JILY: 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.
JILY
Largest movements
- Tangible fixed assets -€28,721
down €28,721 (-6.3%), from €454,719 to €425,998
of which Land and buildings: -€28,033
- Receivables within one year -€19,286
down €19,286 (-92.1%), from €20,939 to €1,654
of which Trade receivables: -€18,972
- Cash +€7,314
up €7,314 (+74.7%), from €9,793 to €17,107
mainly Depreciation (+€40,578) and Net result for the year (+€31,039)
- Other debts -€60,253
down €60,253 (-44.5%), from €135,535 to €75,282
- Reserves +€31,039
up €31,039 (+12.5%), from €248,930 to €279,969
- Debts after one year -€9,856
down €9,856 (-17.9%), from €55,161 to €45,305
- Gross operating margin +€15,713
up €15,713 (+18.1%), from €86,829 to €102,542
- Taxes +€2,792
up €2,792 (+16.8%), from €16,581 to €19,374
- Other operating charges +€1,813
up €1,813 (+44.8%), from €4,049 to €5,862
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 | €485,851 | €444,759 | -€41,092 | -8.5% |
| Fixed assets | 21/28 | €454,719 | €425,998 | -€28,721 | -6.3% |
| Tangible fixed assets | 22/27 | €454,719 | €425,998 | -€28,721 | -6.3% |
| Land and buildings | 22 | €449,535 | €421,502 | -€28,033 | -6.2% |
| Plant, machinery and equipment | 23 | €1,558 | €1,066 | -€492 | -31.6% |
| Furniture and vehicles | 24 | €2,436 | €2,739 | +€304 | +12.5% |
| Other tangible fixed assets | 26 | €1,190 | €691 | -€499 | -41.9% |
| Current assets | 29/58 | €31,132 | €18,761 | -€12,371 | -39.7% |
| Stocks and contracts in progress | 3 | €400 | - | -€400 | |
| Stocks | 30/36 | €400 | - | -€400 | |
| Amounts receivable within one year | 40/41 | €20,939 | €1,654 | -€19,286 | -92.1% |
| Trade receivables | 40 | €20,522 | €1,550 | -€18,972 | -92.4% |
| Other amounts receivable | 41 | €418 | €104 | -€314 | -75.2% |
| Cash at bank and in hand | 54/58 | €9,793 | €17,107 | +€7,314 | +74.7% |
| Total equity and liabilities | 10/49 | €485,851 | €444,759 | -€41,092 | -8.5% |
| Equity | 10/15 | €268,930 | €299,969 | +€31,039 | +11.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €248,930 | €279,969 | +€31,039 | +12.5% |
| Distributable reserves | 133 | €248,930 | €279,969 | +€31,039 | +12.5% |
| Amounts payable | 17/49 | €216,921 | €144,790 | -€72,131 | -33.3% |
| Amounts payable after more than one year | 17 | €55,161 | €45,305 | -€9,856 | -17.9% |
| Financial debts | 170/4 | €55,161 | €45,305 | -€9,856 | -17.9% |
| Amounts payable within one year | 42/48 | €160,800 | €99,486 | -€61,315 | -38.1% |
| Current portion of amounts payable after more than one year | 42 | €9,492 | €9,856 | +€364 | +3.8% |
| Trade debts | 44 | €4,819 | €1,451 | -€3,368 | -69.9% |
| Suppliers | 440/4 | €4,819 | €1,451 | -€3,368 | -69.9% |
| Taxes, remuneration and social security | 45 | €10,954 | €12,897 | +€1,942 | +17.7% |
| Taxes | 450/3 | €10,954 | €12,897 | +€1,942 | +17.7% |
| Other amounts payable | 47/48 | €135,535 | €75,282 | -€60,253 | -44.5% |
| Accrued charges and deferred income | 492/3 | €960 | - | -€960 | |
| Remuneration, social security and pensions | 62 | €3,365 | €2,486 | -€879 | -26.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,493 | €40,578 | +€85 | +0.2% |
| Other operating charges | 640/8 | €4,049 | €5,862 | +€1,813 | +44.8% |
| Gross operating margin | 9900 | €86,829 | €102,542 | +€15,713 | +18.1% |
| Operating profit (loss) | 9901 | €38,922 | €53,615 | +€14,694 | +37.8% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €2,588 | €3,203 | +€615 | +23.8% |
| Recurring financial charges | 65 | €2,588 | €3,203 | +€615 | +23.8% |
| Profit (loss) for the period before taxes | 9903 | €36,335 | €50,412 | +€14,077 | +38.7% |
| Income taxes | 67/77 | €16,581 | €19,374 | +€2,792 | +16.8% |
| Profit (loss) for the period | 9904 | €19,754 | €31,039 | +€11,285 | +57.1% |
| Profit (loss) for the period to be appropriated | 9905 | €19,754 | €31,039 | +€11,285 | +57.1% |
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 3 October 2026 via checked.be.