ILAN: 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.
ILAN
Largest movements
- Tangible fixed assets +€6,257
new in 2025: €6,257
- Receivables within one year +€6,145
up €6,145 (+31542.6%), from €19 to €6,164
of which Other amounts receivable: +€6,025
- Deferred charges and accrued income +€246
new in 2025: €246
- Reserves +€7,558
new in 2025: €7,558
- Profit (loss) carried forward +€5,202
no longer reported in 2025 (was -€5,202)
- Other debts -€3,222
down €3,222 (-100.0%), from €3,222 to €0
- Tax, wage and social debts +€2,085
new in 2025: €2,085
- Trade debts +€1,024
new in 2025: €1,024
- Gross operating margin +€16,447
up €16,447, from -€424 to €16,024
- Taxes +€2,085
new in 2025: €2,085
- Depreciation +€943
new in 2025: €943
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.
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €19 | €12,667 | +€12,647 | +64925.3% |
| Fixed assets | 21/28 | - | €6,257 | +€6,257 | |
| Tangible fixed assets | 22/27 | - | €6,257 | +€6,257 | |
| Furniture and vehicles | 24 | - | €6,257 | +€6,257 | |
| Current assets | 29/58 | €19 | €6,410 | +€6,390 | +32804.6% |
| Amounts receivable within one year | 40/41 | €19 | €6,164 | +€6,145 | +31542.6% |
| Trade receivables | 40 | - | €120 | +€120 | |
| Other amounts receivable | 41 | €19 | €6,044 | +€6,025 | +30926.6% |
| Deferred charges and accrued income | 490/1 | - | €246 | +€246 | |
| Total equity and liabilities | 10/49 | €19 | €12,667 | +€12,647 | +64925.3% |
| Equity | 10/15 | -€3,202 | €9,558 | +€12,760 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | - | €7,558 | +€7,558 | |
| Distributable reserves | 133 | - | €7,558 | +€7,558 | |
| Profit (loss) carried forward | 14 | -€5,202 | - | +€5,202 | |
| Amounts payable | 17/49 | €3,222 | €3,109 | -€113 | -3.5% |
| Amounts payable within one year | 42/48 | €3,222 | €3,109 | -€113 | -3.5% |
| Trade debts | 44 | - | €1,024 | +€1,024 | |
| Suppliers | 440/4 | - | €1,024 | +€1,024 | |
| Taxes, remuneration and social security | 45 | - | €2,085 | +€2,085 | |
| Taxes | 450/3 | - | €2,085 | +€2,085 | |
| Other amounts payable | 47/48 | €3,222 | €0 | -€3,222 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €943 | +€943 | |
| Other operating charges | 640/8 | €281 | €227 | -€55 | -19.4% |
| Gross operating margin | 9900 | -€424 | €16,024 | +€16,447 | |
| Operating profit (loss) | 9901 | -€705 | €14,854 | +€15,559 | |
| Financial charges | 65/66B | - | €9 | +€9 | |
| Recurring financial charges | 65 | - | €9 | +€9 | |
| Profit (loss) for the period before taxes | 9903 | -€705 | €14,845 | +€15,550 | |
| Income taxes | 67/77 | - | €2,085 | +€2,085 | |
| Profit (loss) for the period | 9904 | -€705 | €12,760 | +€13,465 | |
| Profit (loss) for the period to be appropriated | 9905 | -€705 | €12,760 | +€13,465 |
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 9 October 2026 via checked.be.