ILIOTERA: 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.
ILIOTERA
Largest movements
- Cash -€1,223
down €1,223 (-9.9%), from €12,338 to €11,115
mainly Net result for the year (-€1,946) and Tax, wage and social debts (-€162)
- Receivables within one year -€758
down €758 (-11.5%), from €6,605 to €5,847
- Profit (loss) carried forward -€1,946
down €1,946 (-10.8%), from -€18,059 to -€20,005
- Gross operating margin -€2,853
down €2,853, from €1,034 to -€1,819
- Taxes -€168
no longer reported in 2025 (was €168)
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 | €18,943 | €16,962 | -€1,981 | -10.5% |
| Current assets | 29/58 | €18,943 | €16,962 | -€1,981 | -10.5% |
| Amounts receivable within one year | 40/41 | €6,605 | €5,847 | -€758 | -11.5% |
| Other amounts receivable | 41 | €6,605 | €5,847 | -€758 | -11.5% |
| Cash at bank and in hand | 54/58 | €12,338 | €11,115 | -€1,223 | -9.9% |
| Total equity and liabilities | 10/49 | €18,943 | €16,962 | -€1,981 | -10.5% |
| Equity | 10/15 | €18,221 | €16,275 | -€1,946 | -10.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €30,080 | €30,080 | = | 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% |
| Distributable reserves | 133 | €28,220 | €28,220 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,059 | -€20,005 | -€1,946 | -10.8% |
| Amounts payable | 17/49 | €722 | €687 | -€35 | -4.9% |
| Amounts payable within one year | 42/48 | €722 | €687 | -€35 | -4.9% |
| Trade debts | 44 | €393 | €519 | +€126 | +32.1% |
| Suppliers | 440/4 | €393 | €519 | +€126 | +32.1% |
| Taxes, remuneration and social security | 45 | €330 | €168 | -€162 | -49.0% |
| Taxes | 450/3 | €330 | €168 | -€162 | -49.0% |
| Other operating charges | 640/8 | €400 | €408 | +€7 | +1.8% |
| Gross operating margin | 9900 | €1,034 | -€1,819 | -€2,853 | |
| Operating profit (loss) | 9901 | €633 | -€2,226 | -€2,860 | |
| Financial income | 75/76B | €333 | €337 | +€4 | +1.2% |
| Recurring financial income | 75 | €333 | €337 | +€4 | +1.2% |
| Financial charges | 65/66B | €58 | €57 | -€1 | -0.9% |
| Recurring financial charges | 65 | €58 | €57 | -€1 | -0.9% |
| Profit (loss) for the period before taxes | 9903 | €909 | -€1,946 | -€2,855 | |
| Income taxes | 67/77 | €168 | - | -€168 | |
| Profit (loss) for the period | 9904 | €741 | -€1,946 | -€2,687 | |
| Profit (loss) for the period to be appropriated | 9905 | €741 | -€1,946 | -€2,687 |
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 23 October 2026 via checked.be.