ILIAS.BE: 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.BE
Largest movements
- Receivables within one year +€357,280
up €357,280 (+485%), from €73,645 to €430,925
- Cash -€248,671
down €248,671 (-81.7%), from €304,464 to €55,793
mainly Debts after one year (-€1.3m) and Receivables within one year (-€357,280)
- Tangible fixed assets -€106,360
down €106,360 (-12.8%), from €828,921 to €722,561
of which Land and buildings: -€114,288
- Debts after one year -€1.3m
down €1.3m (-98.0%), from €1.4m to €27,501
- Contributions +€1.3m
up €1.3m (+128%), from €1.0m to €2.3m
- Profit (loss) carried forward +€60,451
up €60,451 (+9.7%), from -€623,608 to -€563,157
- Financial income +€86,136
up €86,136 (+266%), from €32,370 to €118,506
- Gross operating margin -€9,909
down €9,909 (-5.7%), from €175,081 to €165,172
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 | €1,773,219 | €1,793,831 | +€20,613 | +1.2% |
| Fixed assets | 21/28 | €830,922 | €722,561 | -€108,361 | -13.0% |
| Tangible fixed assets | 22/27 | €828,921 | €722,561 | -€106,360 | -12.8% |
| Land and buildings | 22 | €828,921 | €714,634 | -€114,288 | -13.8% |
| Other tangible fixed assets | 26 | - | €7,927 | +€7,927 | |
| Financial fixed assets | 28 | €2,001 | €0 | -€2,001 | -100% |
| Current assets | 29/58 | €942,296 | €1,071,270 | +€128,974 | +13.7% |
| Amounts receivable within one year | 40/41 | €73,645 | €430,925 | +€357,280 | +485% |
| Other amounts receivable | 41 | €73,645 | €430,925 | +€357,280 | +485% |
| Current investments | 50/53 | €557,717 | €574,372 | +€16,655 | +3.0% |
| Cash at bank and in hand | 54/58 | €304,464 | €55,793 | -€248,671 | -81.7% |
| Deferred charges and accrued income | 490/1 | €6,471 | €10,180 | +€3,709 | +57.3% |
| Total equity and liabilities | 10/49 | €1,773,219 | €1,793,831 | +€20,613 | +1.2% |
| Equity | 10/15 | €395,883 | €1,756,334 | +€1.4m | +344% |
| Contributions | 10/11 | €1,018,550 | €2,318,550 | +€1.3m | +128% |
| Reserves | 13 | €941 | €941 | = | 0.0% |
| Distributable reserves | 133 | €941 | €941 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€623,608 | -€563,157 | +€60,451 | +9.7% |
| Amounts payable | 17/49 | €1,377,336 | €37,498 | -€1.3m | -97.3% |
| Amounts payable after more than one year | 17 | €1,373,851 | €27,501 | -€1.3m | -98.0% |
| Financial debts | 170/4 | €1,373,851 | €27,501 | -€1.3m | -98.0% |
| Amounts payable within one year | 42/48 | €3,425 | €9,592 | +€6,167 | +180% |
| Trade debts | 44 | €1,222 | €9,592 | +€8,371 | +685% |
| Suppliers | 440/4 | €1,222 | €9,592 | +€8,371 | +685% |
| Taxes, remuneration and social security | 45 | €1,704 | €0 | -€1,704 | -100% |
| Taxes | 450/3 | €1,704 | €0 | -€1,704 | -100% |
| Other amounts payable | 47/48 | €500 | €0 | -€500 | -100% |
| Accrued charges and deferred income | 492/3 | €60 | €404 | +€344 | +572% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €114,288 | €114,494 | +€206 | +0.2% |
| Other operating charges | 640/8 | €8,803 | €9,052 | +€249 | +2.8% |
| Non-recurring operating charges | 66A | - | €30,678 | +€30,678 | |
| Gross operating margin | 9900 | €175,081 | €165,172 | -€9,909 | -5.7% |
| Operating profit (loss) | 9901 | €51,990 | €10,948 | -€41,042 | -78.9% |
| Financial income | 75/76B | €32,370 | €118,506 | +€86,136 | +266% |
| Recurring financial income | 75 | €32,370 | €118,506 | +€86,136 | +266% |
| Financial charges | 65/66B | €68,343 | €69,003 | +€660 | +1.0% |
| Recurring financial charges | 65 | €68,343 | €69,003 | +€660 | +1.0% |
| Profit (loss) for the period before taxes | 9903 | €16,017 | €60,451 | +€44,434 | +277% |
| Profit (loss) for the period | 9904 | €16,017 | €60,451 | +€44,434 | +277% |
| Profit (loss) for the period to be appropriated | 9905 | €16,017 | €60,451 | +€44,434 | +277% |
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 18 October 2026 via checked.be.