JILMAT: 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.
JILMAT
Largest movements
- Financial fixed assets -€83,400
no longer reported in 2025 (was €83,400)
- Receivables within one year +€43,565
up €43,565 (+57.8%), from €75,397 to €118,962
of which Trade receivables: +€34,742
- Cash +€11,054
up €11,054 (+918%), from €1,204 to €12,258
mainly Investment in fixed assets (net) (+€83,400) and Tax, wage and social debts (+€17,245)
- Other debts -€44,727
no longer reported in 2025 (was €44,727)
- Tax, wage and social debts +€17,245
up €17,245 (+95.4%), from €18,083 to €35,329
of which Taxes: +€8,743
- Trade debts +€6,707
up €6,707 (+49.5%), from €13,559 to €20,265
- Reserves -€5,557
down €5,557 (-1.4%), from €385,527 to €379,970
- Financial charges +€38,098
up €38,098 (+2,629%), from €1,449 to €39,547
- Gross operating margin +€11,625
up €11,625 (+38.0%), from €30,600 to €42,225
- Taxes +€1,897
up €1,897 (+19.0%), from €9,989 to €11,886
- Other operating charges +€874
up €874 (+67.7%), from €1,290 to €2,163
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 | €474,296 | €450,150 | -€24,146 | -5.1% |
| Fixed assets | 21/28 | €84,440 | €1,040 | -€83,400 | -98.8% |
| Tangible fixed assets | 22/27 | €1,040 | €1,040 | = | 0.0% |
| Furniture and vehicles | 24 | €1,040 | €1,040 | = | 0.0% |
| Financial fixed assets | 28 | €83,400 | - | -€83,400 | |
| Current assets | 29/58 | €389,856 | €449,110 | +€59,254 | +15.2% |
| Amounts receivable after more than one year | 29 | €293,341 | €293,341 | = | 0.0% |
| Other amounts receivable | 291 | €293,341 | €293,341 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €75,397 | €118,962 | +€43,565 | +57.8% |
| Trade receivables | 40 | €32,186 | €66,928 | +€34,742 | +108% |
| Other amounts receivable | 41 | €43,211 | €52,035 | +€8,824 | +20.4% |
| Cash at bank and in hand | 54/58 | €1,204 | €12,258 | +€11,054 | +918% |
| Deferred charges and accrued income | 490/1 | €19,913 | €24,548 | +€4,634 | +23.3% |
| Total equity and liabilities | 10/49 | €474,296 | €450,150 | -€24,146 | -5.1% |
| Equity | 10/15 | €397,927 | €392,370 | -€5,557 | -1.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €385,527 | €379,970 | -€5,557 | -1.4% |
| Distributable reserves | 133 | €385,527 | €379,970 | -€5,557 | -1.4% |
| Amounts payable | 17/49 | €76,369 | €57,780 | -€18,589 | -24.3% |
| Amounts payable within one year | 42/48 | €76,369 | €55,594 | -€20,775 | -27.2% |
| Trade debts | 44 | €13,559 | €20,265 | +€6,707 | +49.5% |
| Suppliers | 440/4 | €13,559 | €20,265 | +€6,707 | +49.5% |
| Taxes, remuneration and social security | 45 | €18,083 | €35,329 | +€17,245 | +95.4% |
| Taxes | 450/3 | €18,083 | €26,826 | +€8,743 | +48.3% |
| Remuneration and social security | 454/9 | - | €8,502 | +€8,502 | |
| Other amounts payable | 47/48 | €44,727 | - | -€44,727 | |
| Accrued charges and deferred income | 492/3 | - | €2,186 | +€2,186 | |
| Non-recurring operating income | 76A | €5,438 | - | -€5,438 | |
| Other operating charges | 640/8 | €1,290 | €2,163 | +€874 | +67.7% |
| Gross operating margin | 9900 | €30,600 | €42,225 | +€11,625 | +38.0% |
| Operating profit (loss) | 9901 | €29,310 | €40,062 | +€10,752 | +36.7% |
| Financial income | 75/76B | €5,814 | €5,814 | = | 0.0% |
| Recurring financial income | 75 | €5,814 | €5,814 | = | 0.0% |
| Financial charges | 65/66B | €1,449 | €39,547 | +€38,098 | +2,629% |
| Recurring financial charges | 65 | €1,449 | €39,547 | +€38,098 | +2,629% |
| Profit (loss) for the period before taxes | 9903 | €33,675 | €6,329 | -€27,346 | -81.2% |
| Income taxes | 67/77 | €9,989 | €11,886 | +€1,897 | +19.0% |
| Profit (loss) for the period | 9904 | €23,686 | -€5,557 | -€29,243 | |
| Profit (loss) for the period to be appropriated | 9905 | €23,686 | -€5,557 | -€29,243 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.