ILB Plus: 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 Plus
Largest movements
- Cash -€142,981
down €142,981 (-99.3%), from €143,919 to €939
mainly Debts after one year (-€400,000) and Stocks and contracts (-€43,825)
- Stocks and contracts +€43,825
up €43,825 (+8.3%), from €525,570 to €569,395
- Debts after one year -€400,000
down €400,000 (-66.7%), from €600,000 to €200,000
- Short-term financial debts +€238,875
new in 2025: €238,875
- Other debts +€21,009
up €21,009 (+52.5%), from €40,000 to €61,009
- Trade debts +€19,967
up €19,967 (+1182.8%), from €1,688 to €21,655
- Tax, wage and social debts +€12,759
up €12,759 (+163.7%), from €7,796 to €20,555
- Other operating charges +€19,300
up €19,300 (+1777.7%), from €1,086 to €20,385
- Gross operating margin +€8,626
up €8,626 (+13.1%), from €65,662 to €74,289
- Taxes -€4,045
down €4,045 (-78.8%), from €5,137 to €1,091
- Financial charges +€3,835
up €3,835 (+8.3%), from €45,979 to €49,814
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 | €817,436 | €713,134 | -€104,302 | -12.8% |
| Current assets | 29/58 | €817,436 | €713,134 | -€104,302 | -12.8% |
| Stocks and contracts in progress | 3 | €525,570 | €569,395 | +€43,825 | +8.3% |
| Stocks | 30/36 | €525,570 | €569,395 | +€43,825 | +8.3% |
| Amounts receivable within one year | 40/41 | €146,538 | €142,093 | -€4,445 | -3.0% |
| Trade receivables | 40 | €3,000 | €26,507 | +€23,507 | +783.6% |
| Other amounts receivable | 41 | €143,538 | €115,586 | -€27,952 | -19.5% |
| Cash at bank and in hand | 54/58 | €143,919 | €939 | -€142,981 | -99.3% |
| Deferred charges and accrued income | 490/1 | €1,409 | €707 | -€701 | -49.8% |
| Total equity and liabilities | 10/49 | €817,436 | €713,134 | -€104,302 | -12.8% |
| Equity | 10/15 | €167,937 | €170,936 | +€2,998 | +1.8% |
| Contributions | 10/11 | €6,201 | €6,201 | = | 0.0% |
| Reserves | 13 | €161,737 | €164,735 | +€2,998 | +1.9% |
| Distributable reserves | 133 | €161,737 | €164,735 | +€2,998 | +1.9% |
| Amounts payable | 17/49 | €649,498 | €542,198 | -€107,300 | -16.5% |
| Amounts payable after more than one year | 17 | €600,000 | €200,000 | -€400,000 | -66.7% |
| Financial debts | 170/4 | €600,000 | €200,000 | -€400,000 | -66.7% |
| Amounts payable within one year | 42/48 | €49,484 | €342,095 | +€292,610 | +591.3% |
| Financial debts | 43 | - | €238,875 | +€238,875 | |
| Credit institutions | 430/8 | - | €238,875 | +€238,875 | |
| Trade debts | 44 | €1,688 | €21,655 | +€19,967 | +1182.8% |
| Suppliers | 440/4 | €1,688 | €21,655 | +€19,967 | +1182.8% |
| Taxes, remuneration and social security | 45 | €7,796 | €20,555 | +€12,759 | +163.7% |
| Taxes | 450/3 | €7,796 | €20,555 | +€12,759 | +163.7% |
| Other amounts payable | 47/48 | €40,000 | €61,009 | +€21,009 | +52.5% |
| Accrued charges and deferred income | 492/3 | €14 | €103 | +€90 | +645.7% |
| Other operating charges | 640/8 | €1,086 | €20,385 | +€19,300 | +1777.7% |
| Gross operating margin | 9900 | €65,662 | €74,289 | +€8,626 | +13.1% |
| Operating profit (loss) | 9901 | €64,577 | €53,904 | -€10,673 | -16.5% |
| Financial income | 75/76B | €281 | - | -€281 | |
| Recurring financial income | 75 | €281 | - | -€281 | |
| Financial charges | 65/66B | €45,979 | €49,814 | +€3,835 | +8.3% |
| Recurring financial charges | 65 | €45,979 | €49,814 | +€3,835 | +8.3% |
| Profit (loss) for the period before taxes | 9903 | €18,879 | €4,090 | -€14,789 | -78.3% |
| Income taxes | 67/77 | €5,137 | €1,091 | -€4,045 | -78.8% |
| Profit (loss) for the period | 9904 | €13,742 | €2,998 | -€10,743 | -78.2% |
| Profit (loss) for the period to be appropriated | 9905 | €13,742 | €2,998 | -€10,743 | -78.2% |
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 5 October 2026 via checked.be.