Jill Rul: 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 Rul
Largest movements
- Cash +€12,408
up €12,408 (+119%), from €10,408 to €22,816
mainly Net result for the year (+€11,015) and Deferred charges and accrued income (+€3,751)
- Tangible fixed assets +€4,088
up €4,088 (+251%), from €1,629 to €5,717
- Deferred charges and accrued income -€3,751
down €3,751 (-83.0%), from €4,522 to €770
- Receivables within one year +€960
up €960 (+11.1%), from €8,641 to €9,600
of which Trade receivables: +€575
- Reserves +€8,179
up €8,179 (+46.0%), from €17,767 to €25,946
- Profit (loss) carried forward +€2,836
up €2,836, from -€2,836 to €0
- Other debts +€2,810
up €2,810 (+502%), from €560 to €3,370
- Tax, wage and social debts -€436
down €436 (-9.5%), from €4,580 to €4,144
- Gross operating margin +€18,590
up €18,590, from -€140 to €18,450
- Taxes +€4,319
up €4,319 (+1,630%), from €265 to €4,584
- Depreciation +€536
up €536 (+117%), from €457 to €993
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 | €25,199 | €38,904 | +€13,705 | +54.4% |
| Fixed assets | 21/28 | €1,629 | €5,717 | +€4,088 | +251% |
| Tangible fixed assets | 22/27 | €1,629 | €5,717 | +€4,088 | +251% |
| Furniture and vehicles | 24 | €1,629 | €5,717 | +€4,088 | +251% |
| Current assets | 29/58 | €23,570 | €33,187 | +€9,617 | +40.8% |
| Amounts receivable within one year | 40/41 | €8,641 | €9,600 | +€960 | +11.1% |
| Trade receivables | 40 | €7,874 | €8,449 | +€575 | +7.3% |
| Other amounts receivable | 41 | €767 | €1,151 | +€385 | +50.2% |
| Cash at bank and in hand | 54/58 | €10,408 | €22,816 | +€12,408 | +119% |
| Deferred charges and accrued income | 490/1 | €4,522 | €770 | -€3,751 | -83.0% |
| Total equity and liabilities | 10/49 | €25,199 | €38,904 | +€13,705 | +54.4% |
| Equity | 10/15 | €19,931 | €30,946 | +€11,015 | +55.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €17,767 | €25,946 | +€8,179 | +46.0% |
| Distributable reserves | 133 | €17,767 | €25,946 | +€8,179 | +46.0% |
| Profit (loss) carried forward | 14 | -€2,836 | €0 | +€2,836 | |
| Amounts payable | 17/49 | €5,268 | €7,958 | +€2,690 | +51.1% |
| Amounts payable within one year | 42/48 | €5,268 | €7,958 | +€2,690 | +51.1% |
| Financial debts | 43 | €31 | €0 | -€31 | -100% |
| Credit institutions | 430/8 | €31 | €0 | -€31 | -100% |
| Trade debts | 44 | €97 | €444 | +€347 | +356% |
| Suppliers | 440/4 | €97 | €444 | +€347 | +356% |
| Taxes, remuneration and social security | 45 | €4,580 | €4,144 | -€436 | -9.5% |
| Taxes | 450/3 | €4,580 | €4,144 | -€436 | -9.5% |
| Other amounts payable | 47/48 | €560 | €3,370 | +€2,810 | +502% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €457 | €993 | +€536 | +117% |
| Other operating charges | 640/8 | €1,259 | €1,226 | -€33 | -2.6% |
| Gross operating margin | 9900 | -€140 | €18,450 | +€18,590 | |
| Operating profit (loss) | 9901 | -€1,857 | €16,231 | +€18,088 | |
| Financial income | 75/76B | €0 | €0 | = | 0.0% |
| Recurring financial income | 75 | €0 | €0 | = | 0.0% |
| Financial charges | 65/66B | €714 | €632 | -€82 | -11.4% |
| Recurring financial charges | 65 | €714 | €632 | -€82 | -11.4% |
| Profit (loss) for the period before taxes | 9903 | -€2,571 | €15,599 | +€18,169 | |
| Income taxes | 67/77 | €265 | €4,584 | +€4,319 | +1,630% |
| Profit (loss) for the period | 9904 | -€2,836 | €11,015 | +€13,850 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,836 | €11,015 | +€13,850 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.