ILJO CONSULT: what changed
Two fiscal 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.
ILJO CONSULT
Largest movements
- Receivables within one year -€60,875
down €60,875 (-47.9%), from €127,102 to €66,227
of which Trade receivables: -€37,308
- Deferred charges and accrued income +€26,678
new in 2024: €26,678
- Reserves -€34,955
down €34,955 (-15.1%), from €231,960 to €197,005
- Other debts -€9,222
down €9,222 (-17.2%), from €53,642 to €44,421
- Tax, wage and social debts +€5,178
up €5,178 (+10.7%), from €48,567 to €53,745
of which Taxes: +€4,657
- Gross operating margin -€42,327
down €42,327 (-50.0%), from €84,664 to €42,337
- Taxes -€11,636
down €11,636 (-43.0%), from €27,077 to €15,441
- Financial charges +€7,730
up €7,730 (+210.5%), from €3,672 to €11,403
- Depreciation +€1,375
up €1,375 (+103.7%), from €1,326 to €2,702
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 | €341,191 | €303,894 | -€37,297 | -10.9% |
| Fixed assets | 21/28 | €7,219 | €6,643 | -€576 | -8.0% |
| Tangible fixed assets | 22/27 | €7,219 | €6,643 | -€576 | -8.0% |
| Plant, machinery and equipment | 23 | €3,397 | €3,621 | +€224 | +6.6% |
| Furniture and vehicles | 24 | €3,822 | €3,022 | -€800 | -20.9% |
| Current assets | 29/58 | €333,972 | €297,251 | -€36,721 | -11.0% |
| Amounts receivable after more than one year | 29 | €200,000 | €200,000 | = | 0.0% |
| Other amounts receivable | 291 | €200,000 | €200,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €127,102 | €66,227 | -€60,875 | -47.9% |
| Trade receivables | 40 | €91,828 | €54,520 | -€37,308 | -40.6% |
| Other amounts receivable | 41 | €35,273 | €11,707 | -€23,566 | -66.8% |
| Cash at bank and in hand | 54/58 | €6,871 | €4,347 | -€2,524 | -36.7% |
| Deferred charges and accrued income | 490/1 | - | €26,678 | +€26,678 | |
| Total equity and liabilities | 10/49 | €341,191 | €303,894 | -€37,297 | -10.9% |
| Equity | 10/15 | €238,160 | €203,205 | -€34,955 | -14.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €231,960 | €197,005 | -€34,955 | -15.1% |
| Distributable reserves | 133 | €231,960 | €197,005 | -€34,955 | -15.1% |
| Amounts payable | 17/49 | €103,032 | €100,689 | -€2,342 | -2.3% |
| Amounts payable within one year | 42/48 | €103,032 | €100,119 | -€2,913 | -2.8% |
| Trade debts | 44 | €823 | €1,953 | +€1,130 | +137.4% |
| Suppliers | 440/4 | €823 | €1,953 | +€1,130 | +137.4% |
| Taxes, remuneration and social security | 45 | €48,567 | €53,745 | +€5,178 | +10.7% |
| Taxes | 450/3 | €47,888 | €52,545 | +€4,657 | +9.7% |
| Remuneration and social security | 454/9 | €679 | €1,200 | +€521 | +76.8% |
| Other amounts payable | 47/48 | €53,642 | €44,421 | -€9,222 | -17.2% |
| Accrued charges and deferred income | 492/3 | - | €571 | +€571 | |
| Non-recurring operating income | 76A | €32,497 | €13,459 | -€19,038 | -58.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,326 | €2,702 | +€1,375 | +103.7% |
| Other operating charges | 640/8 | €1,709 | €1,009 | -€701 | -41.0% |
| Gross operating margin | 9900 | €84,664 | €42,337 | -€42,327 | -50.0% |
| Operating profit (loss) | 9901 | €81,629 | €38,627 | -€43,001 | -52.7% |
| Financial income | 75/76B | - | €20 | +€20 | |
| Recurring financial income | 75 | - | €20 | +€20 | |
| Financial charges | 65/66B | €3,672 | €11,403 | +€7,730 | +210.5% |
| Recurring financial charges | 65 | €3,672 | €11,403 | +€7,730 | +210.5% |
| Profit (loss) for the period before taxes | 9903 | €77,956 | €27,245 | -€50,712 | -65.1% |
| Income taxes | 67/77 | €27,077 | €15,441 | -€11,636 | -43.0% |
| Profit (loss) for the period | 9904 | €50,879 | €11,804 | -€39,076 | -76.8% |
| Profit (loss) for the period to be appropriated | 9905 | €50,879 | €11,804 | -€39,076 | -76.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.