Iljona: 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.
Iljona
Largest movements
- Receivables within one year +€169,719
up €169,719 (+138%), from €122,603 to €292,323
of which Other amounts receivable: +€118,378
- Tangible fixed assets +€81,718
up €81,718 (+95.5%), from €85,557 to €167,275
of which Land and buildings: +€71,816
- Reserves +€218,569
up €218,569 (+73.3%), from €298,278 to €516,847
- Debts after one year +€32,019
up €32,019 (+29.0%), from €110,467 to €142,486
- Other debts -€22,108
down €22,108 (-22.5%), from €98,430 to €76,323
- Tax, wage and social debts +€19,141
up €19,141 (+123%), from €15,615 to €34,756
of which Taxes: +€19,128
- Current portion of long-term debt +€10,890
up €10,890 (+25.2%), from €43,187 to €54,077
- Financial income +€100,021
up €100,021 (+100%), from €100,000 to €200,021
- Taxes +€23,029
up €23,029 (+136%), from €16,887 to €39,915
- Gross operating margin -€8,789
down €8,789 (-11.1%), from €79,333 to €70,544
- Depreciation +€1,268
up €1,268 (+25.1%), from €5,061 to €6,330
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 | €584,945 | €839,744 | +€254,799 | +43.6% |
| Fixed assets | 21/28 | €462,057 | €543,775 | +€81,718 | +17.7% |
| Tangible fixed assets | 22/27 | €85,557 | €167,275 | +€81,718 | +95.5% |
| Land and buildings | 22 | €85,557 | €157,373 | +€71,816 | +83.9% |
| Furniture and vehicles | 24 | - | €9,902 | +€9,902 | |
| Financial fixed assets | 28 | €376,500 | €376,500 | = | 0.0% |
| Current assets | 29/58 | €122,887 | €295,969 | +€173,082 | +141% |
| Amounts receivable within one year | 40/41 | €122,603 | €292,323 | +€169,719 | +138% |
| Trade receivables | 40 | €58,250 | €109,591 | +€51,341 | +88.1% |
| Other amounts receivable | 41 | €64,353 | €182,731 | +€118,378 | +184% |
| Cash at bank and in hand | 54/58 | €284 | €3,647 | +€3,363 | +1,184% |
| Total equity and liabilities | 10/49 | €584,945 | €839,744 | +€254,799 | +43.6% |
| Equity | 10/15 | €301,278 | €519,847 | +€218,569 | +72.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €298,278 | €516,847 | +€218,569 | +73.3% |
| Distributable reserves | 133 | €298,278 | €516,847 | +€218,569 | +73.3% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €283,667 | €319,897 | +€36,230 | +12.8% |
| Amounts payable after more than one year | 17 | €110,467 | €142,486 | +€32,019 | +29.0% |
| Financial debts | 170/4 | €110,467 | €142,486 | +€32,019 | +29.0% |
| Amounts payable within one year | 42/48 | €158,171 | €165,156 | +€6,985 | +4.4% |
| Current portion of amounts payable after more than one year | 42 | €43,187 | €54,077 | +€10,890 | +25.2% |
| Trade debts | 44 | €938 | €0 | -€938 | -100% |
| Suppliers | 440/4 | €938 | €0 | -€938 | -100% |
| Taxes, remuneration and social security | 45 | €15,615 | €34,756 | +€19,141 | +123% |
| Taxes | 450/3 | €12,471 | €31,599 | +€19,128 | +153% |
| Remuneration and social security | 454/9 | €3,144 | €3,157 | +€13 | +0.4% |
| Other amounts payable | 47/48 | €98,430 | €76,323 | -€22,108 | -22.5% |
| Accrued charges and deferred income | 492/3 | €15,028 | €12,255 | -€2,773 | -18.5% |
| Remuneration, social security and pensions | 62 | - | €144 | +€144 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,061 | €6,330 | +€1,268 | +25.1% |
| Other operating charges | 640/8 | €1,062 | €1,600 | +€538 | +50.6% |
| Gross operating margin | 9900 | €79,333 | €70,544 | -€8,789 | -11.1% |
| Operating profit (loss) | 9901 | €73,210 | €62,471 | -€10,739 | -14.7% |
| Financial income | 75/76B | €100,000 | €200,021 | +€100,021 | +100% |
| Recurring financial income | 75 | €100,000 | €200,021 | +€100,021 | +100% |
| Financial charges | 65/66B | €3,618 | €4,008 | +€390 | +10.8% |
| Recurring financial charges | 65 | €3,618 | €4,008 | +€390 | +10.8% |
| Profit (loss) for the period before taxes | 9903 | €169,592 | €258,484 | +€88,892 | +52.4% |
| Income taxes | 67/77 | €16,887 | €39,915 | +€23,029 | +136% |
| Profit (loss) for the period | 9904 | €152,705 | €218,569 | +€65,863 | +43.1% |
| Profit (loss) for the period to be appropriated | 9905 | €152,705 | €218,569 | +€65,863 | +43.1% |
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 29 October 2026 via checked.be.