ILB DESIGN: 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.
ILB DESIGN
Largest movements
- Tangible fixed assets +€337,158
up €337,158 (+165.8%), from €203,340 to €540,498
of which Land and buildings: +€338,723
- Receivables within one year +€107,908
up €107,908 (+255.6%), from €42,217 to €150,124
of which Trade receivables: +€55,584
- Cash -€13,587
down €13,587 (-58.5%), from €23,231 to €9,644
mainly Investment in fixed assets (net) (-€341,160) and Receivables within one year (-€107,908)
- Debts after one year +€365,328
up €365,328 (+317.3%), from €115,146 to €480,475
- Trade debts +€52,676
up €52,676 (+2917.2%), from €1,806 to €54,482
- Current portion of long-term debt +€20,677
up €20,677 (+160.3%), from €12,895 to €33,572
- Tax, wage and social debts -€11,841
down €11,841 (-46.0%), from €25,718 to €13,877
of which Taxes: -€11,880
- Other operating charges +€41,156
up €41,156 (+2553.1%), from €1,612 to €42,768
- Taxes -€9,195
down €9,195 (-72.5%), from €12,678 to €3,482
- Financial charges +€3,599
up €3,599 (+57.5%), from €6,256 to €9,855
- Financial income +€1,933
up €1,933 (+725.5%), from €266 to €2,199
- Depreciation +€1,705
up €1,705 (+51.7%), from €3,297 to €5,002
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 | €285,216 | €716,221 | +€431,004 | +151.1% |
| Fixed assets | 21/28 | €217,840 | €553,998 | +€336,158 | +154.3% |
| Intangible fixed assets | 21 | €14,000 | €13,000 | -€1,000 | -7.1% |
| Tangible fixed assets | 22/27 | €203,340 | €540,498 | +€337,158 | +165.8% |
| Land and buildings | 22 | €196,000 | €534,723 | +€338,723 | +172.8% |
| Furniture and vehicles | 24 | €4,047 | €2,816 | -€1,231 | -30.4% |
| Other tangible fixed assets | 26 | €3,293 | €2,958 | -€335 | -10.2% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €67,376 | €162,223 | +€94,847 | +140.8% |
| Amounts receivable within one year | 40/41 | €42,217 | €150,124 | +€107,908 | +255.6% |
| Trade receivables | 40 | €29,564 | €85,148 | +€55,584 | +188.0% |
| Other amounts receivable | 41 | €12,653 | €64,976 | +€52,323 | +413.5% |
| Cash at bank and in hand | 54/58 | €23,231 | €9,644 | -€13,587 | -58.5% |
| Deferred charges and accrued income | 490/1 | €1,929 | €2,455 | +€526 | +27.3% |
| Total equity and liabilities | 10/49 | €285,216 | €716,221 | +€431,004 | +151.1% |
| Equity | 10/15 | €129,651 | €133,485 | +€3,834 | +3.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €109,651 | €113,485 | +€3,834 | +3.5% |
| Distributable reserves | 133 | €109,651 | €113,485 | +€3,834 | +3.5% |
| Amounts payable | 17/49 | €155,565 | €582,736 | +€427,170 | +274.6% |
| Amounts payable after more than one year | 17 | €115,146 | €480,475 | +€365,328 | +317.3% |
| Financial debts | 170/4 | €115,146 | €480,475 | +€365,328 | +317.3% |
| Amounts payable within one year | 42/48 | €40,419 | €101,931 | +€61,512 | +152.2% |
| Current portion of amounts payable after more than one year | 42 | €12,895 | €33,572 | +€20,677 | +160.3% |
| Trade debts | 44 | €1,806 | €54,482 | +€52,676 | +2917.2% |
| Suppliers | 440/4 | €1,806 | €54,482 | +€52,676 | +2917.2% |
| Taxes, remuneration and social security | 45 | €25,718 | €13,877 | -€11,841 | -46.0% |
| Taxes | 450/3 | €19,352 | €7,472 | -€11,880 | -61.4% |
| Remuneration and social security | 454/9 | €6,366 | €6,405 | +€39 | +0.6% |
| Accrued charges and deferred income | 492/3 | - | €330 | +€330 | |
| Non-recurring operating income | 76A | €2,800 | - | -€2,800 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,297 | €5,002 | +€1,705 | +51.7% |
| Other operating charges | 640/8 | €1,612 | €42,768 | +€41,156 | +2553.1% |
| Gross operating margin | 9900 | €63,715 | €62,742 | -€973 | -1.5% |
| Operating profit (loss) | 9901 | €58,806 | €14,972 | -€43,835 | -74.5% |
| Financial income | 75/76B | €266 | €2,199 | +€1,933 | +725.5% |
| Recurring financial income | 75 | €266 | €2,199 | +€1,933 | +725.5% |
| Financial charges | 65/66B | €6,256 | €9,855 | +€3,599 | +57.5% |
| Recurring financial charges | 65 | €6,256 | €9,855 | +€3,599 | +57.5% |
| Profit (loss) for the period before taxes | 9903 | €52,817 | €7,316 | -€45,501 | -86.1% |
| Income taxes | 67/77 | €12,678 | €3,482 | -€9,195 | -72.5% |
| Profit (loss) for the period | 9904 | €40,139 | €3,834 | -€36,305 | -90.4% |
| Profit (loss) for the period to be appropriated | 9905 | €40,139 | €3,834 | -€36,305 | -90.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.