ILEA: 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.
ILEA
Largest movements
- Stocks and contracts -€57,850
down €57,850 (-64.4%), from €89,883 to €32,033
- Tangible fixed assets -€34,715
down €34,715 (-23.7%), from €146,216 to €111,501
of which Furniture and vehicles: -€18,472
- Cash +€26,731
up €26,731 (+10.8%), from €248,117 to €274,848
mainly Stocks and contracts (+€57,850) and Depreciation (+€35,449)
- Receivables within one year +€11,002
up €11,002 (+53.6%), from €20,520 to €31,521
of which Trade receivables: +€15,981
- Trade debts -€36,014
down €36,014 (-79.9%), from €45,059 to €9,045
- Debts after one year -€22,523
down €22,523 (-24.0%), from €93,724 to €71,200
- Profit (loss) carried forward +€15,944
up €15,944 (+5.1%), from €310,739 to €326,682
- Tax, wage and social debts -€13,011
no longer reported in 2025 (was €13,011)
- Staff costs +€50,929
up €50,929 (+54.9%), from €92,763 to €143,691
- Gross operating margin +€18,433
up €18,433 (+8.8%), from €209,196 to €227,629
- Purchases and services -€13,321
down €13,321 (-2.7%), from €489,988 to €476,667
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 | €504,736 | €449,903 | -€54,833 | -10.9% |
| Fixed assets | 21/28 | €146,216 | €111,501 | -€34,715 | -23.7% |
| Tangible fixed assets | 22/27 | €146,216 | €111,501 | -€34,715 | -23.7% |
| Furniture and vehicles | 24 | €70,949 | €52,478 | -€18,472 | -26.0% |
| Other tangible fixed assets | 26 | €75,267 | €59,023 | -€16,244 | -21.6% |
| Current assets | 29/58 | €358,520 | €338,402 | -€20,117 | -5.6% |
| Stocks and contracts in progress | 3 | €89,883 | €32,033 | -€57,850 | -64.4% |
| Stocks | 30/36 | €89,883 | €32,033 | -€57,850 | -64.4% |
| Amounts receivable within one year | 40/41 | €20,520 | €31,521 | +€11,002 | +53.6% |
| Trade receivables | 40 | €5,540 | €21,521 | +€15,981 | +288.5% |
| Other amounts receivable | 41 | €14,980 | €10,000 | -€4,980 | -33.2% |
| Cash at bank and in hand | 54/58 | €248,117 | €274,848 | +€26,731 | +10.8% |
| Total equity and liabilities | 10/49 | €504,736 | €449,903 | -€54,833 | -10.9% |
| Equity | 10/15 | €331,191 | €347,134 | +€15,944 | +4.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Outside capital | 11 | €18,592 | €18,592 | = | 0.0% |
| Share premium | 1100/10 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €310,739 | €326,682 | +€15,944 | +5.1% |
| Amounts payable | 17/49 | €173,545 | €102,769 | -€70,776 | -40.8% |
| Amounts payable after more than one year | 17 | €93,724 | €71,200 | -€22,523 | -24.0% |
| Financial debts | 170/4 | €93,724 | €71,200 | -€22,523 | -24.0% |
| Amounts payable within one year | 42/48 | €79,821 | €31,568 | -€48,253 | -60.5% |
| Current portion of amounts payable after more than one year | 42 | €21,752 | €22,523 | +€771 | +3.5% |
| Trade debts | 44 | €45,059 | €9,045 | -€36,014 | -79.9% |
| Suppliers | 440/4 | €45,059 | €9,045 | -€36,014 | -79.9% |
| Taxes, remuneration and social security | 45 | €13,011 | - | -€13,011 | |
| Taxes | 450/3 | €13,011 | - | -€13,011 | |
| Turnover | 70 | €699,184 | €704,296 | +€5,112 | +0.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €489,988 | €476,667 | -€13,321 | -2.7% |
| Remuneration, social security and pensions | 62 | €92,763 | €143,691 | +€50,929 | +54.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,532 | €35,449 | -€83 | -0.2% |
| Other operating charges | 640/8 | €6,744 | €6,522 | -€222 | -3.3% |
| Gross operating margin | 9900 | €209,196 | €227,629 | +€18,433 | +8.8% |
| Operating profit (loss) | 9901 | €74,157 | €41,966 | -€32,191 | -43.4% |
| Financial charges | 65/66B | €4,839 | €3,697 | -€1,143 | -23.6% |
| Recurring financial charges | 65 | €4,839 | €3,697 | -€1,143 | -23.6% |
| Profit (loss) for the period before taxes | 9903 | €69,318 | €38,269 | -€31,048 | -44.8% |
| Income taxes | 67/77 | €24,006 | €22,326 | -€1,680 | -7.0% |
| Profit (loss) for the period | 9904 | €45,312 | €15,944 | -€29,368 | -64.8% |
| Profit (loss) for the period to be appropriated | 9905 | €45,312 | €15,944 | -€29,368 | -64.8% |
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 2 October 2026 via checked.be.