ILDI: 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.
ILDI
Largest movements
- Cash +€59,346
up €59,346 (+65.3%), from €90,843 to €150,190
mainly Net result for the year (+€59,548) and Depreciation (+€17,597)
- Current investments -€9,220
down €9,220 (-17.9%), from €51,421 to €42,201
- Tangible fixed assets -€6,935
down €6,935 (-9.4%), from €73,811 to €66,876
of which Furniture and vehicles: -€12,127
- Reserves +€29,891
up €29,891 (+17.1%), from €174,687 to €204,578
- Tax, wage and social debts +€8,719
up €8,719 (+67.3%), from €12,948 to €21,666
of which Taxes: +€8,719
- Other debts +€4,766
up €4,766 (+15.2%), from €31,263 to €36,029
- Depreciation +€8,840
up €8,840 (+101.0%), from €8,756 to €17,597
- Taxes +€1,610
up €1,610 (+6.3%), from €25,757 to €27,367
- Gross operating margin +€1,604
up €1,604 (+1.6%), from €102,927 to €104,531
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 | €227,251 | €271,218 | +€43,967 | +19.3% |
| Fixed assets | 21/28 | €73,811 | €66,876 | -€6,935 | -9.4% |
| Tangible fixed assets | 22/27 | €73,811 | €66,876 | -€6,935 | -9.4% |
| Plant, machinery and equipment | 23 | €17,047 | €22,239 | +€5,192 | +30.5% |
| Furniture and vehicles | 24 | €56,764 | €44,637 | -€12,127 | -21.4% |
| Current assets | 29/58 | €153,440 | €204,341 | +€50,902 | +33.2% |
| Amounts receivable within one year | 40/41 | €7,892 | €10,223 | +€2,331 | +29.5% |
| Trade receivables | 40 | €1,560 | €1,411 | -€149 | -9.6% |
| Other amounts receivable | 41 | €6,332 | €8,812 | +€2,480 | +39.2% |
| Current investments | 50/53 | €51,421 | €42,201 | -€9,220 | -17.9% |
| Cash at bank and in hand | 54/58 | €90,843 | €150,190 | +€59,346 | +65.3% |
| Deferred charges and accrued income | 490/1 | €3,283 | €1,728 | -€1,556 | -47.4% |
| Total equity and liabilities | 10/49 | €227,251 | €271,218 | +€43,967 | +19.3% |
| Equity | 10/15 | €181,187 | €211,078 | +€29,891 | +16.5% |
| Contributions | 10/11 | €6,500 | €6,500 | = | 0.0% |
| Reserves | 13 | €174,687 | €204,578 | +€29,891 | +17.1% |
| Distributable reserves | 133 | €174,687 | €204,578 | +€29,891 | +17.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €46,064 | €60,140 | +€14,076 | +30.6% |
| Amounts payable within one year | 42/48 | €46,030 | €60,114 | +€14,085 | +30.6% |
| Trade debts | 44 | €1,819 | €2,419 | +€600 | +33.0% |
| Suppliers | 440/4 | €1,819 | €2,419 | +€600 | +33.0% |
| Taxes, remuneration and social security | 45 | €12,948 | €21,666 | +€8,719 | +67.3% |
| Taxes | 450/3 | €12,948 | €21,666 | +€8,719 | +67.3% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €31,263 | €36,029 | +€4,766 | +15.2% |
| Accrued charges and deferred income | 492/3 | €34 | €25 | -€8 | -25.0% |
| Non-recurring operating income | 76A | €4,500 | €0 | -€4,500 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,756 | €17,597 | +€8,840 | +101.0% |
| Other operating charges | 640/8 | €713 | €737 | +€24 | +3.4% |
| Non-recurring operating charges | 66A | -€2,405 | -€1,542 | +€864 | +35.9% |
| Gross operating margin | 9900 | €102,927 | €104,531 | +€1,604 | +1.6% |
| Operating profit (loss) | 9901 | €95,863 | €87,739 | -€8,124 | -8.5% |
| Financial income | 75/76B | €875 | €1,090 | +€215 | +24.6% |
| Recurring financial income | 75 | €875 | €1,090 | +€215 | +24.6% |
| Financial charges | 65/66B | €2,151 | €1,913 | -€238 | -11.1% |
| Recurring financial charges | 65 | €610 | €768 | +€158 | +26.0% |
| Non-recurring financial charges | 66B | €1,542 | €1,145 | -€397 | -25.7% |
| Profit (loss) for the period before taxes | 9903 | €94,586 | €86,916 | -€7,671 | -8.1% |
| Income taxes | 67/77 | €25,757 | €27,367 | +€1,610 | +6.3% |
| Profit (loss) for the period | 9904 | €68,829 | €59,548 | -€9,281 | -13.5% |
| Profit (loss) for the period to be appropriated | 9905 | €68,829 | €59,548 | -€9,281 | -13.5% |
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 2 October 2026 via checked.be.