ILIAS BTJ: 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 BTJ
Largest movements
- Receivables within one year +€11,485
up €11,485 (+81.8%), from €14,039 to €25,524
of which Other amounts receivable: +€12,773
- Tangible fixed assets -€2,485
down €2,485 (-20.0%), from €12,437 to €9,952
- Cash +€2,037
up €2,037 (+17.4%), from €11,741 to €13,779
mainly Net result for the year (+€15,452) and Depreciation (+€8,085)
- Profit (loss) carried forward +€15,452
up €15,452, from -€816 to €14,637
- Trade debts -€4,347
down €4,347 (-19.1%), from €22,816 to €18,469
- Current portion of long-term debt -€4,217
no longer reported in 2024 (was €4,217)
- Tax, wage and social debts +€4,149
new in 2024: €4,149
of which Remuneration and social security: +€3,420
- Gross operating margin +€37,704
up €37,704 (+817%), from €4,616 to €42,320
- Staff costs +€17,018
new in 2024: €17,018
- Depreciation +€1,867
up €1,867 (+30.0%), from €6,218 to €8,085
- Other operating charges +€1,062
up €1,062 (+834%), from €127 to €1,189
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €38,217 | €49,255 | +€11,038 | +28.9% |
| Fixed assets | 21/28 | €12,437 | €9,952 | -€2,485 | -20.0% |
| Tangible fixed assets | 22/27 | €12,437 | €9,952 | -€2,485 | -20.0% |
| Furniture and vehicles | 24 | €12,437 | €9,952 | -€2,485 | -20.0% |
| Current assets | 29/58 | €25,780 | €39,303 | +€13,523 | +52.5% |
| Amounts receivable within one year | 40/41 | €14,039 | €25,524 | +€11,485 | +81.8% |
| Trade receivables | 40 | €6,268 | €4,981 | -€1,287 | -20.5% |
| Other amounts receivable | 41 | €7,771 | €20,544 | +€12,773 | +164% |
| Cash at bank and in hand | 54/58 | €11,741 | €13,779 | +€2,037 | +17.4% |
| Total equity and liabilities | 10/49 | €38,217 | €49,255 | +€11,038 | +28.9% |
| Equity | 10/15 | €11,184 | €26,637 | +€15,452 | +138% |
| Contributions | 10/11 | €12,000 | €12,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€816 | €14,637 | +€15,452 | |
| Amounts payable | 17/49 | €27,032 | €22,618 | -€4,414 | -16.3% |
| Amounts payable within one year | 42/48 | €27,032 | €22,618 | -€4,414 | -16.3% |
| Current portion of amounts payable after more than one year | 42 | €4,217 | - | -€4,217 | |
| Trade debts | 44 | €22,816 | €18,469 | -€4,347 | -19.1% |
| Suppliers | 440/4 | €22,816 | €18,469 | -€4,347 | -19.1% |
| Taxes, remuneration and social security | 45 | - | €4,149 | +€4,149 | |
| Taxes | 450/3 | - | €729 | +€729 | |
| Remuneration and social security | 454/9 | - | €3,420 | +€3,420 | |
| Remuneration, social security and pensions | 62 | - | €17,018 | +€17,018 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,218 | €8,085 | +€1,867 | +30.0% |
| Other operating charges | 640/8 | €127 | €1,189 | +€1,062 | +834% |
| Gross operating margin | 9900 | €4,616 | €42,320 | +€37,704 | +817% |
| Operating profit (loss) | 9901 | -€1,730 | €16,027 | +€17,757 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €153 | €190 | +€36 | +23.7% |
| Recurring financial charges | 65 | €153 | €190 | +€36 | +23.7% |
| Profit (loss) for the period before taxes | 9903 | -€1,883 | €15,837 | +€17,720 | |
| Income taxes | 67/77 | - | €385 | +€385 | |
| Profit (loss) for the period | 9904 | -€1,883 | €15,452 | +€17,335 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,883 | €15,452 | +€17,335 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.