JILYAZ CONSULT: 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.
JILYAZ CONSULT
Largest movements
- Deferred charges and accrued income -€46,782
down €46,782 (-55.0%), from €85,020 to €38,238
- Receivables within one year +€31,763
up €31,763 (+150%), from €21,140 to €52,903
of which Other amounts receivable: +€44,581
- Cash +€15,267
up €15,267 (+7,447%), from €205 to €15,472
mainly Deferred charges and accrued income (+€46,782) and Tax, wage and social debts (+€16,484)
- Tax, wage and social debts +€16,484
up €16,484 (+129%), from €12,772 to €29,256
- Short-term financial debts -€11,058
no longer reported in 2024 (was €11,058)
- Debts after one year -€6,236
no longer reported in 2024 (was €6,236)
- Current portion of long-term debt +€4,156
up €4,156 (+444%), from €935 to €5,091
- Other debts -€3,384
no longer reported in 2024 (was €3,384)
- Gross operating margin +€2,212
up €2,212 (+21.4%), from €10,325 to €12,537
- Financial charges +€1,470
up €1,470 (+41.8%), from €3,520 to €4,990
- Other operating charges +€616
new in 2024: €616
- Taxes +€523
up €523 (+9.4%), from €5,565 to €6,088
- Financial income +€192
new in 2024: €192
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 | €108,593 | €108,398 | -€195 | -0.2% |
| Fixed assets | 21/28 | €2,228 | €1,785 | -€443 | -19.9% |
| Tangible fixed assets | 22/27 | €628 | €185 | -€443 | -70.5% |
| Furniture and vehicles | 24 | €628 | €185 | -€443 | -70.5% |
| Financial fixed assets | 28 | €1,600 | €1,600 | = | 0.0% |
| Current assets | 29/58 | €106,365 | €106,613 | +€248 | +0.2% |
| Amounts receivable within one year | 40/41 | €21,140 | €52,903 | +€31,763 | +150% |
| Trade receivables | 40 | €12,818 | - | -€12,818 | |
| Other amounts receivable | 41 | €8,322 | €52,903 | +€44,581 | +536% |
| Cash at bank and in hand | 54/58 | €205 | €15,472 | +€15,267 | +7,447% |
| Deferred charges and accrued income | 490/1 | €85,020 | €38,238 | -€46,782 | -55.0% |
| Total equity and liabilities | 10/49 | €108,593 | €108,398 | -€195 | -0.2% |
| Equity | 10/15 | €57,903 | €58,495 | +€592 | +1.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Share premium | 1100/10 | - | €6,200 | +€6,200 | |
| Other | 1109/19 | €6,200 | - | -€6,200 | |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | €49,843 | €50,435 | +€592 | +1.2% |
| Amounts payable | 17/49 | €50,690 | €49,903 | -€787 | -1.6% |
| Amounts payable after more than one year | 17 | €6,236 | - | -€6,236 | |
| Financial debts | 170/4 | €6,236 | - | -€6,236 | |
| Amounts payable within one year | 42/48 | €44,454 | €49,903 | +€5,449 | +12.3% |
| Current portion of amounts payable after more than one year | 42 | €935 | €5,091 | +€4,156 | +444% |
| Financial debts | 43 | €11,058 | - | -€11,058 | |
| Credit institutions | 430/8 | €11,058 | - | -€11,058 | |
| Trade debts | 44 | €16,305 | €15,556 | -€749 | -4.6% |
| Suppliers | 440/4 | €16,305 | €15,556 | -€749 | -4.6% |
| Taxes, remuneration and social security | 45 | €12,772 | €29,256 | +€16,484 | +129% |
| Taxes | 450/3 | €12,772 | €29,256 | +€16,484 | +129% |
| Other amounts payable | 47/48 | €3,384 | - | -€3,384 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €443 | €443 | = | 0.0% |
| Other operating charges | 640/8 | - | €616 | +€616 | |
| Gross operating margin | 9900 | €10,325 | €12,537 | +€2,212 | +21.4% |
| Operating profit (loss) | 9901 | €9,882 | €11,478 | +€1,596 | +16.2% |
| Financial income | 75/76B | - | €192 | +€192 | |
| Recurring financial income | 75 | - | €192 | +€192 | |
| Financial charges | 65/66B | €3,520 | €4,990 | +€1,470 | +41.8% |
| Recurring financial charges | 65 | €3,520 | €4,990 | +€1,470 | +41.8% |
| Profit (loss) for the period before taxes | 9903 | €6,362 | €6,680 | +€318 | +5.0% |
| Income taxes | 67/77 | €5,565 | €6,088 | +€523 | +9.4% |
| Profit (loss) for the period | 9904 | €797 | €592 | -€205 | -25.7% |
| Profit (loss) for the period to be appropriated | 9905 | €797 | €592 | -€205 | -25.7% |
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 28 October 2026 via checked.be.