ILFINPRO: 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.
What changed
ILFINPRO
NACE 70.200, Business and other management consultancy
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€87,871
2024 · €82,330+€5,541
Equity
€122,193
2024 · €114,322+€7,871
Cash
€73,393
2024 · €60,677+€12,716
Balance sheet total
€156,559
2024 · €153,774+€2,785
Largest movements
Assets
- Cash +€12,716
up €12,716 (+21.0%), from €60,677 to €73,393
mainly Net result for the year (+€87,871) and Depreciation (+€11,867)
- Tangible fixed assets -€7,075
down €7,075 (-28.8%), from €24,540 to €17,465
of which Furniture and vehicles: -€10,596
- Receivables within one year -€2,496
down €2,496 (-3.7%), from €67,974 to €65,478
of which Trade receivables: -€1,888
Equity and liabilities
- Profit (loss) carried forward +€7,871
up €7,871 (+7.0%), from €111,822 to €119,693
- Trade debts -€5,503
down €5,503 (-74.9%), from €7,347 to €1,844
of which Suppliers: -€5,503
Income statement
- Other operating charges -€7,009
down €7,009 (-72.3%), from €9,699 to €2,690
- Gross operating margin +€6,206
up €6,206 (+5.2%), from €119,156 to €125,362
- Financial income -€5,815
down €5,815 (-91.6%), from €6,349 to €534
of which Financial income: -€5,815
- Depreciation +€2,218
up €2,218 (+23.0%), from €9,649 to €11,867
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.
Result 2024
€82,330
Gross operating margin
+€6,206
Depreciation
-€2,218
Other operating charges
+€7,009
Financial income
-€5,815
Financial charges
+€109
Taxes
+€250
Result 2025
€87,871
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.
From operations
+€97,508
Investment
-€4,792
Financing
-€80,000
Cash 2024
€60,677
From operations (derived)
+€97,508
Net result for the year
+€87,871
Depreciation
+€11,867
Receivables within one year
+€2,496
Deferred charges and accrued income
+€360
Trade debts
-€5,503
Tax, wage and social debts
+€417
Investment (derived)
-€4,792
Investment in fixed assets (net)
-€4,792
Financing
-€80,000
Contributions, distributions and other
-€80,000
Cash 2025
€73,393
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €153,774 | €156,559 | +€2,785 | +1.8% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €24,540 | €17,465 | -€7,075 | -28.8% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €24,540 | €17,465 | -€7,075 | -28.8% |
| Land and buildings | 22 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €686 | €4,554 | +€3,868 | +563.8% |
| Furniture and vehicles | 24 | €23,507 | €12,911 | -€10,596 | -45.1% |
| Leasing and similar rights | 25 | €0 | €0 | = | |
| Other tangible fixed assets | 26 | €347 | €0 | -€347 | -100.0% |
| Assets under construction and advance payments | 27 | €0 | €0 | = | |
| Financial fixed assets | 28 | €0 | €0 | = | |
| Current assets | 29/58 | €129,234 | €139,094 | +€9,860 | +7.6% |
| Amounts receivable after more than one year | 29 | €0 | €0 | = | |
| Trade receivables | 290 | €0 | €0 | = | |
| Other amounts receivable | 291 | €0 | €0 | = | |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Stocks | 30/36 | €0 | €0 | = | |
| Contracts in progress | 37 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €67,974 | €65,478 | -€2,496 | -3.7% |
| Trade receivables | 40 | €24,974 | €23,086 | -€1,888 | -7.6% |
| Other amounts receivable | 41 | €43,000 | €42,392 | -€608 | -1.4% |
| Current investments | 50/53 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €60,677 | €73,393 | +€12,716 | +21.0% |
| Deferred charges and accrued income | 490/1 | €583 | €223 | -€360 | -61.7% |
| Total equity and liabilities | 10/49 | €153,774 | €156,559 | +€2,785 | +1.8% |
| Equity | 10/15 | €114,322 | €122,193 | +€7,871 | +6.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Revaluation surpluses | 12 | €0 | €0 | = | |
| Reserves | 13 | €0 | €0 | = | |
| Non-distributable reserves | 130/1 | €0 | €0 | = | |
| Reserves not available under the articles | 1311 | €0 | €0 | = | |
| Own shares acquired | 1312 | €0 | €0 | = | |
| Financial assistance | 1313 | €0 | €0 | = | |
| Other | 1319 | €0 | €0 | = | |
| Tax-exempt reserves | 132 | €0 | €0 | = | |
| Distributable reserves | 133 | €0 | €0 | = | |
| Profit (loss) carried forward | 14 | €111,822 | €119,693 | +€7,871 | +7.0% |
| Investment grants | 15 | €0 | €0 | = | |
| Advance to shareholders on the distribution of net assets | 19 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €0 | €0 | = | |
| Provisions for liabilities and charges | 160/5 | €0 | €0 | = | |
| Pensions and similar obligations | 160 | €0 | €0 | = | |
| Taxes | 161 | €0 | €0 | = | |
| Major repairs and maintenance | 162 | €0 | €0 | = | |
| Environmental obligations | 163 | €0 | €0 | = | |
| Other liabilities and charges | 164/5 | €0 | €0 | = | |
| Deferred taxes | 168 | €0 | €0 | = | |
| Amounts payable | 17/49 | €39,452 | €34,366 | -€5,086 | -12.9% |
| Amounts payable after more than one year | 17 | €0 | €0 | = | |
| Financial debts | 170/4 | €0 | €0 | = | |
| Trade debts | 175 | €0 | €0 | = | |
| Advances received on contracts in progress | 176 | €0 | €0 | = | |
| Other amounts payable | 178/9 | €0 | €0 | = | |
| Amounts payable within one year | 42/48 | €39,452 | €34,366 | -€5,086 | -12.9% |
| Current portion of amounts payable after more than one year | 42 | €0 | €0 | = | |
| Financial debts | 43 | €0 | €0 | = | |
| Credit institutions | 430/8 | €0 | €0 | = | |
| Other loans | 439 | €0 | €0 | = | |
| Trade debts | 44 | €7,347 | €1,844 | -€5,503 | -74.9% |
| Suppliers | 440/4 | €7,347 | €1,844 | -€5,503 | -74.9% |
| Bills of exchange payable | 441 | €0 | €0 | = | |
| Advances received on contracts in progress | 46 | €0 | €0 | = | |
| Taxes, remuneration and social security | 45 | €32,105 | €32,522 | +€417 | +1.3% |
| Taxes | 450/3 | €27,184 | €27,565 | +€381 | +1.4% |
| Remuneration and social security | 454/9 | €4,921 | €4,957 | +€36 | +0.7% |
| Other amounts payable | 47/48 | €0 | €0 | = | |
| Accrued charges and deferred income | 492/3 | €0 | €0 | = | |
| Turnover | 70 | €0 | €0 | = | |
| Non-recurring operating income | 76A | €0 | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | €0 | = | |
| Remuneration, social security and pensions | 62 | €0 | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,649 | €11,867 | +€2,218 | +23.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | €0 | = | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €0 | €0 | = | |
| Other operating charges | 640/8 | €9,699 | €2,690 | -€7,009 | -72.3% |
| Non-recurring operating charges | 66A | €0 | €0 | = | |
| Gross operating margin | 9900 | €119,156 | €125,362 | +€6,206 | +5.2% |
| Operating profit (loss) | 9901 | €99,808 | €110,805 | +€10,997 | +11.0% |
| Financial income | 75/76B | €6,349 | €534 | -€5,815 | -91.6% |
| Recurring financial income | 75 | €6,349 | €534 | -€5,815 | -91.6% |
| Non-recurring financial income | 76B | €0 | €0 | = | |
| Financial charges | 65/66B | €327 | €218 | -€109 | -33.3% |
| Recurring financial charges | 65 | €327 | €218 | -€109 | -33.3% |
| Non-recurring financial charges | 66B | €0 | €0 | = | |
| Profit (loss) for the period before taxes | 9903 | €105,830 | €111,121 | +€5,291 | +5.0% |
| Transfer from deferred taxes | 780 | €0 | €0 | = | |
| Transfer to deferred taxes | 680 | €0 | €0 | = | |
| Income taxes | 67/77 | €23,500 | €23,250 | -€250 | -1.1% |
| Profit (loss) for the period | 9904 | €82,330 | €87,871 | +€5,541 | +6.7% |
| Transfer from tax-exempt reserves | 789 | €0 | €0 | = | |
| Transfer to tax-exempt reserves | 689 | €0 | €0 | = | |
| Profit (loss) for the period to be appropriated | 9905 | €82,330 | €87,871 | +€5,541 | +6.7% |
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 10 October 2026 via checked.be.