ILKO-77: 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.
ILKO-77
Largest movements
- Cash +€3,016
up €3,016 (+13.5%), from €22,316 to €25,332
mainly Net result for the year (+€9,586) and Depreciation (+€1,482)
- Tangible fixed assets -€1,482
down €1,482 (-3.6%), from €41,584 to €40,101
of which Furniture and vehicles: -€855
- Profit (loss) carried forward +€9,586
up €9,586 (+32.8%), from €29,212 to €38,798
- Other debts -€4,723
down €4,723 (-19.3%), from €24,443 to €19,721
- Tax, wage and social debts -€2,578
down €2,578 (-41.8%), from €6,168 to €3,590
- Gross operating margin -€19,866
down €19,866 (-54.1%), from €36,722 to €16,857
- Taxes -€2,578
down €2,578 (-41.8%), from €6,168 to €3,590
- Staff costs -€1,061
down €1,061 (-81.7%), from €1,299 to €237
- Other operating charges -€499
down €499 (-25.3%), from €1,973 to €1,474
- Financial charges -€393
down €393 (-44.7%), from €880 to €487
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.
Cash bridge derived
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 | €64,907 | €67,109 | +€2,203 | +3.4% |
| Fixed assets | 21/28 | €41,584 | €40,101 | -€1,482 | -3.6% |
| Tangible fixed assets | 22/27 | €41,584 | €40,101 | -€1,482 | -3.6% |
| Plant, machinery and equipment | 23 | €811 | €184 | -€628 | -77.4% |
| Furniture and vehicles | 24 | €40,773 | €39,918 | -€855 | -2.1% |
| Current assets | 29/58 | €23,323 | €27,008 | +€3,685 | +15.8% |
| Amounts receivable within one year | 40/41 | €315 | €779 | +€464 | +147.4% |
| Trade receivables | 40 | €121 | - | -€121 | |
| Other amounts receivable | 41 | €194 | €779 | +€585 | +302.0% |
| Cash at bank and in hand | 54/58 | €22,316 | €25,332 | +€3,016 | +13.5% |
| Deferred charges and accrued income | 490/1 | €692 | €897 | +€205 | +29.6% |
| Total equity and liabilities | 10/49 | €64,907 | €67,109 | +€2,203 | +3.4% |
| Equity | 10/15 | €34,212 | €43,798 | +€9,586 | +28.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,212 | €38,798 | +€9,586 | +32.8% |
| Amounts payable | 17/49 | €30,694 | €23,311 | -€7,383 | -24.1% |
| Amounts payable within one year | 42/48 | €30,694 | €23,311 | -€7,383 | -24.1% |
| Trade debts | 44 | €83 | - | -€83 | |
| Suppliers | 440/4 | €83 | - | -€83 | |
| Taxes, remuneration and social security | 45 | €6,168 | €3,590 | -€2,578 | -41.8% |
| Taxes | 450/3 | €6,168 | €3,590 | -€2,578 | -41.8% |
| Other amounts payable | 47/48 | €24,443 | €19,721 | -€4,723 | -19.3% |
| Remuneration, social security and pensions | 62 | €1,299 | €237 | -€1,061 | -81.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,729 | €1,482 | -€247 | -14.3% |
| Other operating charges | 640/8 | €1,973 | €1,474 | -€499 | -25.3% |
| Gross operating margin | 9900 | €36,722 | €16,857 | -€19,866 | -54.1% |
| Operating profit (loss) | 9901 | €31,722 | €13,663 | -€18,059 | -56.9% |
| Financial charges | 65/66B | €880 | €487 | -€393 | -44.7% |
| Recurring financial charges | 65 | €880 | €487 | -€393 | -44.7% |
| Profit (loss) for the period before taxes | 9903 | €30,842 | €13,176 | -€17,666 | -57.3% |
| Income taxes | 67/77 | €6,168 | €3,590 | -€2,578 | -41.8% |
| Profit (loss) for the period | 9904 | €24,674 | €9,586 | -€15,088 | -61.2% |
| Profit (loss) for the period to be appropriated | 9905 | €24,674 | €9,586 | -€15,088 | -61.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.