ILLA CONSULT: 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.
ILLA CONSULT
Largest movements
- Tangible fixed assets -€12,252
down €12,252 (-12.2%), from €100,135 to €87,883
of which Land and buildings: -€80,749
- Receivables within one year -€11,878
down €11,878 (-39.2%), from €30,327 to €18,449
of which Trade receivables: -€13,903
- Cash +€9,554
up €9,554 (+352%), from €2,717 to €12,271
mainly Net result for the year (+€29,684) and Other debts (+€11,997)
- Deferred charges and accrued income -€5,084
down €5,084 (-73.7%), from €6,898 to €1,814
- Profit (loss) carried forward -€17,375
down €17,375 (-14.8%), from €117,658 to €100,283
- Other debts +€11,997
new in 2025: €11,997
- Current portion of long-term debt -€10,083
down €10,083 (-100%), from €10,083 to €0
- Tax, wage and social debts -€5,567
down €5,567 (-78.4%), from €7,098 to €1,531
of which Taxes: -€2,915
- Depreciation -€7,540
down €7,540 (-40.4%), from €18,673 to €11,133
- Taxes -€3,222
down €3,222 (-30.8%), from €10,447 to €7,225
- Gross operating margin -€2,200
down €2,200 (-3.9%), from €56,340 to €54,140
- Other operating charges +€988
up €988 (+100%), from €985 to €1,973
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 | €140,078 | €120,418 | -€19,659 | -14.0% |
| Fixed assets | 21/28 | €100,135 | €87,884 | -€12,251 | -12.2% |
| Tangible fixed assets | 22/27 | €100,135 | €87,883 | -€12,252 | -12.2% |
| Land and buildings | 22 | €80,749 | - | -€80,749 | |
| Furniture and vehicles | 24 | €19,386 | €10,834 | -€8,552 | -44.1% |
| Other tangible fixed assets | 26 | - | €77,049 | +€77,049 | |
| Financial fixed assets | 28 | - | €1 | +€1 | |
| Current assets | 29/58 | €39,942 | €32,534 | -€7,408 | -18.5% |
| Amounts receivable within one year | 40/41 | €30,327 | €18,449 | -€11,878 | -39.2% |
| Trade receivables | 40 | €29,948 | €16,045 | -€13,903 | -46.4% |
| Other amounts receivable | 41 | €380 | €2,405 | +€2,025 | +533% |
| Cash at bank and in hand | 54/58 | €2,717 | €12,271 | +€9,554 | +352% |
| Deferred charges and accrued income | 490/1 | €6,898 | €1,814 | -€5,084 | -73.7% |
| Total equity and liabilities | 10/49 | €140,078 | €120,418 | -€19,659 | -14.0% |
| Equity | 10/15 | €119,658 | €102,283 | -€17,375 | -14.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €117,658 | €100,283 | -€17,375 | -14.8% |
| Amounts payable | 17/49 | €20,420 | €18,135 | -€2,284 | -11.2% |
| Amounts payable within one year | 42/48 | €20,420 | €18,135 | -€2,284 | -11.2% |
| Current portion of amounts payable after more than one year | 42 | €10,083 | €0 | -€10,083 | -100% |
| Trade debts | 44 | €3,239 | €4,607 | +€1,368 | +42.2% |
| Suppliers | 440/4 | €3,239 | €4,607 | +€1,368 | +42.2% |
| Taxes, remuneration and social security | 45 | €7,098 | €1,531 | -€5,567 | -78.4% |
| Taxes | 450/3 | €4,446 | €1,531 | -€2,915 | -65.6% |
| Remuneration and social security | 454/9 | €2,652 | €0 | -€2,652 | -100% |
| Other amounts payable | 47/48 | - | €11,997 | +€11,997 | |
| Non-recurring operating income | 76A | - | €19,086 | +€19,086 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,673 | €11,133 | -€7,540 | -40.4% |
| Other operating charges | 640/8 | €985 | €1,973 | +€988 | +100% |
| Non-recurring operating charges | 66A | - | €3,920 | +€3,920 | |
| Gross operating margin | 9900 | €56,340 | €54,140 | -€2,200 | -3.9% |
| Operating profit (loss) | 9901 | €36,682 | €37,114 | +€432 | +1.2% |
| Financial income | 75/76B | €75 | €0 | -€75 | -100.0% |
| Recurring financial income | 75 | €75 | €0 | -€75 | -100.0% |
| Financial charges | 65/66B | €256 | €205 | -€51 | -20.0% |
| Recurring financial charges | 65 | €256 | €205 | -€51 | -20.0% |
| Profit (loss) for the period before taxes | 9903 | €36,501 | €36,909 | +€408 | +1.1% |
| Income taxes | 67/77 | €10,447 | €7,225 | -€3,222 | -30.8% |
| Profit (loss) for the period | 9904 | €26,053 | €29,684 | +€3,631 | +13.9% |
| Profit (loss) for the period to be appropriated | 9905 | €26,053 | €29,684 | +€3,631 | +13.9% |
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 13 October 2026 via checked.be.