Ilky Accountants: 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.
Ilky Accountants
Largest movements
- Receivables within one year +€84,635
up €84,635 (+1,076%), from €7,865 to €92,500
- Cash +€5,751
up €5,751 (+7.0%), from €82,202 to €87,953
mainly Other debts (+€168,750) and Net result for the year (+€104,649)
- Other debts +€168,750
new in 2025: €168,750
- Profit (loss) carried forward -€75,351
down €75,351 (-97.7%), from €77,137 to €1,786
- Gross operating margin +€104,921
up €104,921 (+339%), from €30,954 to €135,875
- Taxes +€22,641
up €22,641 (+374%), from €6,050 to €28,691
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 | €90,623 | €182,601 | +€91,978 | +101% |
| Fixed assets | 21/28 | €557 | €1,503 | +€946 | +170% |
| Tangible fixed assets | 22/27 | €557 | €1,503 | +€946 | +170% |
| Furniture and vehicles | 24 | €557 | €1,503 | +€946 | +170% |
| Current assets | 29/58 | €90,067 | €181,099 | +€91,032 | +101% |
| Amounts receivable within one year | 40/41 | €7,865 | €92,500 | +€84,635 | +1,076% |
| Trade receivables | 40 | €7,865 | €92,500 | +€84,635 | +1,076% |
| Cash at bank and in hand | 54/58 | €82,202 | €87,953 | +€5,751 | +7.0% |
| Deferred charges and accrued income | 490/1 | - | €646 | +€646 | |
| Total equity and liabilities | 10/49 | €90,623 | €182,601 | +€91,978 | +101% |
| Equity | 10/15 | €79,637 | €4,286 | -€75,351 | -94.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €77,137 | €1,786 | -€75,351 | -97.7% |
| Amounts payable | 17/49 | €10,986 | €178,315 | +€167,329 | +1,523% |
| Amounts payable within one year | 42/48 | €10,986 | €178,315 | +€167,329 | +1,523% |
| Taxes, remuneration and social security | 45 | €10,986 | €9,565 | -€1,421 | -12.9% |
| Taxes | 450/3 | €10,057 | €9,019 | -€1,038 | -10.3% |
| Remuneration and social security | 454/9 | €929 | €546 | -€383 | -41.2% |
| Other amounts payable | 47/48 | - | €168,750 | +€168,750 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €401 | €683 | +€283 | +70.6% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | €30,954 | €135,875 | +€104,921 | +339% |
| Operating profit (loss) | 9901 | €30,048 | €134,671 | +€104,624 | +348% |
| Financial charges | 65/66B | €72 | €1,331 | +€1,259 | +1,741% |
| Recurring financial charges | 65 | €72 | €1,331 | +€1,259 | +1,741% |
| Profit (loss) for the period before taxes | 9903 | €29,975 | €133,340 | +€103,365 | +345% |
| Income taxes | 67/77 | €6,050 | €28,691 | +€22,641 | +374% |
| Profit (loss) for the period | 9904 | €23,925 | €104,649 | +€80,724 | +337% |
| Profit (loss) for the period to be appropriated | 9905 | €23,925 | €104,649 | +€80,724 | +337% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.