ILLIS Mode: 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.
ILLIS Mode
Largest movements
- Cash -€4,368
down €4,368 (-35.4%), from €12,352 to €7,984
mainly Receivables within one year (-€2,277) and Tax, wage and social debts (-€2,218)
- Stocks and contracts -€3,147
down €3,147 (-9.0%), from €35,083 to €31,936
- Receivables within one year +€2,277
up €2,277 (+7584.8%), from €30 to €2,307
of which Other amounts receivable: +€1,386
- Tax, wage and social debts -€2,218
down €2,218 (-64.0%), from €3,467 to €1,249
of which Remuneration and social security: -€1,480
- Other debts -€2,182
down €2,182 (-8.2%), from €26,598 to €24,416
- Accrued charges and deferred income -€1,562
no longer reported in 2025 (was €1,562)
- Gross operating margin -€7,712
down €7,712 (-43.4%), from €17,789 to €10,077
- Financial charges -€2,342
down €2,342 (-95.2%), from €2,461 to €119
- Staff costs -€1,056
down €1,056 (-10.2%), from €10,379 to €9,323
- Taxes -€875
down €875 (-87.0%), from €1,006 to €131
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 | €49,932 | €44,445 | -€5,487 | -11.0% |
| Fixed assets | 21/28 | €2,468 | €2,218 | -€249 | -10.1% |
| Tangible fixed assets | 22/27 | €668 | €418 | -€249 | -37.3% |
| Plant, machinery and equipment | 23 | €579 | €401 | -€178 | -30.8% |
| Furniture and vehicles | 24 | €89 | €18 | -€71 | -80.0% |
| Financial fixed assets | 28 | €1,800 | €1,800 | = | 0.0% |
| Current assets | 29/58 | €47,465 | €42,227 | -€5,238 | -11.0% |
| Stocks and contracts in progress | 3 | €35,083 | €31,936 | -€3,147 | -9.0% |
| Stocks | 30/36 | €35,083 | €31,936 | -€3,147 | -9.0% |
| Amounts receivable within one year | 40/41 | €30 | €2,307 | +€2,277 | +7584.8% |
| Trade receivables | 40 | €25 | €916 | +€891 | +3562.5% |
| Other amounts receivable | 41 | €5 | €1,391 | +€1,386 | +27615.9% |
| Cash at bank and in hand | 54/58 | €12,352 | €7,984 | -€4,368 | -35.4% |
| Total equity and liabilities | 10/49 | €49,932 | €44,445 | -€5,487 | -11.0% |
| Equity | 10/15 | €15,602 | €15,696 | +€94 | +0.6% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Reserves | 13 | €4,619 | €4,619 | = | 0.0% |
| Distributable reserves | 133 | €4,619 | €4,619 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,483 | €3,576 | +€94 | +2.7% |
| Amounts payable | 17/49 | €34,331 | €28,750 | -€5,581 | -16.3% |
| Amounts payable within one year | 42/48 | €32,768 | €28,750 | -€4,019 | -12.3% |
| Trade debts | 44 | €2,704 | €3,085 | +€381 | +14.1% |
| Suppliers | 440/4 | €2,704 | €3,085 | +€381 | +14.1% |
| Taxes, remuneration and social security | 45 | €3,467 | €1,249 | -€2,218 | -64.0% |
| Taxes | 450/3 | €1,987 | €1,249 | -€738 | -37.2% |
| Remuneration and social security | 454/9 | €1,480 | - | -€1,480 | |
| Other amounts payable | 47/48 | €26,598 | €24,416 | -€2,182 | -8.2% |
| Accrued charges and deferred income | 492/3 | €1,562 | - | -€1,562 | |
| Remuneration, social security and pensions | 62 | €10,379 | €9,323 | -€1,056 | -10.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €249 | €249 | = | 0.0% |
| Other operating charges | 640/8 | €300 | €300 | = | 0.0% |
| Gross operating margin | 9900 | €17,789 | €10,077 | -€7,712 | -43.4% |
| Operating profit (loss) | 9901 | €6,861 | €205 | -€6,657 | -97.0% |
| Financial income | 75/76B | €88 | €139 | +€51 | +57.5% |
| Recurring financial income | 75 | €88 | €139 | +€51 | +57.5% |
| Financial charges | 65/66B | €2,461 | €119 | -€2,342 | -95.2% |
| Recurring financial charges | 65 | €2,461 | €119 | -€2,342 | -95.2% |
| Profit (loss) for the period before taxes | 9903 | €4,489 | €225 | -€4,264 | -95.0% |
| Income taxes | 67/77 | €1,006 | €131 | -€875 | -87.0% |
| Profit (loss) for the period | 9904 | €3,483 | €94 | -€3,389 | -97.3% |
| Profit (loss) for the period to be appropriated | 9905 | €3,483 | €94 | -€3,389 | -97.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.