JILLICIOUS: 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.
JILLICIOUS
Largest movements
- Receivables within one year +€32,624
up €32,624 (+101.4%), from €32,173 to €64,798
of which Trade receivables: +€57,240
- Cash +€6,466
up €6,466 (+255.2%), from €2,534 to €9,000
mainly Trade debts (+€19,995) and Tax, wage and social debts (+€8,572)
- Deferred charges and accrued income +€2,203
new in 2024: €2,203
- Tangible fixed assets -€2,019
down €2,019 (-16.3%), from €12,375 to €10,356
- Trade debts +€19,995
up €19,995 (+67.8%), from €29,482 to €49,476
- Tax, wage and social debts +€8,572
up €8,572 (+547.1%), from €1,567 to €10,139
- Profit (loss) carried forward +€8,370
up €8,370 (+49.3%), from -€16,984 to -€8,614
- Debts after one year -€3,771
down €3,771 (-69.9%), from €5,398 to €1,627
- Current portion of long-term debt +€3,771
up €3,771 (+105.1%), from €3,589 to €7,360
- Turnover +€91,986
new in 2024: €91,986
- Purchases and services +€73,978
new in 2024: €73,978
- Gross operating margin +€16,029
up €16,029 (+809.8%), from €1,979 to €18,008
- Other operating charges -€6,791
down €6,791 (-92.4%), from €7,351 to €560
- Taxes +€4,571
up €4,571 (+4949.7%), from €92 to €4,663
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €47,082 | €86,357 | +€39,275 | +83.4% |
| Fixed assets | 21/28 | €12,375 | €10,356 | -€2,019 | -16.3% |
| Tangible fixed assets | 22/27 | €12,375 | €10,356 | -€2,019 | -16.3% |
| Plant, machinery and equipment | 23 | €1,443 | €1,106 | -€337 | -23.4% |
| Furniture and vehicles | 24 | €4,101 | €3,159 | -€942 | -23.0% |
| Other tangible fixed assets | 26 | €6,831 | €6,092 | -€740 | -10.8% |
| Current assets | 29/58 | €34,707 | €76,001 | +€41,294 | +119.0% |
| Amounts receivable within one year | 40/41 | €32,173 | €64,798 | +€32,624 | +101.4% |
| Trade receivables | 40 | €6,623 | €63,863 | +€57,240 | +864.2% |
| Other amounts receivable | 41 | €25,550 | €935 | -€24,616 | -96.3% |
| Cash at bank and in hand | 54/58 | €2,534 | €9,000 | +€6,466 | +255.2% |
| Deferred charges and accrued income | 490/1 | - | €2,203 | +€2,203 | |
| Total equity and liabilities | 10/49 | €47,082 | €86,357 | +€39,275 | +83.4% |
| Equity | 10/15 | -€10,784 | -€2,414 | +€8,370 | +77.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,984 | -€8,614 | +€8,370 | +49.3% |
| Amounts payable | 17/49 | €57,866 | €88,771 | +€30,904 | +53.4% |
| Amounts payable after more than one year | 17 | €5,398 | €1,627 | -€3,771 | -69.9% |
| Financial debts | 170/4 | €5,398 | €1,627 | -€3,771 | -69.9% |
| Amounts payable within one year | 42/48 | €44,968 | €79,643 | +€34,675 | +77.1% |
| Current portion of amounts payable after more than one year | 42 | €3,589 | €7,360 | +€3,771 | +105.1% |
| Trade debts | 44 | €29,482 | €49,476 | +€19,995 | +67.8% |
| Suppliers | 440/4 | €29,482 | €49,476 | +€19,995 | +67.8% |
| Taxes, remuneration and social security | 45 | €1,567 | €10,139 | +€8,572 | +547.1% |
| Taxes | 450/3 | €1,567 | €10,139 | +€8,572 | +547.1% |
| Other amounts payable | 47/48 | €10,331 | €12,668 | +€2,337 | +22.6% |
| Accrued charges and deferred income | 492/3 | €7,500 | €7,500 | = | 0.0% |
| Turnover | 70 | - | €91,986 | +€91,986 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €73,978 | +€73,978 | |
| Remuneration, social security and pensions | 62 | €194 | €198 | +€4 | +2.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,419 | €2,019 | +€601 | +42.3% |
| Other operating charges | 640/8 | €7,351 | €560 | -€6,791 | -92.4% |
| Gross operating margin | 9900 | €1,979 | €18,008 | +€16,029 | +809.8% |
| Operating profit (loss) | 9901 | -€6,984 | €15,231 | +€22,215 | |
| Financial income | 75/76B | €0 | €0 | = | 0.0% |
| Recurring financial income | 75 | €0 | €0 | = | 0.0% |
| Financial charges | 65/66B | €1,645 | €2,198 | +€553 | +33.6% |
| Recurring financial charges | 65 | €1,645 | €2,198 | +€553 | +33.6% |
| Profit (loss) for the period before taxes | 9903 | -€8,629 | €13,033 | +€21,662 | |
| Income taxes | 67/77 | €92 | €4,663 | +€4,571 | +4949.7% |
| Profit (loss) for the period | 9904 | -€8,722 | €8,370 | +€17,092 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,722 | €8,370 | +€17,092 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.