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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.

What changed

Ilka

BE 0802.363.808
NACE 56.111, Full-service restaurants
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€19,129
2024 · -+€19,129
Equity
€19,629
2024 · €500+€19,129
Cash
€25,741
2024 · -+€25,741
Balance sheet total
€30,326
2024 · €500+€29,826

Largest movements

2024 to 2025
Assets
  • Cash +€25,741

    new in 2025: €25,741

    mainly Net result for the year (+€19,129) and Trade debts (+€8,088)

  • Tangible fixed assets +€4,580

    new in 2025: €4,580

  • Receivables within one year -€496

    down €496 (-99.1%), from €500 to €4

Equity and liabilities
  • Profit (loss) carried forward +€19,129

    new in 2025: €19,129

  • Trade debts +€8,088

    new in 2025: €8,088

  • Tax, wage and social debts +€2,576

    new in 2025: €2,576

Income statement
  • Gross operating margin +€21,437

    new in 2025: €21,437

  • Depreciation +€945

    new in 2025: €945

  • Financial charges +€921

    new in 2025: €921

  • Staff costs +€342

    new in 2025: €342

From the 2024 result to the 2025 result

effect on the result

The net result is not in both sets of accounts; without it the difference cannot be explained line by line.

Cash bridge derived

cash 2024 to 2025

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.

From operations +€31,266
Investment -€5,525
Financing €0
Cash 2024 €0
Net result for the year +€19,129
Depreciation +€945
Receivables within one year +€496
Trade debts +€8,088
Tax, wage and social debts +€2,576
Other debts +€32
Investment in fixed assets (net) -€5,525
Cash 2025 €25,741
Every line side by side 29 lines
Line Code 2024 2025 Change %
Total assets 20/58 €500 €30,326 +€29,826 +5965.1%
Fixed assets 21/28 - €4,580 +€4,580
Tangible fixed assets 22/27 - €4,580 +€4,580
Furniture and vehicles 24 - €4,580 +€4,580
Current assets 29/58 €500 €25,745 +€25,245 +5049.0%
Amounts receivable within one year 40/41 €500 €4 -€496 -99.1%
Other amounts receivable 41 €500 €4 -€496 -99.1%
Cash at bank and in hand 54/58 - €25,741 +€25,741
Total equity and liabilities 10/49 €500 €30,326 +€29,826 +5965.1%
Equity 10/15 €500 €19,629 +€19,129 +3825.9%
Contributions 10/11 €500 €500 = 0.0%
Profit (loss) carried forward 14 - €19,129 +€19,129
Amounts payable 17/49 - €10,696 +€10,696
Amounts payable within one year 42/48 - €10,696 +€10,696
Trade debts 44 - €8,088 +€8,088
Suppliers 440/4 - €8,088 +€8,088
Taxes, remuneration and social security 45 - €2,576 +€2,576
Taxes 450/3 - €2,576 +€2,576
Other amounts payable 47/48 - €32 +€32
Remuneration, social security and pensions 62 - €342 +€342
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 - €945 +€945
Other operating charges 640/8 - €100 +€100
Gross operating margin 9900 - €21,437 +€21,437
Operating profit (loss) 9901 - €20,051 +€20,051
Financial charges 65/66B - €921 +€921
Recurring financial charges 65 - €921 +€921
Profit (loss) for the period before taxes 9903 - €19,129 +€19,129
Profit (loss) for the period 9904 - €19,129 +€19,129
Profit (loss) for the period to be appropriated 9905 - €19,129 +€19,129

Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.