ILENS: 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.
ILENS
Largest movements
- Receivables within one year +€64,011
up €64,011 (+25.0%), from €255,605 to €319,616
- Cash +€55,988
up €55,988 (+16.1%), from €348,176 to €404,164
mainly Trade debts (+€61,686) and Net result for the year (+€60,863)
- Trade debts +€61,686
up €61,686 (+24.9%), from €248,030 to €309,716
- Reserves +€60,863
up €60,863 (+18.9%), from €321,652 to €382,515
of which Distributable reserves: +€60,863
- Gross operating margin -€4,600
down €4,600 (-5.2%), from €87,980 to €83,380
- Depreciation -€4,567
down €4,567 (-78.9%), from €5,790 to €1,223
- Financial charges -€1,944
down €1,944 (-7.7%), from €25,319 to €23,375
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 | €605,699 | €724,475 | +€118,776 | +19.6% |
| Fixed assets | 21/28 | €1,918 | €695 | -€1,223 | -63.8% |
| Intangible fixed assets | 21 | €1,918 | €695 | -€1,223 | -63.8% |
| Current assets | 29/58 | €603,780 | €723,780 | +€119,999 | +19.9% |
| Amounts receivable within one year | 40/41 | €255,605 | €319,616 | +€64,011 | +25.0% |
| Trade receivables | 40 | €255,605 | €319,616 | +€64,011 | +25.0% |
| Cash at bank and in hand | 54/58 | €348,176 | €404,164 | +€55,988 | +16.1% |
| Total equity and liabilities | 10/49 | €605,699 | €724,475 | +€118,776 | +19.6% |
| Equity | 10/15 | €340,282 | €401,145 | +€60,863 | +17.9% |
| Contributions | 10/11 | €18,630 | €18,630 | = | 0.0% |
| Reserves | 13 | €321,652 | €382,515 | +€60,863 | +18.9% |
| Non-distributable reserves | 130/1 | €1,863 | €1,863 | = | 0.0% |
| Other | 1319 | €1,863 | €1,863 | = | 0.0% |
| Distributable reserves | 133 | €319,789 | €380,652 | +€60,863 | +19.0% |
| Amounts payable | 17/49 | €265,417 | €323,330 | +€57,913 | +21.8% |
| Amounts payable within one year | 42/48 | €265,417 | €323,330 | +€57,913 | +21.8% |
| Trade debts | 44 | €248,030 | €309,716 | +€61,686 | +24.9% |
| Suppliers | 440/4 | €248,030 | €309,716 | +€61,686 | +24.9% |
| Taxes, remuneration and social security | 45 | €17,387 | €13,614 | -€3,773 | -21.7% |
| Taxes | 450/3 | €17,387 | €13,614 | -€3,773 | -21.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,790 | €1,223 | -€4,567 | -78.9% |
| Other operating charges | 640/8 | €535 | €550 | +€14 | +2.7% |
| Gross operating margin | 9900 | €87,980 | €83,380 | -€4,600 | -5.2% |
| Operating profit (loss) | 9901 | €81,655 | €81,607 | -€48 | -0.1% |
| Financial income | 75/76B | €23,850 | €23,150 | -€701 | -2.9% |
| Recurring financial income | 75 | €23,850 | €23,150 | -€701 | -2.9% |
| Financial charges | 65/66B | €25,319 | €23,375 | -€1,944 | -7.7% |
| Recurring financial charges | 65 | €25,319 | €23,375 | -€1,944 | -7.7% |
| Profit (loss) for the period before taxes | 9903 | €80,186 | €81,381 | +€1,196 | +1.5% |
| Income taxes | 67/77 | €20,340 | €20,519 | +€179 | +0.9% |
| Profit (loss) for the period | 9904 | €59,846 | €60,863 | +€1,017 | +1.7% |
| Profit (loss) for the period to be appropriated | 9905 | €59,846 | €60,863 | +€1,017 | +1.7% |
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.