ILI ELUA: 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.
ILI ELUA
Largest movements
- Receivables within one year +€13,260
up €13,260 (+699%), from €1,897 to €15,157
of which Trade receivables: +€13,357
- Cash -€3,519
down €3,519 (-99.2%), from €3,548 to €30
mainly Receivables within one year (-€13,260) and Other debts (-€7,172)
- Deferred charges and accrued income -€177
down €177 (-17.1%), from €1,040 to €863
- Profit (loss) carried forward +€11,170
up €11,170 (+56.0%), from -€19,949 to -€8,778
- Other debts -€7,172
down €7,172 (-31.6%), from €22,692 to €15,520
- Tax, wage and social debts +€3,142
up €3,142 (+2,252%), from €140 to €3,281
- Trade debts +€2,424
up €2,424 (+115%), from €2,103 to €4,527
- Gross operating margin +€22,228
up €22,228, from -€9,745 to €12,483
- Depreciation -€1,327
down €1,327 (-100%), from €1,327 to €0
- Other operating charges +€569
up €569 (+101%), from €564 to €1,134
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 | €6,486 | €16,049 | +€9,564 | +147% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Current assets | 29/58 | €6,486 | €16,049 | +€9,564 | +147% |
| Amounts receivable within one year | 40/41 | €1,897 | €15,157 | +€13,260 | +699% |
| Trade receivables | 40 | €1,800 | €15,157 | +€13,357 | +742% |
| Other amounts receivable | 41 | €97 | €0 | -€97 | -100% |
| Cash at bank and in hand | 54/58 | €3,548 | €30 | -€3,519 | -99.2% |
| Deferred charges and accrued income | 490/1 | €1,040 | €863 | -€177 | -17.1% |
| Total equity and liabilities | 10/49 | €6,486 | €16,049 | +€9,564 | +147% |
| Equity | 10/15 | -€18,449 | -€7,278 | +€11,170 | +60.5% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,949 | -€8,778 | +€11,170 | +56.0% |
| Amounts payable | 17/49 | €24,934 | €23,328 | -€1,606 | -6.4% |
| Amounts payable within one year | 42/48 | €24,934 | €23,328 | -€1,606 | -6.4% |
| Trade debts | 44 | €2,103 | €4,527 | +€2,424 | +115% |
| Suppliers | 440/4 | €2,103 | €4,527 | +€2,424 | +115% |
| Taxes, remuneration and social security | 45 | €140 | €3,281 | +€3,142 | +2,252% |
| Taxes | 450/3 | €140 | €3,281 | +€3,142 | +2,252% |
| Other amounts payable | 47/48 | €22,692 | €15,520 | -€7,172 | -31.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,327 | €0 | -€1,327 | -100% |
| Other operating charges | 640/8 | €564 | €1,134 | +€569 | +101% |
| Gross operating margin | 9900 | -€9,745 | €12,483 | +€22,228 | |
| Operating profit (loss) | 9901 | -€11,636 | €11,350 | +€22,986 | |
| Financial income | 75/76B | €36 | €0 | -€36 | -100% |
| Recurring financial income | 75 | €36 | €0 | -€36 | -100% |
| Financial charges | 65/66B | €74 | €4 | -€70 | -95.2% |
| Recurring financial charges | 65 | €74 | €4 | -€70 | -95.2% |
| Profit (loss) for the period before taxes | 9903 | -€11,674 | €11,346 | +€23,020 | |
| Income taxes | 67/77 | €140 | €176 | +€37 | +26.2% |
| Profit (loss) for the period | 9904 | -€11,813 | €11,170 | +€22,984 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,813 | €11,170 | +€22,984 |
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 26 October 2026 via checked.be.