ILIOAIA: 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.
ILIOAIA
Largest movements
- Cash +€51,802
up €51,802 (+59.1%), from €87,689 to €139,491
mainly Net result for the year (+€57,121) and Depreciation (+€18,007)
- Receivables within one year -€13,450
down €13,450 (-4.7%), from €288,982 to €275,532
of which Trade receivables: -€24,455
- Tangible fixed assets +€12,948
up €12,948 (+5.5%), from €235,827 to €248,775
of which Other tangible fixed assets: +€27,320
- Profit (loss) carried forward +€57,121
up €57,121 (+16.5%), from €346,054 to €403,175
- Debts after one year -€11,960
down €11,960 (-8.4%), from €142,678 to €130,718
- Tax, wage and social debts +€9,503
up €9,503 (+58.5%), from €16,237 to €25,740
of which Remuneration and social security: +€7,047
- Gross operating margin +€128,640
up €128,640 (+136%), from €94,879 to €223,519
- Staff costs +€116,245
new in 2025: €116,245
- Turnover +€107,757
up €107,757 (+8.8%), from €1.2m to €1.3m
- Purchases and services -€20,883
down €20,883 (-1.8%), from €1.1m to €1.1m
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 | €640,098 | €691,398 | +€51,300 | +8.0% |
| Fixed assets | 21/28 | €235,827 | €248,775 | +€12,948 | +5.5% |
| Tangible fixed assets | 22/27 | €235,827 | €248,775 | +€12,948 | +5.5% |
| Land and buildings | 22 | €150,476 | €144,806 | -€5,670 | -3.8% |
| Furniture and vehicles | 24 | €33,999 | €25,296 | -€8,702 | -25.6% |
| Other tangible fixed assets | 26 | €51,352 | €78,673 | +€27,320 | +53.2% |
| Current assets | 29/58 | €404,271 | €442,623 | +€38,352 | +9.5% |
| Amounts receivable after more than one year | 29 | €27,600 | €27,600 | = | 0.0% |
| Other amounts receivable | 291 | €27,600 | €27,600 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €288,982 | €275,532 | -€13,450 | -4.7% |
| Trade receivables | 40 | €110,222 | €85,767 | -€24,455 | -22.2% |
| Other amounts receivable | 41 | €178,760 | €189,765 | +€11,004 | +6.2% |
| Cash at bank and in hand | 54/58 | €87,689 | €139,491 | +€51,802 | +59.1% |
| Total equity and liabilities | 10/49 | €640,098 | €691,398 | +€51,300 | +8.0% |
| Equity | 10/15 | €354,114 | €411,235 | +€57,121 | +16.1% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Profit (loss) carried forward | 14 | €346,054 | €403,175 | +€57,121 | +16.5% |
| Amounts payable | 17/49 | €285,984 | €280,163 | -€5,822 | -2.0% |
| Amounts payable after more than one year | 17 | €142,678 | €130,718 | -€11,960 | -8.4% |
| Financial debts | 170/4 | €142,678 | €130,718 | -€11,960 | -8.4% |
| Amounts payable within one year | 42/48 | €143,306 | €149,444 | +€6,138 | +4.3% |
| Current portion of amounts payable after more than one year | 42 | €15,516 | €13,881 | -€1,636 | -10.5% |
| Trade debts | 44 | €111,552 | €109,278 | -€2,274 | -2.0% |
| Suppliers | 440/4 | €64,403 | €96,690 | +€32,288 | +50.1% |
| Bills of exchange payable | 441 | €47,150 | €12,588 | -€34,562 | -73.3% |
| Taxes, remuneration and social security | 45 | €16,237 | €25,740 | +€9,503 | +58.5% |
| Taxes | 450/3 | €16,237 | €18,694 | +€2,456 | +15.1% |
| Remuneration and social security | 454/9 | - | €7,047 | +€7,047 | |
| Other amounts payable | 47/48 | - | €545 | +€545 | |
| Turnover | 70 | €1,228,836 | €1,336,593 | +€107,757 | +8.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,133,957 | €1,113,074 | -€20,883 | -1.8% |
| Remuneration, social security and pensions | 62 | - | €116,245 | +€116,245 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,226 | €18,007 | -€3,219 | -15.2% |
| Other operating charges | 640/8 | €1,680 | €1,131 | -€549 | -32.7% |
| Gross operating margin | 9900 | €94,879 | €223,519 | +€128,640 | +136% |
| Operating profit (loss) | 9901 | €71,973 | €88,136 | +€16,163 | +22.5% |
| Financial income | 75/76B | €9,207 | €10,355 | +€1,148 | +12.5% |
| Recurring financial income | 75 | €9,207 | €10,355 | +€1,148 | +12.5% |
| Financial charges | 65/66B | €9,253 | €18,104 | +€8,851 | +95.7% |
| Recurring financial charges | 65 | €9,253 | €18,104 | +€8,851 | +95.7% |
| Profit (loss) for the period before taxes | 9903 | €71,927 | €80,387 | +€8,460 | +11.8% |
| Income taxes | 67/77 | €20,809 | €23,265 | +€2,456 | +11.8% |
| Profit (loss) for the period | 9904 | €51,117 | €57,121 | +€6,004 | +11.7% |
| Profit (loss) for the period to be appropriated | 9905 | €51,117 | €57,121 | +€6,004 | +11.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.