ILBF Consulting: 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.
ILBF Consulting
Largest movements
- Receivables within one year +€9,570
up €9,570 (+8.2%), from €117,392 to €126,962
of which Other amounts receivable: +€10,588
- Tangible fixed assets +€4,111
up €4,111 (+11.1%), from €37,120 to €41,231
of which Furniture and vehicles: +€11,643
- Reserves +€25,000
up €25,000 (+8,333%), from €300 to €25,300
of which Distributable reserves: +€25,000
- Short-term financial debts -€6,643
down €6,643 (-41.4%), from €16,036 to €9,393
- Trade debts -€2,937
down €2,937 (-8.8%), from €33,230 to €30,293
- Tax, wage and social debts -€2,711
down €2,711 (-10.1%), from €26,915 to €24,204
of which Remuneration and social security: -€3,000
- Profit (loss) carried forward +€1,866
up €1,866 (+2.4%), from €78,981 to €80,847
- Gross operating margin +€9,319
up €9,319 (+21.0%), from €44,298 to €53,618
- Depreciation +€4,772
up €4,772 (+53.1%), from €8,984 to €13,756
- Taxes +€4,292
up €4,292 (+54.4%), from €7,895 to €12,187
- Financial charges -€2,283
down €2,283 (-60.9%), from €3,748 to €1,464
- Financial income +€899
up €899 (+22.6%), from €3,980 to €4,879
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €158,461 | €173,037 | +€14,575 | +9.2% |
| Fixed assets | 21/28 | €37,120 | €41,231 | +€4,111 | +11.1% |
| Tangible fixed assets | 22/27 | €37,120 | €41,231 | +€4,111 | +11.1% |
| Plant, machinery and equipment | 23 | €17,763 | €12,587 | -€5,175 | -29.1% |
| Furniture and vehicles | 24 | - | €11,643 | +€11,643 | |
| Other tangible fixed assets | 26 | €19,357 | €17,000 | -€2,357 | -12.2% |
| Current assets | 29/58 | €121,342 | €131,806 | +€10,464 | +8.6% |
| Amounts receivable within one year | 40/41 | €117,392 | €126,962 | +€9,570 | +8.2% |
| Trade receivables | 40 | €44,762 | €43,744 | -€1,018 | -2.3% |
| Other amounts receivable | 41 | €72,630 | €83,218 | +€10,588 | +14.6% |
| Deferred charges and accrued income | 490/1 | €3,949 | €4,844 | +€894 | +22.6% |
| Total equity and liabilities | 10/49 | €158,461 | €173,037 | +€14,575 | +9.2% |
| Equity | 10/15 | €82,281 | €109,147 | +€26,866 | +32.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €300 | €25,300 | +€25,000 | +8,333% |
| Non-distributable reserves | 130/1 | €300 | €300 | = | 0.0% |
| Reserves not available under the articles | 1311 | €300 | €300 | = | 0.0% |
| Distributable reserves | 133 | - | €25,000 | +€25,000 | |
| Profit (loss) carried forward | 14 | €78,981 | €80,847 | +€1,866 | +2.4% |
| Amounts payable | 17/49 | €76,180 | €63,890 | -€12,291 | -16.1% |
| Amounts payable within one year | 42/48 | €76,180 | €63,890 | -€12,291 | -16.1% |
| Financial debts | 43 | €16,036 | €9,393 | -€6,643 | -41.4% |
| Credit institutions | 430/8 | €16,036 | €9,393 | -€6,643 | -41.4% |
| Trade debts | 44 | €33,230 | €30,293 | -€2,937 | -8.8% |
| Suppliers | 440/4 | €33,230 | €30,293 | -€2,937 | -8.8% |
| Taxes, remuneration and social security | 45 | €26,915 | €24,204 | -€2,711 | -10.1% |
| Taxes | 450/3 | €23,915 | €24,204 | +€289 | +1.2% |
| Remuneration and social security | 454/9 | €3,000 | - | -€3,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,984 | €13,756 | +€4,772 | +53.1% |
| Other operating charges | 640/8 | €4,351 | €4,224 | -€127 | -2.9% |
| Gross operating margin | 9900 | €44,298 | €53,618 | +€9,319 | +21.0% |
| Operating profit (loss) | 9901 | €30,963 | €35,638 | +€4,675 | +15.1% |
| Financial income | 75/76B | €3,980 | €4,879 | +€899 | +22.6% |
| Recurring financial income | 75 | €3,980 | €4,879 | +€899 | +22.6% |
| Financial charges | 65/66B | €3,748 | €1,464 | -€2,283 | -60.9% |
| Recurring financial charges | 65 | €3,748 | €1,464 | -€2,283 | -60.9% |
| Profit (loss) for the period before taxes | 9903 | €31,196 | €39,053 | +€7,857 | +25.2% |
| Income taxes | 67/77 | €7,895 | €12,187 | +€4,292 | +54.4% |
| Profit (loss) for the period | 9904 | €23,301 | €26,866 | +€3,565 | +15.3% |
| Profit (loss) for the period to be appropriated | 9905 | €23,301 | €26,866 | +€3,565 | +15.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.