ILIAS Lightning 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 Lightning BE
Largest movements
- Receivables within one year +€1.1m
up €1.1m (+229%), from €462,807 to €1.5m
of which Other amounts receivable: +€981,621
- Accrued charges and deferred income +€657,184
up €657,184 (+114%), from €574,936 to €1.2m
- Profit (loss) carried forward +€371,100
up €371,100, from -€371,100 to €0
- Trade debts -€154,997
down €154,997 (-98.4%), from €157,450 to €2,454
- Tax, wage and social debts +€129,562
up €129,562 (+251%), from €51,521 to €181,083
of which Taxes: +€142,479
- Reserves +€56,337
new in 2025: €56,337
- Gross operating margin +€674,184
up €674,184 (+173%), from €389,730 to €1.1m
- Taxes +€141,655
up €141,655 (+17,184%), from €824 to €142,479
- Staff costs +€111,783
up €111,783 (+28.6%), from €391,416 to €503,198
From the 31-03-2025 result to the 31-12-2025 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 31-03-2025 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-03-2025 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €462,807 | €1,521,994 | +€1.1m | +229% |
| Current assets | 29/58 | €462,807 | €1,521,994 | +€1.1m | +229% |
| Amounts receivable within one year | 40/41 | €462,807 | €1,521,772 | +€1.1m | +229% |
| Trade receivables | 40 | - | €77,344 | +€77,344 | |
| Other amounts receivable | 41 | €462,807 | €1,444,428 | +€981,621 | +212% |
| Cash at bank and in hand | 54/58 | €0 | - | = | |
| Deferred charges and accrued income | 490/1 | €0 | €222 | +€222 | |
| Total equity and liabilities | 10/49 | €462,807 | €1,521,994 | +€1.1m | +229% |
| Equity | 10/15 | -€321,100 | €106,337 | +€427,437 | |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | - | €56,337 | +€56,337 | |
| Distributable reserves | 133 | - | €56,337 | +€56,337 | |
| Profit (loss) carried forward | 14 | -€371,100 | €0 | +€371,100 | |
| Amounts payable | 17/49 | €783,907 | €1,415,657 | +€631,749 | +80.6% |
| Amounts payable within one year | 42/48 | €208,971 | €183,536 | -€25,435 | -12.2% |
| Trade debts | 44 | €157,450 | €2,454 | -€154,997 | -98.4% |
| Suppliers | 440/4 | €157,450 | €2,454 | -€154,997 | -98.4% |
| Taxes, remuneration and social security | 45 | €51,521 | €181,083 | +€129,562 | +251% |
| Taxes | 450/3 | €826 | €143,305 | +€142,479 | +17,249% |
| Remuneration and social security | 454/9 | €50,695 | €37,778 | -€12,917 | -25.5% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €574,936 | €1,232,120 | +€657,184 | +114% |
| Remuneration, social security and pensions | 62 | €391,416 | €503,198 | +€111,783 | +28.6% |
| Gross operating margin | 9900 | €389,730 | €1,063,914 | +€674,184 | +173% |
| Operating profit (loss) | 9901 | -€1,686 | €560,716 | +€562,401 | |
| Financial income | 75/76B | €7,538 | €11,359 | +€3,821 | +50.7% |
| Recurring financial income | 75 | €7,538 | €11,359 | +€3,821 | +50.7% |
| Financial charges | 65/66B | €1,114 | €2,158 | +€1,044 | +93.8% |
| Recurring financial charges | 65 | €1,114 | €2,158 | +€1,044 | +93.8% |
| Profit (loss) for the period before taxes | 9903 | €4,739 | €569,916 | +€565,178 | +11,927% |
| Income taxes | 67/77 | €824 | €142,479 | +€141,655 | +17,184% |
| Profit (loss) for the period | 9904 | €3,914 | €427,437 | +€423,523 | +10,820% |
| Profit (loss) for the period to be appropriated | 9905 | €3,914 | €427,437 | +€423,523 | +10,820% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.