ILAMENA: what changed
Two fiscal 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.
ILAMENA
Largest movements
- Receivables within one year +€27,821
up €27,821 (+132.2%), from €21,052 to €48,873
of which Trade receivables: +€26,018
- Cash -€17,126
down €17,126 (-87.5%), from €19,568 to €2,442
mainly Receivables within one year (-€27,821) and Stocks and contracts (-€16,645)
- Stocks and contracts +€16,645
up €16,645 (+55.8%), from €29,829 to €46,474
- Trade debts +€27,663
up €27,663 (+111.2%), from €24,877 to €52,540
- Profit (loss) carried forward +€11,444
up €11,444, from -€8,863 to €2,581
- Tax, wage and social debts -€6,682
down €6,682 (-73.3%), from €9,120 to €2,438
of which Taxes: -€7,169
- Other debts -€4,740
down €4,740 (-18.5%), from €25,674 to €20,934
- Turnover -€154,661
no longer reported in 2024 (was €154,661)
- Gross operating margin +€51,344
up €51,344, from -€24,019 to €27,325
- Purchases and services -€18,680
no longer reported in 2024 (was €18,680)
- Staff costs +€11,225
up €11,225 (+181.3%), from €6,193 to €17,418
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.
Cash bridge derived
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 | €78,808 | €106,493 | +€27,685 | +35.1% |
| Fixed assets | 21/28 | €8,360 | €8,360 | = | 0.0% |
| Financial fixed assets | 28 | €8,360 | €8,360 | = | 0.0% |
| Current assets | 29/58 | €70,448 | €98,133 | +€27,685 | +39.3% |
| Stocks and contracts in progress | 3 | €29,829 | €46,474 | +€16,645 | +55.8% |
| Stocks | 30/36 | €29,829 | €46,474 | +€16,645 | +55.8% |
| Amounts receivable within one year | 40/41 | €21,052 | €48,873 | +€27,821 | +132.2% |
| Trade receivables | 40 | €20,057 | €46,075 | +€26,018 | +129.7% |
| Other amounts receivable | 41 | €995 | €2,798 | +€1,804 | +181.3% |
| Cash at bank and in hand | 54/58 | €19,568 | €2,442 | -€17,126 | -87.5% |
| Deferred charges and accrued income | 490/1 | €0 | €344 | +€344 | |
| Total equity and liabilities | 10/49 | €78,808 | €106,493 | +€27,685 | +35.1% |
| Equity | 10/15 | €11,137 | €22,581 | +€11,444 | +102.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Capital | 10 | €20,000 | - | -€20,000 | |
| Issued capital | 100 | €20,000 | - | -€20,000 | |
| Profit (loss) carried forward | 14 | -€8,863 | €2,581 | +€11,444 | |
| Amounts payable | 17/49 | €67,671 | €83,912 | +€16,241 | +24.0% |
| Amounts payable within one year | 42/48 | €67,671 | €83,912 | +€16,241 | +24.0% |
| Trade debts | 44 | €24,877 | €52,540 | +€27,663 | +111.2% |
| Suppliers | 440/4 | €24,877 | €52,540 | +€27,663 | +111.2% |
| Advances received on contracts in progress | 46 | €8,000 | €8,000 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €9,120 | €2,438 | -€6,682 | -73.3% |
| Taxes | 450/3 | €7,169 | €0 | -€7,169 | -100.0% |
| Remuneration and social security | 454/9 | €1,951 | €2,438 | +€488 | +25.0% |
| Other amounts payable | 47/48 | €25,674 | €20,934 | -€4,740 | -18.5% |
| Turnover | 70 | €154,661 | - | -€154,661 | |
| Goods, raw materials, services and sundry goods | 60/61 | €18,680 | - | -€18,680 | |
| Remuneration, social security and pensions | 62 | €6,193 | €17,418 | +€11,225 | +181.3% |
| Gross operating margin | 9900 | -€24,019 | €27,325 | +€51,344 | |
| Operating profit (loss) | 9901 | -€30,212 | €9,907 | +€40,119 | |
| Financial income | 75/76B | - | €146 | +€146 | |
| Recurring financial income | 75 | - | €146 | +€146 | |
| Financial charges | 65/66B | €159 | €44 | -€116 | -72.7% |
| Recurring financial charges | 65 | €159 | €44 | -€116 | -72.7% |
| Profit (loss) for the period before taxes | 9903 | -€30,371 | €10,010 | +€40,381 | |
| Income taxes | 67/77 | - | -€1,434 | -€1,434 | |
| Profit (loss) for the period | 9904 | -€30,371 | €11,444 | +€41,815 | |
| Profit (loss) for the period to be appropriated | 9905 | -€30,371 | €11,444 | +€41,815 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.