ILLUME DESIGNS: 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.
ILLUME DESIGNS
Largest movements
- Deferred charges and accrued income -€29,203
down €29,203 (-100.0%), from €29,212 to €9
- Cash +€18,569
up €18,569 (+47.4%), from €39,202 to €57,771
mainly Net result for the year (+€38,252) and Deferred charges and accrued income (+€29,203)
- Stocks and contracts +€4,460
up €4,460 (+7.3%), from €61,059 to €65,519
- Receivables within one year +€2,741
up €2,741 (+3.5%), from €77,729 to €80,470
of which Trade receivables: +€21,026
- Reserves +€180,539
up €180,539 (+109,081%), from €166 to €180,705
of which Distributable reserves: +€180,705
- Profit (loss) carried forward -€142,916
down €142,916 (-100%), from €142,916 to €0
- Trade debts -€23,847
down €23,847 (-91.2%), from €26,136 to €2,289
- Current portion of long-term debt -€15,873
down €15,873 (-85.6%), from €18,550 to €2,677
- Debts after one year -€2,677
down €2,677 (-100%), from €2,677 to €0
- Gross operating margin +€48,428
up €48,428 (+241%), from €20,109 to €68,536
- Financial charges +€10,585
up €10,585 (+151%), from €7,029 to €17,614
- Taxes +€9,861
up €9,861 (+755%), from €1,306 to €11,167
- Other operating charges -€5,508
down €5,508 (-86.2%), from €6,387 to €878
- Depreciation -€1,238
down €1,238 (-50.0%), from €2,477 to €1,238
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 | €208,720 | €204,048 | -€4,672 | -2.2% |
| Fixed assets | 21/28 | €1,517 | €279 | -€1,238 | -81.6% |
| Tangible fixed assets | 22/27 | €1,517 | €279 | -€1,238 | -81.6% |
| Furniture and vehicles | 24 | €1,517 | €279 | -€1,238 | -81.6% |
| Current assets | 29/58 | €207,203 | €203,769 | -€3,434 | -1.7% |
| Stocks and contracts in progress | 3 | €61,059 | €65,519 | +€4,460 | +7.3% |
| Stocks | 30/36 | €61,059 | €65,519 | +€4,460 | +7.3% |
| Amounts receivable within one year | 40/41 | €77,729 | €80,470 | +€2,741 | +3.5% |
| Trade receivables | 40 | €57,706 | €78,732 | +€21,026 | +36.4% |
| Other amounts receivable | 41 | €20,023 | €1,738 | -€18,285 | -91.3% |
| Cash at bank and in hand | 54/58 | €39,202 | €57,771 | +€18,569 | +47.4% |
| Deferred charges and accrued income | 490/1 | €29,212 | €9 | -€29,203 | -100.0% |
| Total equity and liabilities | 10/49 | €208,720 | €204,048 | -€4,672 | -2.2% |
| Equity | 10/15 | €149,281 | €187,070 | +€37,789 | +25.3% |
| Contributions | 10/11 | €6,200 | €6,366 | +€166 | +2.7% |
| Reserves | 13 | €166 | €180,705 | +€180,539 | +109,081% |
| Non-distributable reserves | 130/1 | €166 | €0 | -€166 | -100% |
| Reserves not available under the articles | 1311 | €166 | €0 | -€166 | -100% |
| Distributable reserves | 133 | - | €180,705 | +€180,705 | |
| Profit (loss) carried forward | 14 | €142,916 | €0 | -€142,916 | -100% |
| Amounts payable | 17/49 | €59,439 | €16,978 | -€42,461 | -71.4% |
| Amounts payable after more than one year | 17 | €2,677 | €0 | -€2,677 | -100% |
| Financial debts | 170/4 | €2,677 | €0 | -€2,677 | -100% |
| Amounts payable within one year | 42/48 | €56,762 | €16,978 | -€39,784 | -70.1% |
| Current portion of amounts payable after more than one year | 42 | €18,550 | €2,677 | -€15,873 | -85.6% |
| Financial debts | 43 | €3,852 | €3,100 | -€753 | -19.5% |
| Credit institutions | 430/8 | €3,852 | €3,100 | -€753 | -19.5% |
| Trade debts | 44 | €26,136 | €2,289 | -€23,847 | -91.2% |
| Suppliers | 440/4 | €26,136 | €2,289 | -€23,847 | -91.2% |
| Taxes, remuneration and social security | 45 | €7,366 | €8,765 | +€1,399 | +19.0% |
| Taxes | 450/3 | €7,366 | €8,765 | +€1,399 | +19.0% |
| Other amounts payable | 47/48 | €858 | €148 | -€710 | -82.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,477 | €1,238 | -€1,238 | -50.0% |
| Other operating charges | 640/8 | €6,387 | €878 | -€5,508 | -86.2% |
| Gross operating margin | 9900 | €20,109 | €68,536 | +€48,428 | +241% |
| Operating profit (loss) | 9901 | €11,245 | €66,420 | +€55,175 | +491% |
| Financial income | 75/76B | €485 | €613 | +€128 | +26.3% |
| Recurring financial income | 75 | €485 | €613 | +€128 | +26.3% |
| Financial charges | 65/66B | €7,029 | €17,614 | +€10,585 | +151% |
| Recurring financial charges | 65 | €7,029 | €17,614 | +€10,585 | +151% |
| Profit (loss) for the period before taxes | 9903 | €4,702 | €49,419 | +€44,717 | +951% |
| Income taxes | 67/77 | €1,306 | €11,167 | +€9,861 | +755% |
| Profit (loss) for the period | 9904 | €3,396 | €38,252 | +€34,856 | +1,026% |
| Profit (loss) for the period to be appropriated | 9905 | €3,396 | €38,252 | +€34,856 | +1,026% |
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 17 October 2026 via checked.be.