ILKYMA: 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.
ILKYMA
Largest movements
- Cash -€11,780
down €11,780 (-26.7%), from €44,180 to €32,400
mainly Net result for the year (-€14,074) and Other debts (-€3,456)
- Tangible fixed assets -€1,936
down €1,936 (-61.1%), from €3,169 to €1,233
of which Plant, machinery and equipment: -€1,713
- Receivables within one year -€1,479
down €1,479 (-89.8%), from €1,648 to €168
of which Other amounts receivable: -€1,522
- Current investments +€1,391
up €1,391 (+8.2%), from €16,935 to €18,326
- Stocks and contracts +€1,081
up €1,081 (+7.4%), from €14,614 to €15,695
- Profit (loss) carried forward -€14,074
down €14,074 (-143.3%), from -€9,821 to -€23,895
- Trade debts +€3,984
up €3,984 (+1693.7%), from €235 to €4,219
- Other debts -€3,456
down €3,456 (-98.3%), from €3,515 to €59
- Accrued charges and deferred income +€1,391
up €1,391 (+51.4%), from €2,706 to €4,097
- Tax, wage and social debts -€1,276
down €1,276 (-86.0%), from €1,484 to €208
- Gross operating margin -€3,963
down €3,963 (-62.1%), from -€6,381 to -€10,343
- Financial income -€2,388
down €2,388 (-90.1%), from €2,650 to €263
- Depreciation -€2,372
down €2,372 (-49.2%), from €4,817 to €2,445
- Other operating charges +€367
up €367 (+42.6%), from €862 to €1,229
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 | €82,226 | €68,794 | -€13,432 | -16.3% |
| Fixed assets | 21/28 | €3,850 | €1,405 | -€2,445 | -63.5% |
| Intangible fixed assets | 21 | €681 | €171 | -€509 | -74.8% |
| Tangible fixed assets | 22/27 | €3,169 | €1,233 | -€1,936 | -61.1% |
| Plant, machinery and equipment | 23 | €2,867 | €1,155 | -€1,713 | -59.7% |
| Furniture and vehicles | 24 | €302 | €79 | -€223 | -73.9% |
| Current assets | 29/58 | €78,377 | €67,390 | -€10,987 | -14.0% |
| Stocks and contracts in progress | 3 | €14,614 | €15,695 | +€1,081 | +7.4% |
| Stocks | 30/36 | €14,614 | €15,695 | +€1,081 | +7.4% |
| Amounts receivable within one year | 40/41 | €1,648 | €168 | -€1,479 | -89.8% |
| Trade receivables | 40 | €125 | €168 | +€43 | +34.3% |
| Other amounts receivable | 41 | €1,522 | - | -€1,522 | |
| Current investments | 50/53 | €16,935 | €18,326 | +€1,391 | +8.2% |
| Cash at bank and in hand | 54/58 | €44,180 | €32,400 | -€11,780 | -26.7% |
| Deferred charges and accrued income | 490/1 | €1,000 | €800 | -€200 | -20.0% |
| Total equity and liabilities | 10/49 | €82,226 | €68,794 | -€13,432 | -16.3% |
| Equity | 10/15 | €74,286 | €60,212 | -€14,074 | -18.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €65,515 | €65,515 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €53,738 | €53,738 | = | 0.0% |
| Distributable reserves | 133 | €9,777 | €9,777 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,821 | -€23,895 | -€14,074 | -143.3% |
| Amounts payable | 17/49 | €7,940 | €8,582 | +€642 | +8.1% |
| Amounts payable within one year | 42/48 | €5,234 | €4,485 | -€749 | -14.3% |
| Trade debts | 44 | €235 | €4,219 | +€3,984 | +1693.7% |
| Suppliers | 440/4 | €235 | €4,219 | +€3,984 | +1693.7% |
| Taxes, remuneration and social security | 45 | €1,484 | €208 | -€1,276 | -86.0% |
| Taxes | 450/3 | €1,484 | €208 | -€1,276 | -86.0% |
| Other amounts payable | 47/48 | €3,515 | €59 | -€3,456 | -98.3% |
| Accrued charges and deferred income | 492/3 | €2,706 | €4,097 | +€1,391 | +51.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,817 | €2,445 | -€2,372 | -49.2% |
| Other operating charges | 640/8 | €862 | €1,229 | +€367 | +42.6% |
| Gross operating margin | 9900 | -€6,381 | -€10,343 | -€3,963 | -62.1% |
| Operating profit (loss) | 9901 | -€12,059 | -€14,017 | -€1,958 | -16.2% |
| Financial income | 75/76B | €2,650 | €263 | -€2,388 | -90.1% |
| Recurring financial income | 75 | €2,650 | €263 | -€2,388 | -90.1% |
| Financial charges | 65/66B | €264 | €209 | -€55 | -20.8% |
| Recurring financial charges | 65 | €264 | €209 | -€55 | -20.8% |
| Profit (loss) for the period before taxes | 9903 | -€9,673 | -€13,963 | -€4,291 | -44.4% |
| Income taxes | 67/77 | €148 | €111 | -€37 | -25.1% |
| Profit (loss) for the period | 9904 | -€9,821 | -€14,074 | -€4,254 | -43.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,821 | -€14,074 | -€4,254 | -43.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.