ILIOS: 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.
ILIOS
Largest movements
- Tangible fixed assets -€7,434
down €7,434 (-5.1%), from €147,119 to €139,685
of which Land and buildings: -€8,182
- Debts after one year -€23,817
down €23,817 (-53.9%), from €44,183 to €20,366
- Other debts +€13,336
up €13,336 (+273.9%), from €4,868 to €18,204
- Current portion of long-term debt -€2,849
down €2,849 (-8.8%), from €32,476 to €29,628
- Gross operating margin +€14,895
up €14,895 (+2035.3%), from €732 to €15,627
- Purchases and services -€9,026
down €9,026 (-17.5%), from €51,488 to €42,463
- Depreciation -€6,836
down €6,836 (-44.6%), from €15,313 to €8,477
- Turnover +€5,588
up €5,588 (+15.7%), from €35,702 to €41,290
- Financial charges -€1,072
down €1,072 (-31.3%), from €3,424 to €2,352
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.
Cash bridge derived
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 | €210,456 | €201,386 | -€9,070 | -4.3% |
| Fixed assets | 21/28 | €164,569 | €157,035 | -€7,534 | -4.6% |
| Tangible fixed assets | 22/27 | €147,119 | €139,685 | -€7,434 | -5.1% |
| Land and buildings | 22 | €146,909 | €138,727 | -€8,182 | -5.6% |
| Furniture and vehicles | 24 | €210 | €958 | +€748 | +356.0% |
| Financial fixed assets | 28 | €17,450 | €17,350 | -€100 | -0.6% |
| Current assets | 29/58 | €45,887 | €44,351 | -€1,536 | -3.3% |
| Amounts receivable within one year | 40/41 | €18,061 | €18,626 | +€564 | +3.1% |
| Trade receivables | 40 | €18,061 | €18,626 | +€564 | +3.1% |
| Current investments | 50/53 | - | €0 | +€0 | |
| Cash at bank and in hand | 54/58 | €27,825 | €25,725 | -€2,100 | -7.5% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €210,456 | €201,386 | -€9,070 | -4.3% |
| Equity | 10/15 | €124,204 | €125,829 | +€1,626 | +1.3% |
| Contributions | 10/11 | €8,680 | €8,680 | = | 0.0% |
| Reserves | 13 | €115,524 | €117,149 | +€1,626 | +1.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €113,664 | €115,289 | +€1,626 | +1.4% |
| Amounts payable | 17/49 | €86,252 | €75,557 | -€10,696 | -12.4% |
| Amounts payable after more than one year | 17 | €44,183 | €20,366 | -€23,817 | -53.9% |
| Financial debts | 170/4 | €44,183 | €20,366 | -€23,817 | -53.9% |
| Amounts payable within one year | 42/48 | €42,069 | €55,190 | +€13,121 | +31.2% |
| Current portion of amounts payable after more than one year | 42 | €32,476 | €29,628 | -€2,849 | -8.8% |
| Trade debts | 44 | €3,044 | €4,650 | +€1,606 | +52.8% |
| Suppliers | 440/4 | €3,044 | €4,650 | +€1,606 | +52.8% |
| Taxes, remuneration and social security | 45 | €1,681 | €2,708 | +€1,028 | +61.1% |
| Taxes | 450/3 | €1,681 | €2,708 | +€1,028 | +61.1% |
| Other amounts payable | 47/48 | €4,868 | €18,204 | +€13,336 | +273.9% |
| Turnover | 70 | €35,702 | €41,290 | +€5,588 | +15.7% |
| Non-recurring operating income | 76A | €16,518 | €16,800 | +€282 | +1.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €51,488 | €42,463 | -€9,026 | -17.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,313 | €8,477 | -€6,836 | -44.6% |
| Other operating charges | 640/8 | €3,405 | €3,172 | -€233 | -6.8% |
| Gross operating margin | 9900 | €732 | €15,627 | +€14,895 | +2035.3% |
| Operating profit (loss) | 9901 | -€17,986 | €3,978 | +€21,964 | |
| Financial charges | 65/66B | €3,424 | €2,352 | -€1,072 | -31.3% |
| Recurring financial charges | 65 | €3,424 | €2,352 | -€1,072 | -31.3% |
| Profit (loss) for the period before taxes | 9903 | -€21,410 | €1,626 | +€23,035 | |
| Profit (loss) for the period | 9904 | -€21,410 | €1,626 | +€23,035 | |
| Profit (loss) for the period to be appropriated | 9905 | -€21,410 | €1,626 | +€23,035 |
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 9 October 2026 via checked.be.