ILLI: 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.
ILLI
Largest movements
- Cash +€26,842
up €26,842 (+21.7%), from €123,947 to €150,789
mainly Net result for the year (+€27,411) and Trade debts (+€8,507)
- Receivables within one year -€8,308
down €8,308 (-70.5%), from €11,792 to €3,484
of which Other amounts receivable: -€9,984
- Tangible fixed assets -€4,393
down €4,393 (-12.7%), from €34,557 to €30,165
of which Land and buildings: -€3,677
- Trade debts +€8,507
up €8,507 (+125.9%), from €6,756 to €15,263
- Reserves +€6,158
up €6,158 (+5.3%), from €116,429 to €122,587
- Other debts +€3,216
up €3,216 (+2.8%), from €116,326 to €119,542
- Financial charges -€23,476
down €23,476 (-83.4%), from €28,152 to €4,676
of which Non-recurring financial charges: -€22,709
- Staff costs -€17,068
down €17,068 (-29.2%), from €58,513 to €41,445
- Depreciation -€15,270
down €15,270 (-67.2%), from €22,723 to €7,453
- Taxes +€9,984
up €9,984 (+2350.6%), from €425 to €10,409
- Write-downs +€7,200
new in 2025: €7,200
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 | €264,095 | €278,244 | +€14,149 | +5.4% |
| Fixed assets | 21/28 | €37,538 | €31,445 | -€6,093 | -16.2% |
| Intangible fixed assets | 21 | €2,936 | €1,236 | -€1,700 | -57.9% |
| Tangible fixed assets | 22/27 | €34,557 | €30,165 | -€4,393 | -12.7% |
| Land and buildings | 22 | €27,028 | €23,351 | -€3,677 | -13.6% |
| Plant, machinery and equipment | 23 | €333 | - | -€333 | |
| Furniture and vehicles | 24 | €5,405 | €3,791 | -€1,614 | -29.9% |
| Other tangible fixed assets | 26 | €1,791 | €3,022 | +€1,231 | +68.7% |
| Financial fixed assets | 28 | €45 | €45 | = | 0.0% |
| Current assets | 29/58 | €226,557 | €246,799 | +€20,242 | +8.9% |
| Stocks and contracts in progress | 3 | €89,350 | €91,080 | +€1,730 | +1.9% |
| Stocks | 30/36 | €89,350 | €91,080 | +€1,730 | +1.9% |
| Amounts receivable within one year | 40/41 | €11,792 | €3,484 | -€8,308 | -70.5% |
| Trade receivables | 40 | €217 | €1,893 | +€1,676 | +773.7% |
| Other amounts receivable | 41 | €11,575 | €1,591 | -€9,984 | -86.3% |
| Cash at bank and in hand | 54/58 | €123,947 | €150,789 | +€26,842 | +21.7% |
| Deferred charges and accrued income | 490/1 | €1,467 | €1,446 | -€22 | -1.5% |
| Total equity and liabilities | 10/49 | €264,095 | €278,244 | +€14,149 | +5.4% |
| Equity | 10/15 | €125,793 | €131,951 | +€6,158 | +4.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €116,429 | €122,587 | +€6,158 | +5.3% |
| Distributable reserves | 133 | €116,429 | €122,587 | +€6,158 | +5.3% |
| Profit (loss) carried forward | 14 | -€9,236 | -€9,236 | = | 0.0% |
| Amounts payable | 17/49 | €138,302 | €146,293 | +€7,991 | +5.8% |
| Amounts payable within one year | 42/48 | €138,302 | €146,293 | +€7,991 | +5.8% |
| Current portion of amounts payable after more than one year | 42 | €1,894 | - | -€1,894 | |
| Trade debts | 44 | €6,756 | €15,263 | +€8,507 | +125.9% |
| Suppliers | 440/4 | €6,756 | €15,263 | +€8,507 | +125.9% |
| Taxes, remuneration and social security | 45 | €13,326 | €11,488 | -€1,838 | -13.8% |
| Taxes | 450/3 | €5,267 | €1,951 | -€3,316 | -63.0% |
| Remuneration and social security | 454/9 | €8,059 | €9,538 | +€1,478 | +18.3% |
| Other amounts payable | 47/48 | €116,326 | €119,542 | +€3,216 | +2.8% |
| Remuneration, social security and pensions | 62 | €58,513 | €41,445 | -€17,068 | -29.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,723 | €7,453 | -€15,270 | -67.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €7,200 | +€7,200 | |
| Other operating charges | 640/8 | €892 | €1,238 | +€346 | +38.8% |
| Gross operating margin | 9900 | €99,900 | €98,458 | -€1,442 | -1.4% |
| Operating profit (loss) | 9901 | €17,772 | €41,122 | +€23,350 | +131.4% |
| Financial income | 75/76B | €1,569 | €1,374 | -€194 | -12.4% |
| Recurring financial income | 75 | €1,569 | €1,374 | -€194 | -12.4% |
| Financial charges | 65/66B | €28,152 | €4,676 | -€23,476 | -83.4% |
| Recurring financial charges | 65 | €3,652 | €2,885 | -€767 | -21.0% |
| Non-recurring financial charges | 66B | €24,500 | €1,791 | -€22,709 | -92.7% |
| Profit (loss) for the period before taxes | 9903 | -€8,811 | €37,820 | +€46,631 | |
| Income taxes | 67/77 | €425 | €10,409 | +€9,984 | +2350.6% |
| Profit (loss) for the period | 9904 | -€9,236 | €27,411 | +€36,647 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,236 | €27,411 | +€36,647 |
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 29 September 2026 via checked.be.