I&L Technical Solutions: 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 Technical Solutions
Largest movements
- Receivables within one year -€188,566
down €188,566 (-83.0%), from €227,176 to €38,610
of which Other amounts receivable: -€126,400
- Tangible fixed assets +€28,252
up €28,252 (+259%), from €10,905 to €39,157
of which Furniture and vehicles: +€29,812
- Cash -€19,719
down €19,719 (-11.9%), from €165,666 to €145,948
mainly Contributions, distributions and other (-€118,687) and Other debts (-€100,018)
- Other debts -€100,018
down €100,018 (-58.9%), from €169,951 to €69,933
- Reserves -€61,947
down €61,947 (-33.2%), from €186,419 to €124,472
- Accrued charges and deferred income -€12,050
down €12,050 (-91.1%), from €13,230 to €1,180
- Trade debts -€6,685
down €6,685 (-88.4%), from €7,560 to €876
- Gross operating margin +€26,759
up €26,759 (+39.2%), from €68,328 to €95,087
- Financial income +€11,747
new in 2025: €11,747
of which Non-recurring financial income: +€7,000
- Taxes +€9,909
up €9,909 (+60.0%), from €16,515 to €26,424
- Depreciation +€7,300
up €7,300 (+257%), from €2,846 to €10,146
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 | €403,747 | €223,731 | -€180,017 | -44.6% |
| Fixed assets | 21/28 | €10,905 | €39,157 | +€28,252 | +259% |
| Tangible fixed assets | 22/27 | €10,905 | €39,157 | +€28,252 | +259% |
| Plant, machinery and equipment | 23 | €8,284 | €7,160 | -€1,123 | -13.6% |
| Furniture and vehicles | 24 | €1,986 | €31,798 | +€29,812 | +1,501% |
| Other tangible fixed assets | 26 | €635 | €199 | -€436 | -68.7% |
| Current assets | 29/58 | €392,842 | €184,574 | -€208,268 | -53.0% |
| Amounts receivable within one year | 40/41 | €227,176 | €38,610 | -€188,566 | -83.0% |
| Trade receivables | 40 | €77,291 | €15,125 | -€62,166 | -80.4% |
| Other amounts receivable | 41 | €149,885 | €23,485 | -€126,400 | -84.3% |
| Cash at bank and in hand | 54/58 | €165,666 | €145,948 | -€19,719 | -11.9% |
| Deferred charges and accrued income | 490/1 | - | €16 | +€16 | |
| Total equity and liabilities | 10/49 | €403,747 | €223,731 | -€180,017 | -44.6% |
| Equity | 10/15 | €206,345 | €144,436 | -€61,909 | -30.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €186,419 | €124,472 | -€61,947 | -33.2% |
| Distributable reserves | 133 | €186,419 | €124,472 | -€61,947 | -33.2% |
| Profit (loss) carried forward | 14 | -€74 | -€36 | +€38 | +51.1% |
| Amounts payable | 17/49 | €197,403 | €79,295 | -€118,107 | -59.8% |
| Amounts payable within one year | 42/48 | €184,173 | €78,115 | -€106,057 | -57.6% |
| Trade debts | 44 | €7,560 | €876 | -€6,685 | -88.4% |
| Suppliers | 440/4 | €7,560 | €876 | -€6,685 | -88.4% |
| Taxes, remuneration and social security | 45 | €6,661 | €7,307 | +€645 | +9.7% |
| Taxes | 450/3 | €6,661 | €7,307 | +€645 | +9.7% |
| Other amounts payable | 47/48 | €169,951 | €69,933 | -€100,018 | -58.9% |
| Accrued charges and deferred income | 492/3 | €13,230 | €1,180 | -€12,050 | -91.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,846 | €10,146 | +€7,300 | +257% |
| Other operating charges | 640/8 | €1,509 | €711 | -€799 | -52.9% |
| Gross operating margin | 9900 | €68,328 | €95,087 | +€26,759 | +39.2% |
| Operating profit (loss) | 9901 | €63,973 | €84,230 | +€20,258 | +31.7% |
| Financial income | 75/76B | - | €11,747 | +€11,747 | |
| Recurring financial income | 75 | - | €4,747 | +€4,747 | |
| Non-recurring financial income | 76B | - | €7,000 | +€7,000 | |
| Financial charges | 65/66B | €13,558 | €12,775 | -€783 | -5.8% |
| Recurring financial charges | 65 | €13,558 | €12,775 | -€783 | -5.8% |
| Profit (loss) for the period before taxes | 9903 | €50,415 | €83,202 | +€32,787 | +65.0% |
| Income taxes | 67/77 | €16,515 | €26,424 | +€9,909 | +60.0% |
| Profit (loss) for the period | 9904 | €33,900 | €56,778 | +€22,878 | +67.5% |
| Profit (loss) for the period to be appropriated | 9905 | €33,900 | €56,778 | +€22,878 | +67.5% |
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 23 October 2026 via checked.be.