ILAN & Co: 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.
ILAN & Co
Largest movements
- Receivables within one year +€102,899
up €102,899 (+186.9%), from €55,053 to €157,951
of which Other amounts receivable: +€103,049
- Tangible fixed assets +€41,025
up €41,025 (+59.2%), from €69,354 to €110,379
of which Furniture and vehicles: +€50,884
- Cash -€13,063
down €13,063 (-19.5%), from €67,055 to €53,993
mainly Receivables within one year (-€102,899) and Investment in fixed assets (net) (-€61,800)
- Reserves +€80,000
up €80,000 (+272.5%), from €29,360 to €109,360
of which Distributable reserves: +€80,000
- Debts after one year +€47,795
new in 2025: €47,795
- Profit (loss) carried forward +€5,972
up €5,972 (+1.8%), from €335,064 to €341,036
- Gross operating margin +€120,730
up €120,730 (+199.1%), from €60,636 to €181,367
- Taxes +€30,513
up €30,513 (+257.4%), from €11,852 to €42,365
- Other operating charges +€17,413
up €17,413 (+2342.5%), from €743 to €18,156
- Financial charges +€12,392
up €12,392 (+305.1%), from €4,062 to €16,454
- Depreciation +€10,526
up €10,526 (+102.7%), from €10,249 to €20,775
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
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 | €445,124 | €571,734 | +€126,609 | +28.4% |
| Fixed assets | 21/28 | €91,179 | €132,204 | +€41,025 | +45.0% |
| Tangible fixed assets | 22/27 | €69,354 | €110,379 | +€41,025 | +59.2% |
| Plant, machinery and equipment | 23 | €67,876 | €58,018 | -€9,859 | -14.5% |
| Furniture and vehicles | 24 | €1,477 | €52,361 | +€50,884 | +3444.7% |
| Financial fixed assets | 28 | €21,825 | €21,825 | = | 0.0% |
| Current assets | 29/58 | €353,946 | €439,530 | +€85,584 | +24.2% |
| Stocks and contracts in progress | 3 | €231,738 | €227,234 | -€4,504 | -1.9% |
| Stocks | 30/36 | €231,738 | €227,234 | -€4,504 | -1.9% |
| Amounts receivable within one year | 40/41 | €55,053 | €157,951 | +€102,899 | +186.9% |
| Trade receivables | 40 | €2,000 | €1,850 | -€150 | -7.5% |
| Other amounts receivable | 41 | €53,053 | €156,101 | +€103,049 | +194.2% |
| Cash at bank and in hand | 54/58 | €67,055 | €53,993 | -€13,063 | -19.5% |
| Deferred charges and accrued income | 490/1 | €100 | €352 | +€252 | +252.5% |
| Total equity and liabilities | 10/49 | €445,124 | €571,734 | +€126,609 | +28.4% |
| Equity | 10/15 | €383,024 | €468,996 | +€85,972 | +22.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €29,360 | €109,360 | +€80,000 | +272.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €27,500 | €107,500 | +€80,000 | +290.9% |
| Profit (loss) carried forward | 14 | €335,064 | €341,036 | +€5,972 | +1.8% |
| Amounts payable | 17/49 | €62,100 | €102,737 | +€40,637 | +65.4% |
| Amounts payable after more than one year | 17 | - | €47,795 | +€47,795 | |
| Financial debts | 170/4 | - | €47,795 | +€47,795 | |
| Amounts payable within one year | 42/48 | €62,100 | €54,942 | -€7,158 | -11.5% |
| Trade debts | 44 | €7,341 | €2,888 | -€4,452 | -60.7% |
| Suppliers | 440/4 | €7,341 | €2,888 | -€4,452 | -60.7% |
| Taxes, remuneration and social security | 45 | €49,759 | €52,054 | +€2,294 | +4.6% |
| Taxes | 450/3 | €49,759 | €52,019 | +€2,259 | +4.5% |
| Remuneration and social security | 454/9 | - | €35 | +€35 | |
| Other amounts payable | 47/48 | €5,000 | - | -€5,000 | |
| Remuneration, social security and pensions | 62 | €8,768 | €3,060 | -€5,707 | -65.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,249 | €20,775 | +€10,526 | +102.7% |
| Other operating charges | 640/8 | €743 | €18,156 | +€17,413 | +2342.5% |
| Gross operating margin | 9900 | €60,636 | €181,367 | +€120,730 | +199.1% |
| Operating profit (loss) | 9901 | €40,877 | €139,375 | +€98,499 | +241.0% |
| Financial income | 75/76B | €2,798 | €5,416 | +€2,618 | +93.6% |
| Recurring financial income | 75 | €2,798 | €5,416 | +€2,618 | +93.6% |
| Financial charges | 65/66B | €4,062 | €16,454 | +€12,392 | +305.1% |
| Recurring financial charges | 65 | €4,062 | €16,454 | +€12,392 | +305.1% |
| Profit (loss) for the period before taxes | 9903 | €39,613 | €128,337 | +€88,724 | +224.0% |
| Income taxes | 67/77 | €11,852 | €42,365 | +€30,513 | +257.4% |
| Profit (loss) for the period | 9904 | €27,761 | €85,972 | +€58,211 | +209.7% |
| Profit (loss) for the period to be appropriated | 9905 | €27,761 | €85,972 | +€58,211 | +209.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.