JILSTA: 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.
JILSTA
Largest movements
- Cash -€9,231
down €9,231 (-79.6%), from €11,594 to €2,363
mainly Other debts (-€9,300) and Accrued charges and deferred income (-€8,468)
- Receivables within one year +€1,910
new in 2025: €1,910
- Tangible fixed assets -€1,499
down €1,499 (-3.8%), from €39,002 to €37,503
- Deferred charges and accrued income -€609
no longer reported in 2025 (was €609)
- Contributions +€12,350
up €12,350 (+199.2%), from €6,200 to €18,550
- Other debts -€9,300
no longer reported in 2025 (was €9,300)
- Accrued charges and deferred income -€8,468
no longer reported in 2025 (was €8,468)
- Current portion of long-term debt -€3,960
down €3,960 (-74.3%), from €5,331 to €1,371
- Profit (loss) carried forward +€2,567
up €2,567 (+32.0%), from €8,029 to €10,596
- Gross operating margin -€1,353
down €1,353 (-15.7%), from €8,632 to €7,279
- Taxes -€376
down €376 (-30.1%), from €1,250 to €874
- Financial charges -€236
down €236 (-45.7%), from €516 to €280
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 | €51,205 | €41,776 | -€9,429 | -18.4% |
| Fixed assets | 21/28 | €39,002 | €37,503 | -€1,499 | -3.8% |
| Tangible fixed assets | 22/27 | €39,002 | €37,503 | -€1,499 | -3.8% |
| Land and buildings | 22 | €39,002 | €37,503 | -€1,499 | -3.8% |
| Current assets | 29/58 | €12,203 | €4,273 | -€7,930 | -65.0% |
| Amounts receivable within one year | 40/41 | - | €1,910 | +€1,910 | |
| Other amounts receivable | 41 | - | €1,910 | +€1,910 | |
| Cash at bank and in hand | 54/58 | €11,594 | €2,363 | -€9,231 | -79.6% |
| Deferred charges and accrued income | 490/1 | €609 | - | -€609 | |
| Total equity and liabilities | 10/49 | €51,205 | €41,776 | -€9,429 | -18.4% |
| Equity | 10/15 | €24,229 | €39,146 | +€14,917 | +61.6% |
| Contributions | 10/11 | €6,200 | €18,550 | +€12,350 | +199.2% |
| Outside capital | 11 | €6,200 | €18,550 | +€12,350 | +199.2% |
| Other | 1109/19 | €6,200 | €18,550 | +€12,350 | +199.2% |
| Reserves | 13 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,029 | €10,596 | +€2,567 | +32.0% |
| Amounts payable | 17/49 | €26,976 | €2,630 | -€24,346 | -90.3% |
| Amounts payable after more than one year | 17 | €1,371 | - | -€1,371 | |
| Financial debts | 170/4 | €1,371 | - | -€1,371 | |
| Amounts payable within one year | 42/48 | €17,137 | €2,630 | -€14,507 | -84.7% |
| Current portion of amounts payable after more than one year | 42 | €5,331 | €1,371 | -€3,960 | -74.3% |
| Trade debts | 44 | €321 | - | -€321 | |
| Suppliers | 440/4 | €321 | - | -€321 | |
| Taxes, remuneration and social security | 45 | €2,185 | €1,259 | -€926 | -42.4% |
| Taxes | 450/3 | €2,185 | €1,259 | -€926 | -42.4% |
| Other amounts payable | 47/48 | €9,300 | - | -€9,300 | |
| Accrued charges and deferred income | 492/3 | €8,468 | - | -€8,468 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,498 | €1,499 | +€1 | +0.1% |
| Other operating charges | 640/8 | €1,997 | €2,059 | +€62 | +3.1% |
| Gross operating margin | 9900 | €8,632 | €7,279 | -€1,353 | -15.7% |
| Operating profit (loss) | 9901 | €5,137 | €3,721 | -€1,416 | -27.6% |
| Financial charges | 65/66B | €516 | €280 | -€236 | -45.7% |
| Recurring financial charges | 65 | €516 | €280 | -€236 | -45.7% |
| Profit (loss) for the period before taxes | 9903 | €4,621 | €3,441 | -€1,180 | -25.5% |
| Income taxes | 67/77 | €1,250 | €874 | -€376 | -30.1% |
| Profit (loss) for the period | 9904 | €3,371 | €2,567 | -€804 | -23.9% |
| Profit (loss) for the period to be appropriated | 9905 | €3,371 | €2,567 | -€804 | -23.9% |
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 2 October 2026 via checked.be.