ILLIAS: 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.
ILLIAS
Largest movements
- Receivables within one year +€5,080
up €5,080 (+138%), from €3,685 to €8,765
of which Trade receivables: +€2,995
- Tangible fixed assets -€1,371
down €1,371 (-2.6%), from €53,597 to €52,226
of which Furniture and vehicles: -€10,100
- Reserves +€11,647
up €11,647 (+28.0%), from €41,634 to €53,281
- Debts after one year -€8,616
down €8,616 (-27.2%), from €31,692 to €23,075
- Trade debts +€1,813
up €1,813 (+212%), from €856 to €2,669
- Other debts -€1,619
down €1,619 (-9.2%), from €17,648 to €16,028
- Gross operating margin -€25,247
down €25,247 (-42.9%), from €58,873 to €33,627
- Depreciation +€7,704
up €7,704 (+158%), from €4,870 to €12,574
- Taxes -€4,371
down €4,371 (-40.8%), from €10,711 to €6,340
- Financial charges +€865
up €865 (+85.5%), from €1,012 to €1,878
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €116,401 | €120,410 | +€4,009 | +3.4% |
| Fixed assets | 21/28 | €62,597 | €61,226 | -€1,371 | -2.2% |
| Tangible fixed assets | 22/27 | €53,597 | €52,226 | -€1,371 | -2.6% |
| Land and buildings | 22 | - | €8,899 | +€8,899 | |
| Plant, machinery and equipment | 23 | €7,782 | €7,611 | -€171 | -2.2% |
| Furniture and vehicles | 24 | €45,815 | €35,716 | -€10,100 | -22.0% |
| Financial fixed assets | 28 | €9,000 | €9,000 | = | 0.0% |
| Current assets | 29/58 | €53,804 | €59,184 | +€5,380 | +10.0% |
| Amounts receivable within one year | 40/41 | €3,685 | €8,765 | +€5,080 | +138% |
| Trade receivables | 40 | €252 | €3,248 | +€2,995 | +1,186% |
| Other amounts receivable | 41 | €3,433 | €5,518 | +€2,085 | +60.8% |
| Cash at bank and in hand | 54/58 | €50,119 | €49,835 | -€284 | -0.6% |
| Deferred charges and accrued income | 490/1 | - | €584 | +€584 | |
| Total equity and liabilities | 10/49 | €116,401 | €120,410 | +€4,009 | +3.4% |
| Equity | 10/15 | €45,634 | €57,281 | +€11,647 | +25.5% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €41,634 | €53,281 | +€11,647 | +28.0% |
| Distributable reserves | 133 | €41,634 | €53,281 | +€11,647 | +28.0% |
| Amounts payable | 17/49 | €70,767 | €63,129 | -€7,638 | -10.8% |
| Amounts payable after more than one year | 17 | €31,692 | €23,075 | -€8,616 | -27.2% |
| Financial debts | 170/4 | €31,692 | €23,075 | -€8,616 | -27.2% |
| Amounts payable within one year | 42/48 | €39,076 | €40,054 | +€978 | +2.5% |
| Current portion of amounts payable after more than one year | 42 | €18,286 | €18,616 | +€331 | +1.8% |
| Trade debts | 44 | €856 | €2,669 | +€1,813 | +212% |
| Suppliers | 440/4 | €856 | €2,669 | +€1,813 | +212% |
| Taxes, remuneration and social security | 45 | €2,286 | €2,740 | +€453 | +19.8% |
| Taxes | 450/3 | €936 | €1,390 | +€453 | +48.4% |
| Remuneration and social security | 454/9 | €1,350 | €1,350 | = | 0.0% |
| Other amounts payable | 47/48 | €17,648 | €16,028 | -€1,619 | -9.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,870 | €12,574 | +€7,704 | +158% |
| Other operating charges | 640/8 | €647 | €1,188 | +€541 | +83.7% |
| Gross operating margin | 9900 | €58,873 | €33,627 | -€25,247 | -42.9% |
| Operating profit (loss) | 9901 | €53,357 | €19,865 | -€33,492 | -62.8% |
| Financial income | 75/76B | €1 | €0 | -€1 | -98.3% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -98.3% |
| Financial charges | 65/66B | €1,012 | €1,878 | +€865 | +85.5% |
| Recurring financial charges | 65 | €1,012 | €1,878 | +€865 | +85.5% |
| Profit (loss) for the period before taxes | 9903 | €52,345 | €17,987 | -€34,358 | -65.6% |
| Income taxes | 67/77 | €10,711 | €6,340 | -€4,371 | -40.8% |
| Profit (loss) for the period | 9904 | €41,634 | €11,647 | -€29,987 | -72.0% |
| Profit (loss) for the period to be appropriated | 9905 | €41,634 | €11,647 | -€29,987 | -72.0% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.