Dr. Iliaens J.: what changed
Dr. Iliaens J.
Largest movements
- Cash +€41,693
up €41,693 (+3,288%), from €1,268 to €42,961
mainly Net result for the year (+€38,655) and Tax, wage and social debts (+€3,271)
- Deferred charges and accrued income +€3,073
up €3,073 (+74.2%), from €4,145 to €7,218
- Tangible fixed assets -€651
down €651 (-34.8%), from €1,870 to €1,219
- Profit (loss) carried forward +€38,655
up €38,655 (+1,100%), from €3,513 to €42,167
- Tax, wage and social debts +€3,271
up €3,271 (+349%), from €938 to €4,209
of which Taxes: +€3,285
- Other debts +€2,217
new in 2025: €2,217
- Gross operating margin +€44,866
up €44,866 (+991%), from €4,528 to €49,394
- Taxes +€9,105
up €9,105 (+985%), from €924 to €10,029
- Depreciation +€568
up €568 (+679%), from €84 to €651
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,451 | €51,593 | +€44,142 | +592% |
| Fixed assets | 21/28 | €1,870 | €1,219 | -€651 | -34.8% |
| Tangible fixed assets | 22/27 | €1,870 | €1,219 | -€651 | -34.8% |
| Plant, machinery and equipment | 23 | €1,870 | €1,219 | -€651 | -34.8% |
| Current assets | 29/58 | €5,581 | €50,375 | +€44,794 | +803% |
| Amounts receivable within one year | 40/41 | €168 | €195 | +€27 | +16.1% |
| Trade receivables | 40 | €168 | €195 | +€27 | +16.1% |
| Cash at bank and in hand | 54/58 | €1,268 | €42,961 | +€41,693 | +3,288% |
| Deferred charges and accrued income | 490/1 | €4,145 | €7,218 | +€3,073 | +74.2% |
| Total equity and liabilities | 10/49 | €7,451 | €51,593 | +€44,142 | +592% |
| Equity | 10/15 | €6,513 | €45,167 | +€38,655 | +594% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,513 | €42,167 | +€38,655 | +1,100% |
| Amounts payable | 17/49 | €938 | €6,426 | +€5,488 | +585% |
| Amounts payable within one year | 42/48 | €938 | €6,426 | +€5,488 | +585% |
| Taxes, remuneration and social security | 45 | €938 | €4,209 | +€3,271 | +349% |
| Taxes | 450/3 | €924 | €4,209 | +€3,285 | +356% |
| Remuneration and social security | 454/9 | €14 | €0 | -€14 | -100% |
| Other amounts payable | 47/48 | - | €2,217 | +€2,217 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €84 | €651 | +€568 | +679% |
| Gross operating margin | 9900 | €4,528 | €49,394 | +€44,866 | +991% |
| Operating profit (loss) | 9901 | €4,444 | €48,743 | +€44,299 | +997% |
| Financial charges | 65/66B | €8 | €59 | +€51 | +682% |
| Recurring financial charges | 65 | €8 | €59 | +€51 | +682% |
| Profit (loss) for the period before taxes | 9903 | €4,437 | €48,684 | +€44,247 | +997% |
| Income taxes | 67/77 | €924 | €10,029 | +€9,105 | +985% |
| Profit (loss) for the period | 9904 | €3,513 | €38,655 | +€35,142 | +1,000% |
| Profit (loss) for the period to be appropriated | 9905 | €3,513 | €38,655 | +€35,142 | +1,000% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.