ILIKS: 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.
ILIKS
Largest movements
- Cash +€13,251
up €13,251 (+1870.3%), from €709 to €13,960
mainly Net result for the year (+€10,138) and Tax, wage and social debts (+€9,460)
- Receivables within one year +€9,874
up €9,874 (+94.4%), from €10,454 to €20,328
of which Trade receivables: +€17,965
- Tangible fixed assets -€2,628
down €2,628 (-74.0%), from €3,552 to €924
- Profit (loss) carried forward +€10,138
up €10,138, from -€1,359 to €8,779
- Tax, wage and social debts +€9,460
up €9,460 (+211.7%), from €4,468 to €13,928
- Other debts +€2,800
new in 2024: €2,800
- Trade debts -€1,901
down €1,901 (-47.5%), from €4,006 to €2,105
- Gross operating margin +€20,936
up €20,936, from -€3,221 to €17,715
- Taxes +€3,141
up €3,141 (+702.1%), from €447 to €3,588
- Financial charges -€2,730
down €2,730 (-89.1%), from €3,063 to €333
- Depreciation -€1,156
down €1,156 (-30.6%), from €3,784 to €2,628
- Other operating charges +€570
up €570 (+94.4%), from €604 to €1,174
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.
Cash bridge derived
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 | €15,175 | €35,672 | +€20,496 | +135.1% |
| Fixed assets | 21/28 | €3,752 | €1,124 | -€2,628 | -70.0% |
| Tangible fixed assets | 22/27 | €3,552 | €924 | -€2,628 | -74.0% |
| Furniture and vehicles | 24 | €3,552 | €924 | -€2,628 | -74.0% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €11,423 | €34,548 | +€23,124 | +202.4% |
| Amounts receivable within one year | 40/41 | €10,454 | €20,328 | +€9,874 | +94.4% |
| Trade receivables | 40 | €2,363 | €20,328 | +€17,965 | +760.4% |
| Other amounts receivable | 41 | €8,092 | - | -€8,092 | |
| Cash at bank and in hand | 54/58 | €709 | €13,960 | +€13,251 | +1870.3% |
| Deferred charges and accrued income | 490/1 | €261 | €260 | -€1 | -0.3% |
| Total equity and liabilities | 10/49 | €15,175 | €35,672 | +€20,496 | +135.1% |
| Equity | 10/15 | €6,701 | €16,839 | +€10,138 | +151.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,359 | €8,779 | +€10,138 | |
| Amounts payable | 17/49 | €8,474 | €18,833 | +€10,359 | +122.2% |
| Amounts payable within one year | 42/48 | €8,474 | €18,833 | +€10,359 | +122.2% |
| Trade debts | 44 | €4,006 | €2,105 | -€1,901 | -47.5% |
| Suppliers | 440/4 | €4,006 | €2,105 | -€1,901 | -47.5% |
| Taxes, remuneration and social security | 45 | €4,468 | €13,928 | +€9,460 | +211.7% |
| Taxes | 450/3 | €4,468 | €13,928 | +€9,460 | +211.7% |
| Other amounts payable | 47/48 | - | €2,800 | +€2,800 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,784 | €2,628 | -€1,156 | -30.6% |
| Other operating charges | 640/8 | €604 | €1,174 | +€570 | +94.4% |
| Gross operating margin | 9900 | -€3,221 | €17,715 | +€20,936 | |
| Operating profit (loss) | 9901 | -€7,609 | €13,913 | +€21,521 | |
| Financial income | 75/76B | €457 | €146 | -€311 | -68.0% |
| Recurring financial income | 75 | €457 | €146 | -€311 | -68.0% |
| Financial charges | 65/66B | €3,063 | €333 | -€2,730 | -89.1% |
| Recurring financial charges | 65 | €3,063 | €333 | -€2,730 | -89.1% |
| Profit (loss) for the period before taxes | 9903 | -€10,215 | €13,726 | +€23,940 | |
| Income taxes | 67/77 | €447 | €3,588 | +€3,141 | +702.1% |
| Profit (loss) for the period | 9904 | -€10,662 | €10,138 | +€20,800 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,662 | €10,138 | +€20,800 |
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 9 October 2026 via checked.be.