ILA: 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.
ILA
Largest movements
- Receivables within one year +€8,537
up €8,537 (+51.1%), from €16,707 to €25,244
of which Trade receivables: +€18,718
- Cash -€7,044
down €7,044 (-91.3%), from €7,717 to €673
mainly Trade debts (-€23,042) and Receivables within one year (-€8,537)
- Tangible fixed assets +€2,704
up €2,704 (+59.2%), from €4,567 to €7,271
of which Furniture and vehicles: +€3,296
- Deferred charges and accrued income -€1,418
down €1,418 (-45.6%), from €3,107 to €1,689
- Trade debts -€23,042
down €23,042 (-66.0%), from €34,923 to €11,880
- Profit (loss) carried forward +€18,994
up €18,994 (+52.6%), from -€36,095 to -€17,101
- Other debts +€6,127
up €6,127 (+20.7%), from €29,610 to €35,737
- Purchases and services -€91,001
down €91,001 (-38.7%), from €235,362 to €144,360
- Turnover -€78,629
down €78,629 (-31.7%), from €247,926 to €169,297
- Gross operating margin +€12,372
up €12,372 (+98.5%), from €12,564 to €24,937
- Staff costs -€9,520
down €9,520 (-81.0%), from €11,757 to €2,237
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 | €32,421 | €34,981 | +€2,560 | +7.9% |
| Fixed assets | 21/28 | €4,889 | €7,375 | +€2,485 | +50.8% |
| Tangible fixed assets | 22/27 | €4,567 | €7,271 | +€2,704 | +59.2% |
| Plant, machinery and equipment | 23 | €1,607 | €1,014 | -€593 | -36.9% |
| Furniture and vehicles | 24 | €2,960 | €6,257 | +€3,296 | +111% |
| Financial fixed assets | 28 | €322 | €104 | -€218 | -67.7% |
| Current assets | 29/58 | €27,532 | €27,607 | +€75 | +0.3% |
| Amounts receivable within one year | 40/41 | €16,707 | €25,244 | +€8,537 | +51.1% |
| Trade receivables | 40 | €3,545 | €22,263 | +€18,718 | +528% |
| Other amounts receivable | 41 | €13,163 | €2,982 | -€10,181 | -77.3% |
| Cash at bank and in hand | 54/58 | €7,717 | €673 | -€7,044 | -91.3% |
| Deferred charges and accrued income | 490/1 | €3,107 | €1,689 | -€1,418 | -45.6% |
| Total equity and liabilities | 10/49 | €32,421 | €34,981 | +€2,560 | +7.9% |
| Equity | 10/15 | -€33,095 | -€14,101 | +€18,994 | +57.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€36,095 | -€17,101 | +€18,994 | +52.6% |
| Amounts payable | 17/49 | €65,516 | €49,082 | -€16,434 | -25.1% |
| Amounts payable within one year | 42/48 | €65,516 | €48,875 | -€16,641 | -25.4% |
| Trade debts | 44 | €34,923 | €11,880 | -€23,042 | -66.0% |
| Suppliers | 440/4 | €34,923 | €11,880 | -€23,042 | -66.0% |
| Taxes, remuneration and social security | 45 | €983 | €1,258 | +€275 | +28.0% |
| Taxes | 450/3 | €845 | €514 | -€330 | -39.1% |
| Remuneration and social security | 454/9 | €138 | €743 | +€605 | +438% |
| Other amounts payable | 47/48 | €29,610 | €35,737 | +€6,127 | +20.7% |
| Accrued charges and deferred income | 492/3 | - | €207 | +€207 | |
| Turnover | 70 | €247,926 | €169,297 | -€78,629 | -31.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €235,362 | €144,360 | -€91,001 | -38.7% |
| Remuneration, social security and pensions | 62 | €11,757 | €2,237 | -€9,520 | -81.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €640 | €1,126 | +€486 | +75.9% |
| Other operating charges | 640/8 | €2,165 | €2,033 | -€132 | -6.1% |
| Gross operating margin | 9900 | €12,564 | €24,937 | +€12,372 | +98.5% |
| Operating profit (loss) | 9901 | -€1,998 | €19,540 | +€21,538 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €586 | €322 | -€264 | -45.1% |
| Recurring financial charges | 65 | €586 | €322 | -€264 | -45.1% |
| Profit (loss) for the period before taxes | 9903 | -€2,584 | €19,218 | +€21,803 | |
| Income taxes | 67/77 | €303 | €224 | -€79 | -26.1% |
| Profit (loss) for the period | 9904 | -€2,888 | €18,994 | +€21,882 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,888 | €18,994 | +€21,882 |
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.