ILIAS: 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.
ILIAS
Largest movements
- Cash +€14,751
up €14,751 (+206.5%), from €7,142 to €21,893
mainly Net result for the year (+€28,644) and Receivables within one year (+€5,844)
- Receivables within one year -€5,844
down €5,844 (-77.0%), from €7,587 to €1,743
of which Trade receivables: -€3,527
- Tangible fixed assets -€1,238
down €1,238 (-13.8%), from €8,966 to €7,728
- Profit (loss) carried forward +€28,644
up €28,644 (+75.1%), from -€38,118 to -€9,474
- Trade debts -€19,971
down €19,971 (-86.1%), from €23,191 to €3,220
- Other debts -€4,225
down €4,225 (-29.7%), from €14,217 to €9,992
- Tax, wage and social debts +€1,902
up €1,902 (+35.4%), from €5,375 to €7,277
- Accrued charges and deferred income +€1,519
new in 2025: €1,519
- Gross operating margin +€85,716
up €85,716 (+214.2%), from €40,021 to €125,737
- Staff costs +€32,725
up €32,725 (+63.3%), from €51,731 to €84,456
- Taxes +€2,355
new in 2025: €2,355
- Financial charges +€1,745
up €1,745 (+372.1%), from €469 to €2,214
- Other operating charges -€1,384
down €1,384 (-37.3%), from €3,713 to €2,329
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 | €23,695 | €31,564 | +€7,869 | +33.2% |
| Fixed assets | 21/28 | €8,966 | €7,928 | -€1,038 | -11.6% |
| Tangible fixed assets | 22/27 | €8,966 | €7,728 | -€1,238 | -13.8% |
| Furniture and vehicles | 24 | €8,966 | €7,728 | -€1,238 | -13.8% |
| Financial fixed assets | 28 | - | €200 | +€200 | |
| Current assets | 29/58 | €14,729 | €23,636 | +€8,907 | +60.5% |
| Amounts receivable within one year | 40/41 | €7,587 | €1,743 | -€5,844 | -77.0% |
| Trade receivables | 40 | €3,972 | €445 | -€3,527 | -88.8% |
| Other amounts receivable | 41 | €3,615 | €1,298 | -€2,317 | -64.1% |
| Cash at bank and in hand | 54/58 | €7,142 | €21,893 | +€14,751 | +206.5% |
| Total equity and liabilities | 10/49 | €23,695 | €31,564 | +€7,869 | +33.2% |
| Equity | 10/15 | -€19,088 | €9,556 | +€28,644 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €430 | €430 | = | 0.0% |
| Non-distributable reserves | 130/1 | €430 | €430 | = | 0.0% |
| Reserves not available under the articles | 1311 | €430 | €430 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€38,118 | -€9,474 | +€28,644 | +75.1% |
| Amounts payable | 17/49 | €42,783 | €22,008 | -€20,775 | -48.6% |
| Amounts payable within one year | 42/48 | €42,783 | €20,489 | -€22,294 | -52.1% |
| Trade debts | 44 | €23,191 | €3,220 | -€19,971 | -86.1% |
| Suppliers | 440/4 | €23,191 | €3,220 | -€19,971 | -86.1% |
| Taxes, remuneration and social security | 45 | €5,375 | €7,277 | +€1,902 | +35.4% |
| Remuneration and social security | 454/9 | €5,375 | €7,277 | +€1,902 | +35.4% |
| Other amounts payable | 47/48 | €14,217 | €9,992 | -€4,225 | -29.7% |
| Accrued charges and deferred income | 492/3 | - | €1,519 | +€1,519 | |
| Remuneration, social security and pensions | 62 | €51,731 | €84,456 | +€32,725 | +63.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,384 | €5,739 | +€355 | +6.6% |
| Other operating charges | 640/8 | €3,713 | €2,329 | -€1,384 | -37.3% |
| Non-recurring operating charges | 66A | €21,516 | - | -€21,516 | |
| Gross operating margin | 9900 | €40,021 | €125,737 | +€85,716 | +214.2% |
| Operating profit (loss) | 9901 | -€42,323 | €33,213 | +€75,536 | |
| Financial charges | 65/66B | €469 | €2,214 | +€1,745 | +372.1% |
| Recurring financial charges | 65 | €469 | €2,214 | +€1,745 | +372.1% |
| Profit (loss) for the period before taxes | 9903 | -€42,792 | €30,999 | +€73,791 | |
| Income taxes | 67/77 | - | €2,355 | +€2,355 | |
| Profit (loss) for the period | 9904 | -€42,792 | €28,644 | +€71,436 | |
| Profit (loss) for the period to be appropriated | 9905 | -€42,792 | €28,644 | +€71,436 |
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 11 October 2026 via checked.be.