JILMANA: 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.
JILMANA
Largest movements
- Tangible fixed assets -€54,802
down €54,802 (-7.3%), from €749,578 to €694,776
of which Land and buildings: -€52,585
- Cash +€36,511
up €36,511 (+70.1%), from €52,104 to €88,615
mainly Depreciation (+€54,802) and Net result for the year (+€44,058)
- Deferred charges and accrued income -€31,000
down €31,000 (-100.0%), from €31,000 to €0
- Debts after one year -€78,850
down €78,850 (-25.5%), from €308,757 to €229,907
- Reserves +€44,058
up €44,058 (+51.1%), from €86,221 to €130,279
of which Distributable reserves: +€44,058
- Other debts -€14,950
down €14,950 (-6.0%), from €250,741 to €235,790
- Depreciation -€10,163
down €10,163 (-15.6%), from €64,964 to €54,802
- Taxes +€6,537
up €6,537 (+46.4%), from €14,098 to €20,636
- Financial charges -€6,230
down €6,230 (-16.3%), from €38,325 to €32,095
- Other operating charges -€3,596
down €3,596 (-13.3%), from €27,053 to €23,457
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 | €968,583 | €913,392 | -€55,192 | -5.7% |
| Fixed assets | 21/28 | €799,578 | €744,776 | -€54,802 | -6.9% |
| Tangible fixed assets | 22/27 | €749,578 | €694,776 | -€54,802 | -7.3% |
| Land and buildings | 22 | €747,362 | €694,776 | -€52,585 | -7.0% |
| Plant, machinery and equipment | 23 | €1,699 | €0 | -€1,699 | -100.0% |
| Furniture and vehicles | 24 | €518 | €0 | -€518 | -100.0% |
| Financial fixed assets | 28 | €50,000 | €50,000 | = | 0.0% |
| Current assets | 29/58 | €169,005 | €168,615 | -€390 | -0.2% |
| Amounts receivable within one year | 40/41 | €85,902 | €80,000 | -€5,902 | -6.9% |
| Other amounts receivable | 41 | €85,902 | €80,000 | -€5,902 | -6.9% |
| Cash at bank and in hand | 54/58 | €52,104 | €88,615 | +€36,511 | +70.1% |
| Deferred charges and accrued income | 490/1 | €31,000 | €0 | -€31,000 | -100.0% |
| Total equity and liabilities | 10/49 | €968,583 | €913,392 | -€55,192 | -5.7% |
| Equity | 10/15 | €313,193 | €357,251 | +€44,058 | +14.1% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Capital | 10 | €200,000 | €200,000 | = | 0.0% |
| Issued capital | 100 | €200,000 | €200,000 | = | 0.0% |
| Reserves | 13 | €86,221 | €130,279 | +€44,058 | +51.1% |
| Non-distributable reserves | 130/1 | €2,066 | €2,066 | = | 0.0% |
| Legal reserve | 130 | €2,066 | - | -€2,066 | |
| Reserves not available under the articles | 1311 | - | €2,066 | +€2,066 | |
| Distributable reserves | 133 | €84,156 | €128,213 | +€44,058 | +52.4% |
| Profit (loss) carried forward | 14 | €26,972 | €26,972 | = | 0.0% |
| Amounts payable | 17/49 | €655,390 | €556,141 | -€99,250 | -15.1% |
| Amounts payable after more than one year | 17 | €308,757 | €229,907 | -€78,850 | -25.5% |
| Financial debts | 170/4 | €308,757 | €229,907 | -€78,850 | -25.5% |
| Amounts payable within one year | 42/48 | €327,073 | €309,010 | -€18,063 | -5.5% |
| Current portion of amounts payable after more than one year | 42 | €67,944 | €67,111 | -€834 | -1.2% |
| Trade debts | 44 | €3,247 | €473 | -€2,774 | -85.4% |
| Suppliers | 440/4 | €3,247 | €473 | -€2,774 | -85.4% |
| Taxes, remuneration and social security | 45 | €5,141 | €5,636 | +€495 | +9.6% |
| Taxes | 450/3 | €5,141 | €5,636 | +€495 | +9.6% |
| Other amounts payable | 47/48 | €250,741 | €235,790 | -€14,950 | -6.0% |
| Accrued charges and deferred income | 492/3 | €19,559 | €17,223 | -€2,336 | -11.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €64,964 | €54,802 | -€10,163 | -15.6% |
| Other operating charges | 640/8 | €27,053 | €23,457 | -€3,596 | -13.3% |
| Gross operating margin | 9900 | €174,599 | €175,048 | +€449 | +0.3% |
| Operating profit (loss) | 9901 | €82,582 | €96,789 | +€14,207 | +17.2% |
| Financial charges | 65/66B | €38,325 | €32,095 | -€6,230 | -16.3% |
| Recurring financial charges | 65 | €38,325 | €32,095 | -€6,230 | -16.3% |
| Profit (loss) for the period before taxes | 9903 | €44,257 | €64,694 | +€20,436 | +46.2% |
| Income taxes | 67/77 | €14,098 | €20,636 | +€6,537 | +46.4% |
| Profit (loss) for the period | 9904 | €30,159 | €44,058 | +€13,899 | +46.1% |
| Profit (loss) for the period to be appropriated | 9905 | €30,159 | €44,058 | +€13,899 | +46.1% |
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 6 October 2026 via checked.be.