JILO: 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.
JILO
Largest movements
- Cash -€22,395
down €22,395 (-50.1%), from €44,678 to €22,282
mainly Other debts (-€72,522) and Tax, wage and social debts (-€540)
- Receivables within one year -€11,755
down €11,755 (-7.9%), from €148,486 to €136,732
of which Trade receivables: -€13,310
- Tangible fixed assets -€6,469
down €6,469 (-14.4%), from €44,863 to €38,394
of which Furniture and vehicles: -€3,265
- Other debts -€72,522
down €72,522 (-79.1%), from €91,740 to €19,218
- Profit (loss) carried forward +€32,463
up €32,463 (+3,639%), from €892 to €33,355
- Gross operating margin -€58,527
down €58,527 (-46.3%), from €126,465 to €67,937
- Staff costs +€18,207
new in 2024: €18,207
- Taxes -€16,887
down €16,887 (-65.1%), from €25,936 to €9,050
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.
Derived cash bridge
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 | €243,077 | €202,613 | -€40,464 | -16.6% |
| Fixed assets | 21/28 | €49,913 | €43,599 | -€6,314 | -12.6% |
| Tangible fixed assets | 22/27 | €44,863 | €38,394 | -€6,469 | -14.4% |
| Land and buildings | 22 | €36,243 | €33,622 | -€2,621 | -7.2% |
| Plant, machinery and equipment | 23 | €1,749 | €1,166 | -€583 | -33.3% |
| Furniture and vehicles | 24 | €6,871 | €3,606 | -€3,265 | -47.5% |
| Financial fixed assets | 28 | €5,050 | €5,205 | +€155 | +3.1% |
| Current assets | 29/58 | €193,164 | €159,014 | -€34,150 | -17.7% |
| Amounts receivable within one year | 40/41 | €148,486 | €136,732 | -€11,755 | -7.9% |
| Trade receivables | 40 | €133,104 | €119,794 | -€13,310 | -10.0% |
| Other amounts receivable | 41 | €15,382 | €16,938 | +€1,555 | +10.1% |
| Cash at bank and in hand | 54/58 | €44,678 | €22,282 | -€22,395 | -50.1% |
| Total equity and liabilities | 10/49 | €243,077 | €202,613 | -€40,464 | -16.6% |
| Equity | 10/15 | €49,712 | €82,175 | +€32,463 | +65.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €42,620 | €42,620 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €40,760 | €40,760 | = | 0.0% |
| Profit (loss) carried forward | 14 | €892 | €33,355 | +€32,463 | +3,639% |
| Amounts payable | 17/49 | €193,365 | €120,438 | -€72,927 | -37.7% |
| Amounts payable within one year | 42/48 | €193,365 | €120,438 | -€72,927 | -37.7% |
| Trade debts | 44 | €62,481 | €62,616 | +€136 | +0.2% |
| Suppliers | 440/4 | €62,481 | €62,616 | +€136 | +0.2% |
| Taxes, remuneration and social security | 45 | €39,143 | €38,603 | -€540 | -1.4% |
| Taxes | 450/3 | €36,185 | €37,298 | +€1,114 | +3.1% |
| Remuneration and social security | 454/9 | €2,959 | €1,305 | -€1,654 | -55.9% |
| Other amounts payable | 47/48 | €91,740 | €19,218 | -€72,522 | -79.1% |
| Remuneration, social security and pensions | 62 | - | €18,207 | +€18,207 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,360 | €6,469 | +€108 | +1.7% |
| Other operating charges | 640/8 | €1,801 | €1,319 | -€482 | -26.8% |
| Gross operating margin | 9900 | €126,465 | €67,937 | -€58,527 | -46.3% |
| Operating profit (loss) | 9901 | €118,304 | €41,943 | -€76,361 | -64.5% |
| Financial income | 75/76B | €9 | €55 | +€46 | +500% |
| Recurring financial income | 75 | €9 | €55 | +€46 | +500% |
| Financial charges | 65/66B | €636 | €485 | -€151 | -23.7% |
| Recurring financial charges | 65 | €636 | €485 | -€151 | -23.7% |
| Profit (loss) for the period before taxes | 9903 | €117,677 | €41,513 | -€76,164 | -64.7% |
| Income taxes | 67/77 | €25,936 | €9,050 | -€16,887 | -65.1% |
| Profit (loss) for the period | 9904 | €91,740 | €32,463 | -€59,277 | -64.6% |
| Profit (loss) for the period to be appropriated | 9905 | €91,740 | €32,463 | -€59,277 | -64.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.