I-ILLUSIONS: 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.
What changed
I-ILLUSIONS
NACE 62.200, Computer consultancy and computer facilities management
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€61,085
2024 · €20,044+€41,041
Equity
€4.9m
2024 · €4.8m+€61,085
Cash
€699,617
2024 · €702,644-€3,028
Balance sheet total
€5.1m
2024 · €4.9m+€180,804
Largest movements
Assets
- Receivables within one year +€217,363
up €217,363 (+19.6%), from €1.1m to €1.3m
of which Trade receivables: +€199,302
- Deferred charges and accrued income -€85,984
down €85,984 (-43.5%), from €197,580 to €111,596
Equity and liabilities
- Other debts +€112,692
up €112,692 (+565.8%), from €19,918 to €132,611
- Reserves +€60,000
up €60,000 (+1.6%), from €3.9m to €3.9m
Income statement
- Gross operating margin +€173,262
up €173,262 (+51.5%), from €336,679 to €509,941
- Taxes +€139,327
up €139,327, from -€7,106 to €132,221
- Financial charges -€16,437
down €16,437 (-91.6%), from €17,952 to €1,515
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.
Result 2024
€20,044
Gross operating margin
+€173,262
Staff costs
-€810
Depreciation
-€4,391
Other operating charges
-€2,995
Financial income
-€1,136
Financial charges
+€16,437
Taxes
-€139,327
Result 2025
€61,085
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.
From operations
+€179,945
Investment
-€182,973
Financing
€0
Cash 2024
€702,644
From operations (derived)
+€179,945
Net result for the year
+€61,085
Depreciation
+€130,520
Receivables within one year
-€217,363
Deferred charges and accrued income
+€85,984
Trade debts
+€6,016
Tax, wage and social debts
+€1,011
Other debts
+€112,692
Investment (derived)
-€182,973
Investment in fixed assets (net)
-€182,973
Cash 2025
€699,617
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,898,220 | €5,079,024 | +€180,804 | +3.7% |
| Fixed assets | 21/28 | €2,091,785 | €2,144,237 | +€52,452 | +2.5% |
| Intangible fixed assets | 21 | €35,989 | €63,753 | +€27,763 | +77.1% |
| Tangible fixed assets | 22/27 | €1,389,545 | €1,414,234 | +€24,689 | +1.8% |
| Land and buildings | 22 | €1,217,455 | €1,236,420 | +€18,965 | +1.6% |
| Plant, machinery and equipment | 23 | €39,046 | €84,314 | +€45,268 | +115.9% |
| Furniture and vehicles | 24 | €103,043 | €63,499 | -€39,543 | -38.4% |
| Assets under construction and advance payments | 27 | €30,001 | €30,001 | = | 0.0% |
| Financial fixed assets | 28 | €666,250 | €666,250 | = | 0.0% |
| Current assets | 29/58 | €2,806,435 | €2,934,787 | +€128,352 | +4.6% |
| Amounts receivable after more than one year | 29 | €795,000 | €795,000 | = | 0.0% |
| Other amounts receivable | 291 | €795,000 | €795,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,111,211 | €1,328,575 | +€217,363 | +19.6% |
| Trade receivables | 40 | €303,303 | €502,605 | +€199,302 | +65.7% |
| Other amounts receivable | 41 | €807,909 | €825,970 | +€18,061 | +2.2% |
| Cash at bank and in hand | 54/58 | €702,644 | €699,617 | -€3,028 | -0.4% |
| Deferred charges and accrued income | 490/1 | €197,580 | €111,596 | -€85,984 | -43.5% |
| Total equity and liabilities | 10/49 | €4,898,220 | €5,079,024 | +€180,804 | +3.7% |
| Equity | 10/15 | €4,845,881 | €4,906,966 | +€61,085 | +1.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €3,866,860 | €3,926,860 | +€60,000 | +1.6% |
| Distributable reserves | 133 | €3,866,860 | €3,926,860 | +€60,000 | +1.6% |
| Profit (loss) carried forward | 14 | €966,621 | €967,706 | +€1,085 | +0.1% |
| Amounts payable | 17/49 | €52,339 | €172,058 | +€119,719 | +228.7% |
| Amounts payable within one year | 42/48 | €52,339 | €172,058 | +€119,719 | +228.7% |
| Trade debts | 44 | €759 | €6,775 | +€6,016 | +792.1% |
| Suppliers | 440/4 | €759 | €6,775 | +€6,016 | +792.1% |
| Taxes, remuneration and social security | 45 | €31,661 | €32,673 | +€1,011 | +3.2% |
| Taxes | 450/3 | €5,282 | €11,434 | +€6,152 | +116.5% |
| Remuneration and social security | 454/9 | €26,380 | €21,239 | -€5,141 | -19.5% |
| Other amounts payable | 47/48 | €19,918 | €132,611 | +€112,692 | +565.8% |
| Remuneration, social security and pensions | 62 | €219,000 | €219,810 | +€810 | +0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €126,130 | €130,520 | +€4,391 | +3.5% |
| Other operating charges | 640/8 | €6,266 | €9,262 | +€2,995 | +47.8% |
| Gross operating margin | 9900 | €336,679 | €509,941 | +€173,262 | +51.5% |
| Operating profit (loss) | 9901 | -€14,717 | €150,350 | +€165,066 | |
| Financial income | 75/76B | €45,607 | €44,471 | -€1,136 | -2.5% |
| Recurring financial income | 75 | €45,607 | €44,471 | -€1,136 | -2.5% |
| Financial charges | 65/66B | €17,952 | €1,515 | -€16,437 | -91.6% |
| Recurring financial charges | 65 | €17,952 | €1,515 | -€16,437 | -91.6% |
| Profit (loss) for the period before taxes | 9903 | €12,938 | €193,306 | +€180,368 | +1394.1% |
| Income taxes | 67/77 | -€7,106 | €132,221 | +€139,327 | |
| Profit (loss) for the period | 9904 | €20,044 | €61,085 | +€41,041 | +204.8% |
| Profit (loss) for the period to be appropriated | 9905 | €20,044 | €61,085 | +€41,041 | +204.8% |
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 12 October 2026 via checked.be.