JILLIRIS: 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.
JILLIRIS
Largest movements
- Tangible fixed assets -€15,836
down €15,836 (-4.5%), from €351,390 to €335,554
of which Land and buildings: -€14,361
- Receivables within one year +€10,549
up €10,549 (+51.2%), from €20,588 to €31,137
- Cash -€8,166
no longer reported in 2025 (was €8,166)
mainly Net result for the year (-€31,119) and Receivables within one year (-€10,549)
- Short-term financial debts +€26,104
up €26,104 (+15.2%), from €172,076 to €198,181
of which Credit institutions: +€26,104
- Profit (loss) carried forward -€23,724
down €23,724, from €18,840 to -€4,884
- Reserves -€7,395
no longer reported in 2025 (was €7,395)
- Other debts -€6,124
down €6,124 (-5.9%), from €103,929 to €97,805
- Gross operating margin +€21,784
up €21,784 (+70.3%), from -€30,970 to -€9,186
- Other operating charges -€1,243
down €1,243 (-37.5%), from €3,315 to €2,072
- Financial charges +€950
up €950 (+26.0%), from €3,651 to €4,600
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 | €381,362 | €366,941 | -€14,421 | -3.8% |
| Fixed assets | 21/28 | €351,640 | €335,804 | -€15,836 | -4.5% |
| Tangible fixed assets | 22/27 | €351,390 | €335,554 | -€15,836 | -4.5% |
| Land and buildings | 22 | €348,152 | €333,791 | -€14,361 | -4.1% |
| Plant, machinery and equipment | 23 | €2,663 | €1,763 | -€900 | -33.8% |
| Furniture and vehicles | 24 | €575 | - | -€575 | |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €29,722 | €31,137 | +€1,415 | +4.8% |
| Amounts receivable within one year | 40/41 | €20,588 | €31,137 | +€10,549 | +51.2% |
| Other amounts receivable | 41 | €20,588 | €31,137 | +€10,549 | +51.2% |
| Cash at bank and in hand | 54/58 | €8,166 | - | -€8,166 | |
| Deferred charges and accrued income | 490/1 | €968 | - | -€968 | |
| Total equity and liabilities | 10/49 | €381,362 | €366,941 | -€14,421 | -3.8% |
| Equity | 10/15 | €88,235 | €57,116 | -€31,119 | -35.3% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €7,395 | - | -€7,395 | |
| Distributable reserves | 133 | €7,395 | - | -€7,395 | |
| Profit (loss) carried forward | 14 | €18,840 | -€4,884 | -€23,724 | |
| Amounts payable | 17/49 | €293,127 | €309,825 | +€16,698 | +5.7% |
| Amounts payable after more than one year | 17 | €11,052 | €7,368 | -€3,684 | -33.3% |
| Financial debts | 170/4 | €11,052 | €7,368 | -€3,684 | -33.3% |
| Amounts payable within one year | 42/48 | €279,106 | €296,519 | +€17,413 | +6.2% |
| Financial debts | 43 | €172,076 | €198,181 | +€26,104 | +15.2% |
| Credit institutions | 430/8 | €23,631 | €49,735 | +€26,104 | +110.5% |
| Other loans | 439 | €148,446 | €148,446 | = | 0.0% |
| Trade debts | 44 | €2,596 | €29 | -€2,567 | -98.9% |
| Suppliers | 440/4 | €2,596 | €29 | -€2,567 | -98.9% |
| Taxes, remuneration and social security | 45 | €505 | €505 | = | 0.0% |
| Taxes | 450/3 | €505 | €505 | = | 0.0% |
| Other amounts payable | 47/48 | €103,929 | €97,805 | -€6,124 | -5.9% |
| Accrued charges and deferred income | 492/3 | €2,969 | €5,938 | +€2,969 | +100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,503 | €15,261 | -€242 | -1.6% |
| Other operating charges | 640/8 | €3,315 | €2,072 | -€1,243 | -37.5% |
| Gross operating margin | 9900 | -€30,970 | -€9,186 | +€21,784 | +70.3% |
| Operating profit (loss) | 9901 | -€49,788 | -€26,519 | +€23,270 | +46.7% |
| Financial income | 75/76B | €270 | - | -€270 | |
| Recurring financial income | 75 | €270 | - | -€270 | |
| Financial charges | 65/66B | €3,651 | €4,600 | +€950 | +26.0% |
| Recurring financial charges | 65 | €3,651 | €4,600 | +€950 | +26.0% |
| Profit (loss) for the period before taxes | 9903 | -€53,169 | -€31,119 | +€22,050 | +41.5% |
| Profit (loss) for the period | 9904 | -€53,169 | -€31,119 | +€22,050 | +41.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€53,169 | -€31,119 | +€22,050 | +41.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.