E-ILC: 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.
E-ILC
Largest movements
- Cash +€78,141
up €78,141 (+767.2%), from €10,185 to €88,326
mainly Net result for the year (+€68,502) and Other debts (+€20,330)
- Tangible fixed assets +€9,325
up €9,325 (+101.6%), from €9,179 to €18,504
of which Plant, machinery and equipment: +€10,356
- Stocks and contracts -€6,680
down €6,680 (-69.0%), from €9,680 to €3,000
- Receivables within one year +€4,668
up €4,668 (+116.2%), from €4,017 to €8,685
of which Other amounts receivable: +€6,932
- Profit (loss) carried forward +€68,501
up €68,501 (+43.0%), from -€159,360 to -€90,859
- Other debts +€20,330
up €20,330 (+15.6%), from €130,160 to €150,490
- Current portion of long-term debt -€2,359
no longer reported in 2025 (was €2,359)
- Trade debts +€1,394
up €1,394 (+10.3%), from €13,505 to €14,899
- Tax, wage and social debts -€1,221
down €1,221 (-4.5%), from €27,419 to €26,198
of which Remuneration and social security: -€11,420
- Turnover +€433,370
new in 2025: €433,370
- Purchases and services +€215,299
new in 2025: €215,299
- Gross operating margin +€68,231
up €68,231 (+45.5%), from €149,973 to €218,204
- Staff costs +€9,393
up €9,393 (+7.9%), from €119,628 to €129,021
From the 31-12-2024 result to the 31-12-2025 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 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €33,511 | €120,156 | +€86,645 | +258.6% |
| Fixed assets | 21/28 | €9,629 | €18,954 | +€9,325 | +96.8% |
| Tangible fixed assets | 22/27 | €9,179 | €18,504 | +€9,325 | +101.6% |
| Land and buildings | 22 | €6,262 | €5,231 | -€1,031 | -16.5% |
| Plant, machinery and equipment | 23 | €2,917 | €13,273 | +€10,356 | +355.0% |
| Financial fixed assets | 28 | €450 | €450 | = | 0.0% |
| Current assets | 29/58 | €23,882 | €101,202 | +€77,320 | +323.8% |
| Stocks and contracts in progress | 3 | €9,680 | €3,000 | -€6,680 | -69.0% |
| Stocks | 30/36 | €9,680 | €3,000 | -€6,680 | -69.0% |
| Amounts receivable within one year | 40/41 | €4,017 | €8,685 | +€4,668 | +116.2% |
| Trade receivables | 40 | €2,264 | - | -€2,264 | |
| Other amounts receivable | 41 | €1,753 | €8,685 | +€6,932 | +395.5% |
| Cash at bank and in hand | 54/58 | €10,185 | €88,326 | +€78,141 | +767.2% |
| Deferred charges and accrued income | 490/1 | - | €1,191 | +€1,191 | |
| Total equity and liabilities | 10/49 | €33,511 | €120,156 | +€86,645 | +258.6% |
| Equity | 10/15 | -€139,932 | -€71,431 | +€68,501 | +49.0% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €6,928 | €6,927 | -€1 | 0.0% |
| Non-distributable reserves | 130/1 | €1,498 | €1,498 | -€0 | 0.0% |
| Reserves not available under the articles | 1311 | €1,498 | €1,498 | -€0 | 0.0% |
| Tax-exempt reserves | 132 | €5,430 | €5,430 | -€0 | 0.0% |
| Profit (loss) carried forward | 14 | -€159,360 | -€90,859 | +€68,501 | +43.0% |
| Amounts payable | 17/49 | €173,443 | €191,587 | +€18,144 | +10.5% |
| Amounts payable within one year | 42/48 | €173,443 | €191,587 | +€18,144 | +10.5% |
| Current portion of amounts payable after more than one year | 42 | €2,359 | - | -€2,359 | |
| Trade debts | 44 | €13,505 | €14,899 | +€1,394 | +10.3% |
| Suppliers | 440/4 | €13,505 | €14,899 | +€1,394 | +10.3% |
| Taxes, remuneration and social security | 45 | €27,419 | €26,198 | -€1,221 | -4.5% |
| Taxes | 450/3 | €10,605 | €20,804 | +€10,199 | +96.2% |
| Remuneration and social security | 454/9 | €16,814 | €5,394 | -€11,420 | -67.9% |
| Other amounts payable | 47/48 | €130,160 | €150,490 | +€20,330 | +15.6% |
| Turnover | 70 | - | €433,370 | +€433,370 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €215,299 | +€215,299 | |
| Remuneration, social security and pensions | 62 | €119,628 | €129,021 | +€9,393 | +7.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,088 | €5,326 | +€2,238 | +72.5% |
| Other operating charges | 640/8 | €9,244 | €12,401 | +€3,157 | +34.1% |
| Gross operating margin | 9900 | €149,973 | €218,204 | +€68,231 | +45.5% |
| Operating profit (loss) | 9901 | €18,013 | €71,457 | +€53,444 | +296.7% |
| Financial income | 75/76B | €89 | €350 | +€261 | +293.3% |
| Recurring financial income | 75 | €89 | €350 | +€261 | +293.3% |
| Financial charges | 65/66B | €3,028 | €3,305 | +€277 | +9.1% |
| Recurring financial charges | 65 | €3,028 | €3,305 | +€277 | +9.1% |
| Profit (loss) for the period before taxes | 9903 | €15,074 | €68,502 | +€53,428 | +354.4% |
| Income taxes | 67/77 | €345 | - | -€345 | |
| Profit (loss) for the period | 9904 | €14,729 | €68,502 | +€53,773 | +365.1% |
| Profit (loss) for the period to be appropriated | 9905 | €14,729 | €68,502 | +€53,773 | +365.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.