ILANKA: 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.
ILANKA
Largest movements
- Tangible fixed assets +€80,099
up €80,099 (+33.2%), from €240,942 to €321,041
of which Land and buildings: +€80,867
- Financial fixed assets +€79,100
up €79,100 (+8790.0%), from €900 to €80,000
- Receivables within one year +€76,467
up €76,467 (+551.0%), from €13,878 to €90,345
of which Trade receivables: +€75,964
- Stocks and contracts -€32,986
down €32,986 (-12.4%), from €266,100 to €233,114
- Cash +€19,742
up €19,742 (+105.6%), from €18,695 to €38,437
mainly Contributions, distributions and other (+€99,833) and Net result for the year (+€59,310)
- Profit (loss) carried forward +€82,642
up €82,642, from -€47,689 to €34,953
- Other debts -€77,606
down €77,606 (-87.5%), from €88,695 to €11,089
- Revaluation surpluses +€76,500
up €76,500, from €0 to €76,500
- Accrued charges and deferred income +€54,667
new in 2025: €54,667
- Trade debts +€34,132
up €34,132 (+160.6%), from €21,253 to €55,385
- Depreciation -€24,833
down €24,833 (-40.4%), from €61,420 to €36,587
- Gross operating margin -€23,910
down €23,910 (-15.8%), from €151,703 to €127,793
- Taxes +€18,937
up €18,937, from €0 to €18,937
- Financial charges -€1,802
down €1,802 (-17.0%), from €10,625 to €8,823
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 | €540,515 | €766,930 | +€226,415 | +41.9% |
| Fixed assets | 21/28 | €241,842 | €403,457 | +€161,615 | +66.8% |
| Intangible fixed assets | 21 | €0 | €2,415 | +€2,415 | |
| Tangible fixed assets | 22/27 | €240,942 | €321,041 | +€80,099 | +33.2% |
| Land and buildings | 22 | €203,149 | €284,016 | +€80,867 | +39.8% |
| Plant, machinery and equipment | 23 | €8,140 | €11,137 | +€2,997 | +36.8% |
| Furniture and vehicles | 24 | €29,653 | €25,888 | -€3,765 | -12.7% |
| Financial fixed assets | 28 | €900 | €80,000 | +€79,100 | +8790.0% |
| Current assets | 29/58 | €298,673 | €363,473 | +€64,800 | +21.7% |
| Stocks and contracts in progress | 3 | €266,100 | €233,114 | -€32,986 | -12.4% |
| Stocks | 30/36 | €266,100 | €233,114 | -€32,986 | -12.4% |
| Amounts receivable within one year | 40/41 | €13,878 | €90,345 | +€76,467 | +551.0% |
| Trade receivables | 40 | €13,878 | €89,842 | +€75,964 | +547.4% |
| Other amounts receivable | 41 | €0 | €503 | +€503 | |
| Cash at bank and in hand | 54/58 | €18,695 | €38,437 | +€19,742 | +105.6% |
| Deferred charges and accrued income | 490/1 | - | €1,576 | +€1,576 | |
| Total equity and liabilities | 10/49 | €540,515 | €766,930 | +€226,415 | +41.9% |
| Equity | 10/15 | -€39,629 | €119,513 | +€159,142 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Revaluation surpluses | 12 | €0 | €76,500 | +€76,500 | |
| 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 | -€47,689 | €34,953 | +€82,642 | |
| Amounts payable | 17/49 | €580,144 | €647,416 | +€67,272 | +11.6% |
| Amounts payable after more than one year | 17 | €402,735 | €416,141 | +€13,406 | +3.3% |
| Financial debts | 170/4 | €402,735 | €416,141 | +€13,406 | +3.3% |
| Amounts payable within one year | 42/48 | €177,409 | €176,608 | -€800 | -0.5% |
| Current portion of amounts payable after more than one year | 42 | €57,643 | €88,876 | +€31,233 | +54.2% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €21,253 | €55,385 | +€34,132 | +160.6% |
| Suppliers | 440/4 | €21,253 | €55,385 | +€34,132 | +160.6% |
| Taxes, remuneration and social security | 45 | €9,818 | €21,259 | +€11,441 | +116.5% |
| Taxes | 450/3 | €9,818 | €21,259 | +€11,441 | +116.5% |
| Other amounts payable | 47/48 | €88,695 | €11,089 | -€77,606 | -87.5% |
| Accrued charges and deferred income | 492/3 | - | €54,667 | +€54,667 | |
| Remuneration, social security and pensions | 62 | €163 | - | -€163 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €61,420 | €36,587 | -€24,833 | -40.4% |
| Other operating charges | 640/8 | €4,884 | €5,600 | +€716 | +14.7% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €151,703 | €127,793 | -€23,910 | -15.8% |
| Operating profit (loss) | 9901 | €85,236 | €85,606 | +€370 | +0.4% |
| Financial income | 75/76B | €1,226 | €1,463 | +€237 | +19.4% |
| Recurring financial income | 75 | €1,226 | €1,463 | +€237 | +19.4% |
| Financial charges | 65/66B | €10,625 | €8,823 | -€1,802 | -17.0% |
| Recurring financial charges | 65 | €10,625 | €8,823 | -€1,802 | -17.0% |
| Profit (loss) for the period before taxes | 9903 | €75,837 | €78,246 | +€2,409 | +3.2% |
| Income taxes | 67/77 | €0 | €18,937 | +€18,937 | |
| Profit (loss) for the period | 9904 | €75,837 | €59,310 | -€16,527 | -21.8% |
| Profit (loss) for the period to be appropriated | 9905 | €75,837 | €59,310 | -€16,527 | -21.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.