Ilesio Consulting: 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.
Ilesio Consulting
Largest movements
- Cash +€35,688
up €35,688 (+55.2%), from €64,686 to €100,374
mainly Net result for the year (+€89,978) and Tax, wage and social debts (+€17,650)
- Receivables within one year +€16,398
up €16,398 (+242.9%), from €6,752 to €23,151
of which Trade receivables: +€9,680
- Deferred charges and accrued income +€7,053
up €7,053 (+1599.5%), from €441 to €7,494
- Reserves +€90,000
up €90,000 (+104.7%), from €86,000 to €176,000
- Debts after one year -€49,793
down €49,793 (-19.4%), from €256,604 to €206,811
- Tax, wage and social debts +€17,650
up €17,650 (+89.3%), from €19,757 to €37,407
of which Taxes: +€17,461
- Gross operating margin -€8,992
down €8,992 (-7.2%), from €124,103 to €115,111
- Financial income +€6,827
up €6,827 (+64.8%), from €10,532 to €17,358
- Taxes -€4,290
down €4,290 (-13.4%), from €31,914 to €27,624
- Financial charges -€1,729
down €1,729 (-11.8%), from €14,646 to €12,917
- Depreciation +€1,275
up €1,275 (+5303.8%), from €24 to €1,299
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 | €416,957 | €478,354 | +€61,397 | +14.7% |
| Fixed assets | 21/28 | €345,077 | €346,290 | +€1,213 | +0.4% |
| Tangible fixed assets | 22/27 | €826 | €1,911 | +€1,085 | +131.3% |
| Furniture and vehicles | 24 | €826 | €1,911 | +€1,085 | +131.3% |
| Financial fixed assets | 28 | €344,251 | €344,380 | +€129 | 0.0% |
| Current assets | 29/58 | €71,880 | €132,064 | +€60,184 | +83.7% |
| Stocks and contracts in progress | 3 | - | €1,045 | +€1,045 | |
| Stocks | 30/36 | - | €1,045 | +€1,045 | |
| Amounts receivable within one year | 40/41 | €6,752 | €23,151 | +€16,398 | +242.9% |
| Trade receivables | 40 | - | €9,680 | +€9,680 | |
| Other amounts receivable | 41 | €6,752 | €13,471 | +€6,718 | +99.5% |
| Cash at bank and in hand | 54/58 | €64,686 | €100,374 | +€35,688 | +55.2% |
| Deferred charges and accrued income | 490/1 | €441 | €7,494 | +€7,053 | +1599.5% |
| Total equity and liabilities | 10/49 | €416,957 | €478,354 | +€61,397 | +14.7% |
| Equity | 10/15 | €88,651 | €178,629 | +€89,978 | +101.5% |
| Contributions | 10/11 | €900 | €900 | = | 0.0% |
| Reserves | 13 | €86,000 | €176,000 | +€90,000 | +104.7% |
| Distributable reserves | 133 | €86,000 | €176,000 | +€90,000 | +104.7% |
| Profit (loss) carried forward | 14 | €1,751 | €1,729 | -€22 | -1.2% |
| Amounts payable | 17/49 | €328,306 | €299,724 | -€28,581 | -8.7% |
| Amounts payable after more than one year | 17 | €256,604 | €206,811 | -€49,793 | -19.4% |
| Financial debts | 170/4 | €256,604 | €206,811 | -€49,793 | -19.4% |
| Amounts payable within one year | 42/48 | €67,497 | €88,754 | +€21,257 | +31.5% |
| Current portion of amounts payable after more than one year | 42 | €47,049 | €49,582 | +€2,533 | +5.4% |
| Trade debts | 44 | €691 | €1,765 | +€1,074 | +155.5% |
| Suppliers | 440/4 | €691 | €1,765 | +€1,074 | +155.5% |
| Taxes, remuneration and social security | 45 | €19,757 | €37,407 | +€17,650 | +89.3% |
| Taxes | 450/3 | €18,707 | €36,168 | +€17,461 | +93.3% |
| Remuneration and social security | 454/9 | €1,050 | €1,240 | +€190 | +18.1% |
| Accrued charges and deferred income | 492/3 | €4,205 | €4,159 | -€46 | -1.1% |
| Remuneration, social security and pensions | 62 | - | €211 | +€211 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24 | €1,299 | +€1,275 | +5303.8% |
| Other operating charges | 640/8 | €300 | €441 | +€141 | +46.9% |
| Gross operating margin | 9900 | €124,103 | €115,111 | -€8,992 | -7.2% |
| Operating profit (loss) | 9901 | €123,779 | €113,161 | -€10,618 | -8.6% |
| Financial income | 75/76B | €10,532 | €17,358 | +€6,827 | +64.8% |
| Recurring financial income | 75 | €10,532 | €17,358 | +€6,827 | +64.8% |
| Financial charges | 65/66B | €14,646 | €12,917 | -€1,729 | -11.8% |
| Recurring financial charges | 65 | €14,646 | €12,917 | -€1,729 | -11.8% |
| Profit (loss) for the period before taxes | 9903 | €119,665 | €117,602 | -€2,063 | -1.7% |
| Income taxes | 67/77 | €31,914 | €27,624 | -€4,290 | -13.4% |
| Profit (loss) for the period | 9904 | €87,751 | €89,978 | +€2,227 | +2.5% |
| Profit (loss) for the period to be appropriated | 9905 | €87,751 | €89,978 | +€2,227 | +2.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.