B | - | €21,087 | +€21,087 | |
| Recurring financial income | 75 | - | €21,087 | +€21,087 | |
| Financial charges | 65/66B | €9,726 | €9,768 | +€42 | +0.4% |
| Recurring financial charges | 65 | €9,726 | €9,768 | +€42 | +0.4% |
| Profit (loss) for the period before taxes | 9903 | €35,085 | €43,270 | +€8,186 | +23.3% |
| Income taxes | 67/77 | €787 | €3,085 | +€2,298 | +292% |
| Profit (loss) for the period | 9904 | €34,297 | €40,185 | +€5,888 | +17.2% |
| Profit (loss) for the period to be appropriated | 9905 | €34,297 | €40,185 | +€5,888 | +17.2% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.