Ilam: 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.
Ilam
Largest movements
- Receivables within one year +€15,287
up €15,287 (+23.4%), from €65,254 to €80,541
of which Other amounts receivable: +€12,047
- Tangible fixed assets -€14,764
down €14,764 (-29.1%), from €50,781 to €36,017
of which Furniture and vehicles: -€11,932
- Cash -€9,828
down €9,828 (-40.6%), from €24,179 to €14,351
mainly Contributions, distributions and other (-€32,595) and Tax, wage and social debts (-€15,961)
- Deferred charges and accrued income -€2,220
down €2,220 (-58.2%), from €3,817 to €1,597
- Other debts +€39,000
new in 2024: €39,000
- Tax, wage and social debts -€15,961
down €15,961 (-50.6%), from €31,535 to €15,574
of which Taxes: -€9,540
- Trade debts -€15,478
down €15,478 (-94.3%), from €16,417 to €938
- Debts after one year -€11,208
down €11,208 (-100%), from €11,208 to €0
- Profit (loss) carried forward -€8,308
down €8,308 (-11.9%), from €69,822 to €61,514
- Taxes -€21,092
down €21,092 (-89.3%), from €23,612 to €2,520
- Gross operating margin -€18,636
down €18,636 (-17.5%), from €106,669 to €88,034
- Staff costs -€5,396
down €5,396 (-11.7%), from €46,005 to €40,610
- Other operating charges -€4,427
down €4,427 (-73.8%), from €5,994 to €1,568
- Financial charges +€1,903
up €1,903 (+160%), from €1,192 to €3,095
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €154,020 | €142,494 | -€11,525 | -7.5% |
| Fixed assets | 21/28 | €51,111 | €36,348 | -€14,764 | -28.9% |
| Tangible fixed assets | 22/27 | €50,781 | €36,017 | -€14,764 | -29.1% |
| Plant, machinery and equipment | 23 | €4,947 | €3,212 | -€1,734 | -35.1% |
| Furniture and vehicles | 24 | €41,730 | €29,797 | -€11,932 | -28.6% |
| Other tangible fixed assets | 26 | €4,104 | €3,007 | -€1,097 | -26.7% |
| Financial fixed assets | 28 | €331 | €331 | = | 0.0% |
| Current assets | 29/58 | €102,908 | €106,147 | +€3,238 | +3.1% |
| Stocks and contracts in progress | 3 | €9,658 | €9,658 | = | 0.0% |
| Stocks | 30/36 | €9,658 | €9,658 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €65,254 | €80,541 | +€15,287 | +23.4% |
| Trade receivables | 40 | €38,275 | €41,515 | +€3,240 | +8.5% |
| Other amounts receivable | 41 | €26,979 | €39,026 | +€12,047 | +44.7% |
| Cash at bank and in hand | 54/58 | €24,179 | €14,351 | -€9,828 | -40.6% |
| Deferred charges and accrued income | 490/1 | €3,817 | €1,597 | -€2,220 | -58.2% |
| Total equity and liabilities | 10/49 | €154,020 | €142,494 | -€11,525 | -7.5% |
| Equity | 10/15 | €84,082 | €75,774 | -€8,308 | -9.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €69,822 | €61,514 | -€8,308 | -11.9% |
| Amounts payable | 17/49 | €69,938 | €66,721 | -€3,217 | -4.6% |
| Amounts payable after more than one year | 17 | €11,208 | €0 | -€11,208 | -100% |
| Financial debts | 170/4 | €11,208 | €0 | -€11,208 | -100% |
| Amounts payable within one year | 42/48 | €58,730 | €66,721 | +€7,991 | +13.6% |
| Current portion of amounts payable after more than one year | 42 | €10,778 | €11,208 | +€430 | +4.0% |
| Trade debts | 44 | €16,417 | €938 | -€15,478 | -94.3% |
| Suppliers | 440/4 | €16,417 | €938 | -€15,478 | -94.3% |
| Taxes, remuneration and social security | 45 | €31,535 | €15,574 | -€15,961 | -50.6% |
| Taxes | 450/3 | €22,948 | €13,408 | -€9,540 | -41.6% |
| Remuneration and social security | 454/9 | €8,587 | €2,166 | -€6,421 | -74.8% |
| Other amounts payable | 47/48 | - | €39,000 | +€39,000 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €46,005 | €40,610 | -€5,396 | -11.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,493 | €15,954 | +€461 | +3.0% |
| Other operating charges | 640/8 | €5,994 | €1,568 | -€4,427 | -73.8% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €106,669 | €88,034 | -€18,636 | -17.5% |
| Operating profit (loss) | 9901 | €39,177 | €29,902 | -€9,275 | -23.7% |
| Financial income | 75/76B | €1,033 | €0 | -€1,033 | -100% |
| Recurring financial income | 75 | €1,033 | €0 | -€1,033 | -100% |
| Financial charges | 65/66B | €1,192 | €3,095 | +€1,903 | +160% |
| Recurring financial charges | 65 | €1,192 | €3,095 | +€1,903 | +160% |
| Profit (loss) for the period before taxes | 9903 | €39,017 | €26,807 | -€12,210 | -31.3% |
| Income taxes | 67/77 | €23,612 | €2,520 | -€21,092 | -89.3% |
| Profit (loss) for the period | 9904 | €15,405 | €24,287 | +€8,882 | +57.7% |
| Profit (loss) for the period to be appropriated | 9905 | €15,405 | €24,287 | +€8,882 | +57.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.