ILIA: 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.
ILIA
Largest movements
- Cash -€17,400
down €17,400 (-45.7%), from €38,046 to €20,646
mainly Receivables within one year (-€10,505) and Net result for the year (-€6,825)
- Receivables within one year +€10,505
up €10,505 (+22.5%), from €46,787 to €57,293
- Tangible fixed assets -€1,528
down €1,528 (-100%), from €1,528 to €0
- Profit (loss) carried forward -€6,825
down €6,825 (-48.4%), from -€14,109 to -€20,934
- Gross operating margin +€11,291
up €11,291 (+72.4%), from -€15,597 to -€4,305
- Other operating charges -€917
down €917 (-49.4%), from €1,855 to €938
- Depreciation -€639
down €639 (-29.5%), from €2,167 to €1,528
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 | €86,360 | €78,740 | -€7,620 | -8.8% |
| Fixed assets | 21/28 | €1,528 | €0 | -€1,528 | -100% |
| Tangible fixed assets | 22/27 | €1,528 | €0 | -€1,528 | -100% |
| Furniture and vehicles | 24 | €1,528 | €0 | -€1,528 | -100% |
| Current assets | 29/58 | €84,833 | €78,740 | -€6,093 | -7.2% |
| Amounts receivable within one year | 40/41 | €46,787 | €57,293 | +€10,505 | +22.5% |
| Other amounts receivable | 41 | €46,787 | €57,293 | +€10,505 | +22.5% |
| Cash at bank and in hand | 54/58 | €38,046 | €20,646 | -€17,400 | -45.7% |
| Deferred charges and accrued income | 490/1 | €0 | €802 | +€802 | |
| Total equity and liabilities | 10/49 | €86,360 | €78,740 | -€7,620 | -8.8% |
| Equity | 10/15 | €84,730 | €77,905 | -€6,825 | -8.1% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €88,839 | €88,839 | = | 0.0% |
| Distributable reserves | 133 | €88,839 | €88,839 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,109 | -€20,934 | -€6,825 | -48.4% |
| Amounts payable | 17/49 | €1,630 | €835 | -€795 | -48.8% |
| Amounts payable within one year | 42/48 | €1,550 | €816 | -€734 | -47.4% |
| Trade debts | 44 | €1,550 | €816 | -€734 | -47.4% |
| Suppliers | 440/4 | €1,550 | €816 | -€734 | -47.4% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €81 | €19 | -€62 | -76.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,167 | €1,528 | -€639 | -29.5% |
| Other operating charges | 640/8 | €1,855 | €938 | -€917 | -49.4% |
| Gross operating margin | 9900 | -€15,597 | -€4,305 | +€11,291 | +72.4% |
| Operating profit (loss) | 9901 | -€19,618 | -€6,771 | +€12,847 | +65.5% |
| Financial income | 75/76B | €24 | €0 | -€24 | -100% |
| Recurring financial income | 75 | €24 | €0 | -€24 | -100% |
| Financial charges | 65/66B | €87 | €54 | -€33 | -38.2% |
| Recurring financial charges | 65 | €87 | €54 | -€33 | -38.2% |
| Profit (loss) for the period before taxes | 9903 | -€19,681 | -€6,825 | +€12,856 | +65.3% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€19,681 | -€6,825 | +€12,856 | +65.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,681 | -€6,825 | +€12,856 | +65.3% |
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 19 October 2026 via checked.be.