ILA MAYAN: 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 MAYAN
Largest movements
- Cash +€18,287
up €18,287 (+78.5%), from €23,307 to €41,594
mainly Trade debts (+€8,141) and Receivables within one year (+€7,690)
- Receivables within one year -€7,690
down €7,690 (-21.1%), from €36,401 to €28,711
of which Trade receivables: -€4,201
- Tangible fixed assets -€5,760
down €5,760 (-14.2%), from €40,696 to €34,936
of which Furniture and vehicles: -€3,530
- Other debts -€8,735
down €8,735 (-21.1%), from €41,438 to €32,702
- Trade debts +€8,141
up €8,141 (+126%), from €6,462 to €14,603
- Profit (loss) carried forward +€6,616
up €6,616 (+23.9%), from €27,680 to €34,296
- Tax, wage and social debts -€1,233
down €1,233 (-19.8%), from €6,223 to €4,991
- Gross operating margin +€7,143
up €7,143 (+82.7%), from €8,636 to €15,779
- Taxes +€2,236
up €2,236 (+521%), from €429 to €2,665
- Depreciation -€1,333
down €1,333 (-18.8%), from €7,093 to €5,760
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 | €100,403 | €105,257 | +€4,853 | +4.8% |
| Fixed assets | 21/28 | €40,696 | €34,936 | -€5,760 | -14.2% |
| Tangible fixed assets | 22/27 | €40,696 | €34,936 | -€5,760 | -14.2% |
| Land and buildings | 22 | €33,546 | €31,678 | -€1,869 | -5.6% |
| Furniture and vehicles | 24 | €5,542 | €2,012 | -€3,530 | -63.7% |
| Other tangible fixed assets | 26 | €1,608 | €1,246 | -€361 | -22.5% |
| Current assets | 29/58 | €59,708 | €70,321 | +€10,614 | +17.8% |
| Amounts receivable within one year | 40/41 | €36,401 | €28,711 | -€7,690 | -21.1% |
| Trade receivables | 40 | €32,912 | €28,711 | -€4,201 | -12.8% |
| Other amounts receivable | 41 | €3,489 | - | -€3,489 | |
| Cash at bank and in hand | 54/58 | €23,307 | €41,594 | +€18,287 | +78.5% |
| Deferred charges and accrued income | 490/1 | - | €16 | +€16 | |
| Total equity and liabilities | 10/49 | €100,403 | €105,257 | +€4,853 | +4.8% |
| Equity | 10/15 | €46,280 | €52,896 | +€6,616 | +14.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,680 | €34,296 | +€6,616 | +23.9% |
| Amounts payable | 17/49 | €54,123 | €52,361 | -€1,763 | -3.3% |
| Amounts payable after more than one year | 17 | - | €50 | +€50 | |
| Other amounts payable | 178/9 | - | €50 | +€50 | |
| Amounts payable within one year | 42/48 | €54,123 | €52,296 | -€1,828 | -3.4% |
| Trade debts | 44 | €6,462 | €14,603 | +€8,141 | +126% |
| Suppliers | 440/4 | €6,462 | €14,603 | +€8,141 | +126% |
| Taxes, remuneration and social security | 45 | €6,223 | €4,991 | -€1,233 | -19.8% |
| Taxes | 450/3 | €6,223 | €4,991 | -€1,233 | -19.8% |
| Other amounts payable | 47/48 | €41,438 | €32,702 | -€8,735 | -21.1% |
| Accrued charges and deferred income | 492/3 | - | €15 | +€15 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,093 | €5,760 | -€1,333 | -18.8% |
| Other operating charges | 640/8 | €621 | €650 | +€29 | +4.6% |
| Gross operating margin | 9900 | €8,636 | €15,779 | +€7,143 | +82.7% |
| Operating profit (loss) | 9901 | €922 | €9,369 | +€8,447 | +916% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €110 | €88 | -€22 | -20.1% |
| Recurring financial charges | 65 | €110 | €88 | -€22 | -20.1% |
| Profit (loss) for the period before taxes | 9903 | €812 | €9,281 | +€8,469 | +1,043% |
| Income taxes | 67/77 | €429 | €2,665 | +€2,236 | +521% |
| Profit (loss) for the period | 9904 | €383 | €6,616 | +€6,233 | +1,627% |
| Profit (loss) for the period to be appropriated | 9905 | €383 | €6,616 | +€6,233 | +1,627% |
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 31 October 2026 via checked.be.