ILLAE Assur: 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.
ILLAE Assur
Largest movements
- Intangible fixed assets -€45,000
down €45,000 (-23.8%), from €189,000 to €144,000
- Tangible fixed assets +€33,141
up €33,141 (+22.3%), from €148,693 to €181,834
of which Plant, machinery and equipment: +€42,736
- Stocks and contracts +€18,040
up €18,040 (+47.5%), from €37,997 to €56,037
- Receivables within one year +€8,673
up €8,673 (+17.0%), from €50,976 to €59,649
of which Other amounts receivable: +€9,617
- Other debts +€35,805
up €35,805 (+484.0%), from €7,398 to €43,203
- Tax, wage and social debts -€8,485
down €8,485 (-19.0%), from €44,616 to €36,131
of which Remuneration and social security: -€19,441
- Profit (loss) carried forward +€7,978
up €7,978 (+2.4%), from €329,967 to €337,945
- Current portion of long-term debt -€7,349
down €7,349 (-13.6%), from €54,192 to €46,843
- Trade debts -€5,931
down €5,931 (-45.6%), from €13,005 to €7,074
- Gross operating margin +€53,634
up €53,634 (+15.1%), from €354,505 to €408,139
- Turnover +€39,993
up €39,993 (+6.5%), from €611,242 to €651,234
- Staff costs -€18,033
down €18,033 (-7.1%), from €252,529 to €234,496
- Purchases and services -€13,641
down €13,641 (-5.3%), from €256,737 to €243,096
- Depreciation +€10,613
up €10,613 (+12.8%), from €83,171 to €93,785
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 | €553,093 | €569,614 | +€16,521 | +3.0% |
| Fixed assets | 21/28 | €340,828 | €328,969 | -€11,859 | -3.5% |
| Intangible fixed assets | 21 | €189,000 | €144,000 | -€45,000 | -23.8% |
| Tangible fixed assets | 22/27 | €148,693 | €181,834 | +€33,141 | +22.3% |
| Plant, machinery and equipment | 23 | €14,923 | €57,659 | +€42,736 | +286.4% |
| Furniture and vehicles | 24 | €58,380 | €47,328 | -€11,052 | -18.9% |
| Other tangible fixed assets | 26 | €75,390 | €76,847 | +€1,458 | +1.9% |
| Financial fixed assets | 28 | €3,135 | €3,135 | = | 0.0% |
| Current assets | 29/58 | €212,266 | €240,645 | +€28,379 | +13.4% |
| Amounts receivable after more than one year | 29 | €60,000 | €60,000 | = | 0.0% |
| Other amounts receivable | 291 | €60,000 | €60,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €37,997 | €56,037 | +€18,040 | +47.5% |
| Stocks | 30/36 | €37,997 | €56,037 | +€18,040 | +47.5% |
| Amounts receivable within one year | 40/41 | €50,976 | €59,649 | +€8,673 | +17.0% |
| Trade receivables | 40 | €5,109 | €4,165 | -€944 | -18.5% |
| Other amounts receivable | 41 | €45,867 | €55,484 | +€9,617 | +21.0% |
| Cash at bank and in hand | 54/58 | €44,606 | €49,676 | +€5,070 | +11.4% |
| Deferred charges and accrued income | 490/1 | €18,686 | €15,283 | -€3,403 | -18.2% |
| Total equity and liabilities | 10/49 | €553,093 | €569,614 | +€16,521 | +3.0% |
| Equity | 10/15 | €350,427 | €358,405 | +€7,978 | +2.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €329,967 | €337,945 | +€7,978 | +2.4% |
| Amounts payable | 17/49 | €202,666 | €211,209 | +€8,543 | +4.2% |
| Amounts payable after more than one year | 17 | €78,517 | €75,667 | -€2,850 | -3.6% |
| Financial debts | 170/4 | €78,517 | €75,667 | -€2,850 | -3.6% |
| Amounts payable within one year | 42/48 | €124,149 | €135,542 | +€11,393 | +9.2% |
| Current portion of amounts payable after more than one year | 42 | €54,192 | €46,843 | -€7,349 | -13.6% |
| Financial debts | 43 | €4,937 | €2,290 | -€2,647 | -53.6% |
| Credit institutions | 430/8 | €4,937 | €2,290 | -€2,647 | -53.6% |
| Trade debts | 44 | €13,005 | €7,074 | -€5,931 | -45.6% |
| Suppliers | 440/4 | €13,005 | €7,074 | -€5,931 | -45.6% |
| Taxes, remuneration and social security | 45 | €44,616 | €36,131 | -€8,485 | -19.0% |
| Taxes | 450/3 | €5,633 | €16,589 | +€10,956 | +194.5% |
| Remuneration and social security | 454/9 | €38,983 | €19,542 | -€19,441 | -49.9% |
| Other amounts payable | 47/48 | €7,398 | €43,203 | +€35,805 | +484.0% |
| Turnover | 70 | €611,242 | €651,234 | +€39,993 | +6.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €256,737 | €243,096 | -€13,641 | -5.3% |
| Remuneration, social security and pensions | 62 | €252,529 | €234,496 | -€18,033 | -7.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €83,171 | €93,785 | +€10,613 | +12.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €3,140 | €443 | -€2,697 | -85.9% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €354,505 | €408,139 | +€53,634 | +15.1% |
| Operating profit (loss) | 9901 | €15,278 | €79,016 | +€63,738 | +417.2% |
| Financial income | 75/76B | €2,303 | €2,115 | -€188 | -8.2% |
| Recurring financial income | 75 | €2,303 | €2,115 | -€188 | -8.2% |
| Financial charges | 65/66B | €4,161 | €3,163 | -€998 | -24.0% |
| Recurring financial charges | 65 | €4,161 | €3,163 | -€998 | -24.0% |
| Profit (loss) for the period before taxes | 9903 | €13,420 | €77,968 | +€64,548 | +481.0% |
| Income taxes | 67/77 | €8,659 | €18,840 | +€10,181 | +117.6% |
| Profit (loss) for the period | 9904 | €4,761 | €59,128 | +€54,367 | +1142.0% |
| Profit (loss) for the period to be appropriated | 9905 | €4,761 | €59,128 | +€54,367 | +1142.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.