ILASS: 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.
ILASS
Largest movements
- Financial fixed assets +€7,000
up €7,000 (+1.7%), from €402,526 to €409,526
- Reserves +€9,085
up €9,085 (+658%), from €1,380 to €10,465
- Financial income -€27,000
down €27,000 (-100%), from €27,000 to €0
- Gross operating margin +€19,120
up €19,120, from -€8,517 to €10,604
- Taxes +€771
up €771 (+558%), from €138 to €909
- Other operating charges +€391
up €391 (+614%), from €64 to €455
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.
Derived cash bridge
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 | €413,359 | €425,163 | +€11,803 | +2.9% |
| Fixed assets | 21/28 | €402,526 | €409,526 | +€7,000 | +1.7% |
| Financial fixed assets | 28 | €402,526 | €409,526 | +€7,000 | +1.7% |
| Current assets | 29/58 | €10,833 | €15,636 | +€4,803 | +44.3% |
| Amounts receivable within one year | 40/41 | €3,453 | €4,386 | +€933 | +27.0% |
| Other amounts receivable | 41 | €3,453 | €4,386 | +€933 | +27.0% |
| Cash at bank and in hand | 54/58 | €7,380 | €11,250 | +€3,870 | +52.4% |
| Total equity and liabilities | 10/49 | €413,359 | €425,163 | +€11,803 | +2.9% |
| Equity | 10/15 | €406,906 | €415,992 | +€9,085 | +2.2% |
| Contributions | 10/11 | €405,526 | €405,526 | = | 0.0% |
| Reserves | 13 | €1,380 | €10,465 | +€9,085 | +658% |
| Distributable reserves | 133 | €1,380 | €10,465 | +€9,085 | +658% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €6,453 | €9,171 | +€2,718 | +42.1% |
| Amounts payable within one year | 42/48 | €6,453 | €9,171 | +€2,718 | +42.1% |
| Trade debts | 44 | €3,696 | €2,837 | -€859 | -23.3% |
| Suppliers | 440/4 | €3,696 | €2,837 | -€859 | -23.3% |
| Taxes, remuneration and social security | 45 | €138 | €1,047 | +€909 | +658% |
| Taxes | 450/3 | €138 | €1,047 | +€909 | +658% |
| Other amounts payable | 47/48 | €2,619 | €5,288 | +€2,669 | +102% |
| Other operating charges | 640/8 | €64 | €455 | +€391 | +614% |
| Gross operating margin | 9900 | -€8,517 | €10,604 | +€19,120 | |
| Operating profit (loss) | 9901 | -€8,581 | €10,148 | +€18,729 | |
| Financial income | 75/76B | €27,000 | €0 | -€27,000 | -100% |
| Recurring financial income | 75 | €27,000 | €0 | -€27,000 | -100% |
| Financial charges | 65/66B | €95 | €155 | +€60 | +63.0% |
| Recurring financial charges | 65 | €95 | €155 | +€60 | +63.0% |
| Profit (loss) for the period before taxes | 9903 | €18,325 | €9,994 | -€8,331 | -45.5% |
| Income taxes | 67/77 | €138 | €909 | +€771 | +558% |
| Profit (loss) for the period | 9904 | €18,187 | €9,085 | -€9,101 | -50.0% |
| Profit (loss) for the period to be appropriated | 9905 | €18,187 | €9,085 | -€9,101 | -50.0% |
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 18 October 2026 via checked.be.