JILYBRI: 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.
JILYBRI
Largest movements
- Cash +€160,345
up €160,345 (+1807.3%), from €8,872 to €169,217
mainly Current investments (+€120,000) and Net result for the year (+€40,554)
- Current investments -€120,000
down €120,000 (-100.0%), from €120,000 to €0
- Tangible fixed assets -€23,012
down €23,012 (-15.8%), from €145,438 to €122,426
of which Other tangible fixed assets: -€19,853
- Profit (loss) carried forward +€40,554
up €40,554 (+62.5%), from -€64,859 to -€24,306
- Debts after one year -€20,804
down €20,804 (-4.6%), from €447,997 to €427,193
of which Financial debts: -€20,804
- Financial charges -€13,961
down €13,961 (-69.0%), from €20,229 to €6,268
- Gross operating margin +€5,591
up €5,591 (+8.8%), from €63,309 to €68,900
- Financial income +€1,492
up €1,492 (+273.2%), from €546 to €2,039
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 | €419,311 | €437,992 | +€18,681 | +4.5% |
| Fixed assets | 21/28 | €285,438 | €262,426 | -€23,012 | -8.1% |
| Tangible fixed assets | 22/27 | €145,438 | €122,426 | -€23,012 | -15.8% |
| Furniture and vehicles | 24 | €4,212 | €1,053 | -€3,159 | -75.0% |
| Other tangible fixed assets | 26 | €141,227 | €121,373 | -€19,853 | -14.1% |
| Financial fixed assets | 28 | €140,000 | €140,000 | = | 0.0% |
| Current assets | 29/58 | €133,872 | €175,566 | +€41,693 | +31.1% |
| Amounts receivable within one year | 40/41 | €5,000 | €6,103 | +€1,103 | +22.1% |
| Other amounts receivable | 41 | €5,000 | €6,103 | +€1,103 | +22.1% |
| Current investments | 50/53 | €120,000 | €0 | -€120,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €8,872 | €169,217 | +€160,345 | +1807.3% |
| Deferred charges and accrued income | 490/1 | - | €246 | +€246 | |
| Total equity and liabilities | 10/49 | €419,311 | €437,992 | +€18,681 | +4.5% |
| Equity | 10/15 | -€50,599 | -€10,046 | +€40,554 | +80.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| 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 | -€64,859 | -€24,306 | +€40,554 | +62.5% |
| Amounts payable | 17/49 | €469,910 | €448,038 | -€21,873 | -4.7% |
| Amounts payable after more than one year | 17 | €447,997 | €427,193 | -€20,804 | -4.6% |
| Financial debts | 170/4 | €139,792 | €118,988 | -€20,804 | -14.9% |
| Other amounts payable | 178/9 | €308,206 | €308,206 | = | 0.0% |
| Amounts payable within one year | 42/48 | €21,913 | €20,845 | -€1,069 | -4.9% |
| Current portion of amounts payable after more than one year | 42 | €20,023 | €20,804 | +€781 | +3.9% |
| Trade debts | 44 | - | €41 | +€41 | |
| Suppliers | 440/4 | - | €41 | +€41 | |
| Taxes, remuneration and social security | 45 | €1,890 | €0 | -€1,890 | -100.0% |
| Taxes | 450/3 | €1,890 | €0 | -€1,890 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,012 | €23,012 | = | 0.0% |
| Other operating charges | 640/8 | €1,127 | €1,105 | -€22 | -1.9% |
| Gross operating margin | 9900 | €63,309 | €68,900 | +€5,591 | +8.8% |
| Operating profit (loss) | 9901 | €39,170 | €44,783 | +€5,613 | +14.3% |
| Financial income | 75/76B | €546 | €2,039 | +€1,492 | +273.2% |
| Recurring financial income | 75 | €546 | €2,039 | +€1,492 | +273.2% |
| Financial charges | 65/66B | €20,229 | €6,268 | -€13,961 | -69.0% |
| Recurring financial charges | 65 | €20,229 | €6,268 | -€13,961 | -69.0% |
| Profit (loss) for the period before taxes | 9903 | €19,487 | €40,554 | +€21,067 | +108.1% |
| Profit (loss) for the period | 9904 | €19,487 | €40,554 | +€21,067 | +108.1% |
| Profit (loss) for the period to be appropriated | 9905 | €19,487 | €40,554 | +€21,067 | +108.1% |
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 4 October 2026 via checked.be.