iLEAN: 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.
iLEAN
Largest movements
- Receivables within one year +€76,379
up €76,379 (+632%), from €12,076 to €88,455
of which Trade receivables: +€88,455
- Cash -€3,256
down €3,256 (-33.9%), from €9,604 to €6,348
mainly Receivables within one year (-€76,379) and Investment in fixed assets (net) (-€1,408)
- Deferred charges and accrued income +€1,326
new in 2025: €1,326
- Tangible fixed assets +€1,260
new in 2025: €1,260
- Other debts +€39,389
up €39,389 (+7.3%), from €543,113 to €582,502
- Tax, wage and social debts +€21,580
new in 2025: €21,580
of which Remuneration and social security: +€16,379
- Profit (loss) carried forward +€13,597
up €13,597 (+2.2%), from -€604,715 to -€591,118
- Provisions +€1,066
new in 2025: €1,066
- Turnover +€203,352
up €203,352 (+5,309%), from €3,830 to €207,182
- Gross operating margin +€185,746
up €185,746, from -€7,792 to €177,954
- Staff costs +€134,012
new in 2025: €134,012
- Purchases and services +€21,936
up €21,936 (+189%), from €11,622 to €33,558
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
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 | €21,681 | €97,390 | +€75,710 | +349% |
| Fixed assets | 21/28 | - | €1,260 | +€1,260 | |
| Tangible fixed assets | 22/27 | - | €1,260 | +€1,260 | |
| Plant, machinery and equipment | 23 | - | €1,260 | +€1,260 | |
| Current assets | 29/58 | €21,681 | €96,130 | +€74,449 | +343% |
| Amounts receivable within one year | 40/41 | €12,076 | €88,455 | +€76,379 | +632% |
| Trade receivables | 40 | - | €88,455 | +€88,455 | |
| Other amounts receivable | 41 | €12,076 | - | -€12,076 | |
| Cash at bank and in hand | 54/58 | €9,604 | €6,348 | -€3,256 | -33.9% |
| Deferred charges and accrued income | 490/1 | - | €1,326 | +€1,326 | |
| Total equity and liabilities | 10/49 | €21,681 | €97,390 | +€75,710 | +349% |
| Equity | 10/15 | -€536,515 | -€522,918 | +€13,597 | +2.5% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€604,715 | -€591,118 | +€13,597 | +2.2% |
| Provisions and deferred taxes | 16 | - | €1,066 | +€1,066 | |
| Provisions for liabilities and charges | 160/5 | - | €1,066 | +€1,066 | |
| Pensions and similar obligations | 160 | - | €1,066 | +€1,066 | |
| Amounts payable | 17/49 | €558,196 | €619,243 | +€61,047 | +10.9% |
| Amounts payable within one year | 42/48 | €558,196 | €619,243 | +€61,047 | +10.9% |
| Trade debts | 44 | €15,083 | €15,161 | +€78 | +0.5% |
| Suppliers | 440/4 | €15,083 | €15,161 | +€78 | +0.5% |
| Taxes, remuneration and social security | 45 | - | €21,580 | +€21,580 | |
| Taxes | 450/3 | - | €5,200 | +€5,200 | |
| Remuneration and social security | 454/9 | - | €16,379 | +€16,379 | |
| Other amounts payable | 47/48 | €543,113 | €582,502 | +€39,389 | +7.3% |
| Turnover | 70 | €3,830 | €207,182 | +€203,352 | +5,309% |
| Goods, raw materials, services and sundry goods | 60/61 | €11,622 | €33,558 | +€21,936 | +189% |
| Remuneration, social security and pensions | 62 | - | €134,012 | +€134,012 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €147 | +€147 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,066 | +€1,066 | |
| Other operating charges | 640/8 | €797 | €1,033 | +€237 | +29.7% |
| Gross operating margin | 9900 | -€7,792 | €177,954 | +€185,746 | |
| Operating profit (loss) | 9901 | -€8,589 | €41,695 | +€50,284 | |
| Financial charges | 65/66B | €28,288 | €27,907 | -€381 | -1.3% |
| Recurring financial charges | 65 | €28,288 | €27,907 | -€381 | -1.3% |
| Profit (loss) for the period before taxes | 9903 | -€36,876 | €13,788 | +€50,665 | |
| Income taxes | 67/77 | - | €191 | +€191 | |
| Profit (loss) for the period | 9904 | -€36,876 | €13,597 | +€50,474 | |
| Profit (loss) for the period to be appropriated | 9905 | -€36,876 | €13,597 | +€50,474 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.