I.L. CONSULTING: 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.
I.L. CONSULTING
Largest movements
- Cash +€114,484
up €114,484 (+38.9%), from €294,461 to €408,945
mainly Net result for the year (+€181,066) and Depreciation (+€42,600)
- Receivables within one year -€26,741
down €26,741 (-20.2%), from €132,377 to €105,636
of which Other amounts receivable: -€14,727
- Reserves +€97,713
up €97,713 (+14.6%), from €670,570 to €768,283
of which Distributable reserves: +€97,713
- Other debts +€24,685
up €24,685 (+44.9%), from €55,021 to €79,707
- Tax, wage and social debts -€17,449
down €17,449 (-18.9%), from €92,288 to €74,839
- Gross operating margin -€56,883
down €56,883 (-14.8%), from €383,220 to €326,336
- Taxes -€15,108
down €15,108 (-13.2%), from €114,554 to €99,445
- Depreciation +€7,386
up €7,386 (+21.0%), from €35,214 to €42,600
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.
Derived cash bridge
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 | €879,766 | €971,615 | +€91,849 | +10.4% |
| Fixed assets | 21/28 | €430,006 | €434,780 | +€4,774 | +1.1% |
| Tangible fixed assets | 22/27 | €430,006 | €434,780 | +€4,774 | +1.1% |
| Land and buildings | 22 | €402,350 | €409,842 | +€7,493 | +1.9% |
| Plant, machinery and equipment | 23 | €6,918 | €5,048 | -€1,870 | -27.0% |
| Furniture and vehicles | 24 | €5,495 | €5,471 | -€23 | -0.4% |
| Other tangible fixed assets | 26 | €15,244 | €14,418 | -€825 | -5.4% |
| Current assets | 29/58 | €449,759 | €536,835 | +€87,075 | +19.4% |
| Amounts receivable after more than one year | 29 | €22,034 | €22,034 | = | 0.0% |
| Other amounts receivable | 291 | €22,034 | €22,034 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €132,377 | €105,636 | -€26,741 | -20.2% |
| Trade receivables | 40 | €110,887 | €98,873 | -€12,014 | -10.8% |
| Other amounts receivable | 41 | €21,490 | €6,763 | -€14,727 | -68.5% |
| Cash at bank and in hand | 54/58 | €294,461 | €408,945 | +€114,484 | +38.9% |
| Deferred charges and accrued income | 490/1 | €888 | €220 | -€668 | -75.2% |
| Total equity and liabilities | 10/49 | €879,766 | €971,615 | +€91,849 | +10.4% |
| Equity | 10/15 | €680,491 | €776,537 | +€96,047 | +14.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €670,570 | €768,283 | +€97,713 | +14.6% |
| Tax-exempt reserves | 132 | €40,416 | €40,416 | = | 0.0% |
| Distributable reserves | 133 | €630,154 | €727,867 | +€97,713 | +15.5% |
| Profit (loss) carried forward | 14 | €3,721 | €2,055 | -€1,666 | -44.8% |
| Amounts payable | 17/49 | €199,275 | €195,078 | -€4,197 | -2.1% |
| Amounts payable after more than one year | 17 | €34,473 | €25,240 | -€9,233 | -26.8% |
| Financial debts | 170/4 | €34,273 | €25,040 | -€9,233 | -26.9% |
| Other amounts payable | 178/9 | €200 | €200 | = | 0.0% |
| Amounts payable within one year | 42/48 | €158,463 | €164,929 | +€6,467 | +4.1% |
| Current portion of amounts payable after more than one year | 42 | €8,987 | €9,233 | +€246 | +2.7% |
| Trade debts | 44 | €2,167 | €1,151 | -€1,016 | -46.9% |
| Suppliers | 440/4 | €2,167 | €1,151 | -€1,016 | -46.9% |
| Taxes, remuneration and social security | 45 | €92,288 | €74,839 | -€17,449 | -18.9% |
| Taxes | 450/3 | €92,288 | €74,839 | -€17,449 | -18.9% |
| Other amounts payable | 47/48 | €55,021 | €79,707 | +€24,685 | +44.9% |
| Accrued charges and deferred income | 492/3 | €6,339 | €4,908 | -€1,431 | -22.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,214 | €42,600 | +€7,386 | +21.0% |
| Other operating charges | 640/8 | €4,417 | €2,967 | -€1,450 | -32.8% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €383,220 | €326,336 | -€56,883 | -14.8% |
| Operating profit (loss) | 9901 | €343,589 | €280,769 | -€62,820 | -18.3% |
| Financial income | 75/76B | €2 | €3,725 | +€3,723 | +161,152% |
| Recurring financial income | 75 | €2 | €3,725 | +€3,723 | +161,152% |
| Financial charges | 65/66B | €4,174 | €3,983 | -€191 | -4.6% |
| Recurring financial charges | 65 | €4,174 | €3,983 | -€191 | -4.6% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €339,418 | €280,511 | -€58,906 | -17.4% |
| Income taxes | 67/77 | €114,554 | €99,445 | -€15,108 | -13.2% |
| Profit (loss) for the period | 9904 | €224,864 | €181,066 | -€43,798 | -19.5% |
| Transfer to tax-exempt reserves | 689 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €224,864 | €181,066 | -€43,798 | -19.5% |
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 16 October 2026 via checked.be.