JILL'S: 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'S
Largest movements
- Receivables within one year +€81,876
up €81,876 (+117.9%), from €69,435 to €151,311
of which Other amounts receivable: +€67,193
- Stocks and contracts +€51,133
new in 2025: €51,133
- Tangible fixed assets +€31,288
up €31,288 (+100.2%), from €31,221 to €62,509
of which Plant, machinery and equipment: +€31,532
- Cash -€20,831
down €20,831 (-45.3%), from €45,985 to €25,153
mainly Contributions, distributions and other (-€100,000) and Receivables within one year (-€81,876)
- Deferred charges and accrued income +€4,113
up €4,113 (+56.4%), from €7,290 to €11,403
- Other debts +€100,000
new in 2025: €100,000
- Short-term financial debts +€26,397
new in 2025: €26,397
- Current portion of long-term debt +€23,791
new in 2025: €23,791
- Tax, wage and social debts -€11,900
down €11,900 (-22.9%), from €52,037 to €40,137
of which Remuneration and social security: -€6,444
- Trade debts +€10,239
up €10,239 (+19.4%), from €52,824 to €63,063
- Staff costs -€192,436
down €192,436 (-42.5%), from €452,887 to €260,451
- Gross operating margin -€123,338
down €123,338 (-23.5%), from €524,509 to €401,171
- Other operating charges +€15,459
up €15,459 (+4989.9%), from €310 to €15,769
- Taxes -€9,898
down €9,898 (-94.7%), from €10,455 to €557
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 | €153,931 | €302,749 | +€148,819 | +96.7% |
| Fixed assets | 21/28 | €31,221 | €63,749 | +€32,527 | +104.2% |
| Tangible fixed assets | 22/27 | €31,221 | €62,509 | +€31,288 | +100.2% |
| Land and buildings | 22 | €5,988 | €5,744 | -€244 | -4.1% |
| Plant, machinery and equipment | 23 | €25,234 | €56,765 | +€31,532 | +125.0% |
| Financial fixed assets | 28 | - | €1,240 | +€1,240 | |
| Current assets | 29/58 | €122,710 | €239,001 | +€116,291 | +94.8% |
| Stocks and contracts in progress | 3 | - | €51,133 | +€51,133 | |
| Stocks | 30/36 | - | €51,133 | +€51,133 | |
| Amounts receivable within one year | 40/41 | €69,435 | €151,311 | +€81,876 | +117.9% |
| Trade receivables | 40 | €8,856 | €23,539 | +€14,684 | +165.8% |
| Other amounts receivable | 41 | €60,579 | €127,772 | +€67,193 | +110.9% |
| Cash at bank and in hand | 54/58 | €45,985 | €25,153 | -€20,831 | -45.3% |
| Deferred charges and accrued income | 490/1 | €7,290 | €11,403 | +€4,113 | +56.4% |
| Total equity and liabilities | 10/49 | €153,931 | €302,749 | +€148,819 | +96.7% |
| Equity | 10/15 | €49,070 | €49,361 | +€291 | +0.6% |
| Contributions | 10/11 | €13,000 | €13,000 | = | 0.0% |
| Reserves | 13 | €36,070 | €36,361 | +€291 | +0.8% |
| Distributable reserves | 133 | €36,070 | €36,361 | +€291 | +0.8% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €104,861 | €253,388 | +€148,527 | +141.6% |
| Amounts payable within one year | 42/48 | €104,861 | €253,388 | +€148,527 | +141.6% |
| Current portion of amounts payable after more than one year | 42 | - | €23,791 | +€23,791 | |
| Financial debts | 43 | - | €26,397 | +€26,397 | |
| Credit institutions | 430/8 | - | €26,397 | +€26,397 | |
| Trade debts | 44 | €52,824 | €63,063 | +€10,239 | +19.4% |
| Suppliers | 440/4 | €52,824 | €63,063 | +€10,239 | +19.4% |
| Taxes, remuneration and social security | 45 | €52,037 | €40,137 | -€11,900 | -22.9% |
| Taxes | 450/3 | €10,546 | €5,090 | -€5,455 | -51.7% |
| Remuneration and social security | 454/9 | €41,491 | €35,047 | -€6,444 | -15.5% |
| Other amounts payable | 47/48 | - | €100,000 | +€100,000 | |
| Remuneration, social security and pensions | 62 | €452,887 | €260,451 | -€192,436 | -42.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,527 | €7,630 | +€2,103 | +38.0% |
| Other operating charges | 640/8 | €310 | €15,769 | +€15,459 | +4989.9% |
| Gross operating margin | 9900 | €524,509 | €401,171 | -€123,338 | -23.5% |
| Operating profit (loss) | 9901 | €65,785 | €117,321 | +€51,536 | +78.3% |
| Financial income | 75/76B | €12 | €841 | +€829 | +6734.4% |
| Recurring financial income | 75 | €12 | €841 | +€829 | +6734.4% |
| Financial charges | 65/66B | €19,272 | €17,314 | -€1,958 | -10.2% |
| Recurring financial charges | 65 | €19,272 | €17,314 | -€1,958 | -10.2% |
| Profit (loss) for the period before taxes | 9903 | €46,525 | €100,848 | +€54,323 | +116.8% |
| Income taxes | 67/77 | €10,455 | €557 | -€9,898 | -94.7% |
| Profit (loss) for the period | 9904 | €36,070 | €100,291 | +€64,221 | +178.0% |
| Profit (loss) for the period to be appropriated | 9905 | €36,070 | €100,291 | +€64,221 | +178.0% |
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 10 October 2026 via checked.be.