JILL MANAGEMENT: 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 MANAGEMENT
Largest movements
- Cash +€501,347
up €501,347 (+565.1%), from €88,716 to €590,064
mainly Current investments (+€450,000) and Net result for the year (+€216,245)
- Current investments -€450,000
no longer reported in 2025 (was €450,000)
- Receivables within one year +€116,603
up €116,603 (+2082.7%), from €5,599 to €122,201
of which Trade receivables: +€110,483
- Tangible fixed assets -€41,008
down €41,008 (-3.4%), from €1.2m to €1.2m
of which Land and buildings: -€40,586
- Reserves +€215,412
up €215,412 (+100.1%), from €215,278 to €430,690
- Debts after one year -€98,707
down €98,707 (-11.7%), from €846,195 to €747,488
- Gross operating margin +€89,184
up €89,184 (+32.5%), from €274,131 to €363,315
- Taxes +€31,271
up €31,271 (+48.1%), from €65,036 to €96,307
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.
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 | €1,754,983 | €1,880,375 | +€125,392 | +7.1% |
| Fixed assets | 21/28 | €1,201,303 | €1,162,433 | -€38,870 | -3.2% |
| Tangible fixed assets | 22/27 | €1,200,997 | €1,159,990 | -€41,008 | -3.4% |
| Land and buildings | 22 | €1,200,575 | €1,159,990 | -€40,586 | -3.4% |
| Furniture and vehicles | 24 | €422 | - | -€422 | |
| Financial fixed assets | 28 | €306 | €2,444 | +€2,138 | +699.8% |
| Current assets | 29/58 | €553,680 | €717,941 | +€164,261 | +29.7% |
| Amounts receivable within one year | 40/41 | €5,599 | €122,201 | +€116,603 | +2082.7% |
| Trade receivables | 40 | €2,007 | €112,490 | +€110,483 | +5505.0% |
| Other amounts receivable | 41 | €3,592 | €9,711 | +€6,120 | +170.4% |
| Current investments | 50/53 | €450,000 | - | -€450,000 | |
| Cash at bank and in hand | 54/58 | €88,716 | €590,064 | +€501,347 | +565.1% |
| Deferred charges and accrued income | 490/1 | €9,365 | €5,676 | -€3,689 | -39.4% |
| Total equity and liabilities | 10/49 | €1,754,983 | €1,880,375 | +€125,392 | +7.1% |
| Equity | 10/15 | €240,278 | €455,690 | +€215,412 | +89.7% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €215,278 | €430,690 | +€215,412 | +100.1% |
| Distributable reserves | 133 | €215,278 | €430,690 | +€215,412 | +100.1% |
| Amounts payable | 17/49 | €1,514,705 | €1,424,684 | -€90,021 | -5.9% |
| Amounts payable after more than one year | 17 | €846,195 | €747,488 | -€98,707 | -11.7% |
| Financial debts | 170/4 | €846,195 | €747,488 | -€98,707 | -11.7% |
| Amounts payable within one year | 42/48 | €658,639 | €664,372 | +€5,733 | +0.9% |
| Current portion of amounts payable after more than one year | 42 | €97,822 | €98,707 | +€885 | +0.9% |
| Trade debts | 44 | €9,899 | €7,190 | -€2,709 | -27.4% |
| Suppliers | 440/4 | €9,899 | €7,190 | -€2,709 | -27.4% |
| Advances received on contracts in progress | 46 | €640 | €640 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €33,784 | €50,027 | +€16,243 | +48.1% |
| Taxes | 450/3 | €33,784 | €50,027 | +€16,243 | +48.1% |
| Other amounts payable | 47/48 | €516,493 | €507,808 | -€8,685 | -1.7% |
| Accrued charges and deferred income | 492/3 | €9,871 | €12,824 | +€2,953 | +29.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,399 | €41,008 | -€392 | -0.9% |
| Other operating charges | 640/8 | €11,157 | €8,091 | -€3,066 | -27.5% |
| Gross operating margin | 9900 | €274,131 | €363,315 | +€89,184 | +32.5% |
| Operating profit (loss) | 9901 | €221,575 | €314,217 | +€92,642 | +41.8% |
| Financial income | 75/76B | €13,853 | €13,521 | -€332 | -2.4% |
| Recurring financial income | 75 | €13,853 | €13,521 | -€332 | -2.4% |
| Financial charges | 65/66B | €14,663 | €15,185 | +€522 | +3.6% |
| Recurring financial charges | 65 | €14,663 | €15,185 | +€522 | +3.6% |
| Profit (loss) for the period before taxes | 9903 | €220,765 | €312,552 | +€91,788 | +41.6% |
| Income taxes | 67/77 | €65,036 | €96,307 | +€31,271 | +48.1% |
| Profit (loss) for the period | 9904 | €155,728 | €216,245 | +€60,517 | +38.9% |
| Profit (loss) for the period to be appropriated | 9905 | €155,728 | €216,245 | +€60,517 | +38.9% |
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 8 October 2026 via checked.be.