ILKA: 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.
ILKA
Largest movements
- Cash +€26,918
up €26,918 (+436.8%), from €6,163 to €33,081
mainly Net result for the year (+€45,008) and Tax, wage and social debts (+€10,568)
- Receivables within one year +€23,681
up €23,681 (+89.2%), from €26,545 to €50,226
of which Other amounts receivable: +€15,806
- Tangible fixed assets +€2,248
up €2,248 (+22.7%), from €9,889 to €12,137
of which Furniture and vehicles: +€2,248
- Stocks and contracts +€2,000
up €2,000 (+15.1%), from €13,215 to €15,215
- Reserves +€45,007
up €45,007 (+469.7%), from €9,582 to €54,589
- Tax, wage and social debts +€10,568
up €10,568 (+48.9%), from €21,619 to €32,187
of which Taxes: +€27,454
- Other debts -€1,460
down €1,460 (-6.2%), from €23,411 to €21,951
- Staff costs -€40,325
down €40,325 (-87.3%), from €46,168 to €5,843
- Gross operating margin -€3,669
down €3,669 (-5.8%), from €63,726 to €60,057
- Financial charges -€1,129
down €1,129 (-68.3%), from €1,653 to €524
- Depreciation -€891
down €891 (-21.6%), from €4,116 to €3,225
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 | €60,812 | €115,659 | +€54,847 | +90.2% |
| Fixed assets | 21/28 | €9,889 | €12,137 | +€2,248 | +22.7% |
| Tangible fixed assets | 22/27 | €9,889 | €12,137 | +€2,248 | +22.7% |
| Plant, machinery and equipment | 23 | €9,160 | €9,160 | = | 0.0% |
| Furniture and vehicles | 24 | €729 | €2,977 | +€2,248 | +308.4% |
| Current assets | 29/58 | €50,923 | €103,522 | +€52,599 | +103.3% |
| Stocks and contracts in progress | 3 | €13,215 | €15,215 | +€2,000 | +15.1% |
| Stocks | 30/36 | €13,215 | €15,215 | +€2,000 | +15.1% |
| Amounts receivable within one year | 40/41 | €26,545 | €50,226 | +€23,681 | +89.2% |
| Trade receivables | 40 | €15,547 | €23,422 | +€7,875 | +50.7% |
| Other amounts receivable | 41 | €10,998 | €26,804 | +€15,806 | +143.7% |
| Cash at bank and in hand | 54/58 | €6,163 | €33,081 | +€26,918 | +436.8% |
| Deferred charges and accrued income | 490/1 | €5,000 | €5,000 | = | 0.0% |
| Total equity and liabilities | 10/49 | €60,812 | €115,659 | +€54,847 | +90.2% |
| Equity | 10/15 | €15,782 | €60,789 | +€45,007 | +285.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €9,582 | €54,589 | +€45,007 | +469.7% |
| Distributable reserves | 133 | €9,582 | €54,589 | +€45,007 | +469.7% |
| Amounts payable | 17/49 | €45,030 | €54,870 | +€9,840 | +21.9% |
| Amounts payable within one year | 42/48 | €45,030 | €54,870 | +€9,840 | +21.9% |
| Trade debts | 44 | - | €732 | +€732 | |
| Suppliers | 440/4 | - | €732 | +€732 | |
| Taxes, remuneration and social security | 45 | €21,619 | €32,187 | +€10,568 | +48.9% |
| Taxes | 450/3 | €2,719 | €30,173 | +€27,454 | +1009.7% |
| Remuneration and social security | 454/9 | €18,900 | €2,014 | -€16,886 | -89.3% |
| Other amounts payable | 47/48 | €23,411 | €21,951 | -€1,460 | -6.2% |
| Remuneration, social security and pensions | 62 | €46,168 | €5,843 | -€40,325 | -87.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,116 | €3,225 | -€891 | -21.6% |
| Other operating charges | 640/8 | €2,989 | €2,957 | -€32 | -1.1% |
| Gross operating margin | 9900 | €63,726 | €60,057 | -€3,669 | -5.8% |
| Operating profit (loss) | 9901 | €10,453 | €48,032 | +€37,579 | +359.5% |
| Financial charges | 65/66B | €1,653 | €524 | -€1,129 | -68.3% |
| Recurring financial charges | 65 | €1,653 | €524 | -€1,129 | -68.3% |
| Profit (loss) for the period before taxes | 9903 | €8,800 | €47,508 | +€38,708 | +439.9% |
| Income taxes | 67/77 | €2,181 | €2,500 | +€319 | +14.6% |
| Profit (loss) for the period | 9904 | €6,619 | €45,008 | +€38,389 | +580.0% |
| Profit (loss) for the period to be appropriated | 9905 | €6,619 | €45,008 | +€38,389 | +580.0% |
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 29 September 2026 via checked.be.