iLLumoo: 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.
iLLumoo
Largest movements
- Cash -€40,957
down €40,957 (-18.5%), from €221,458 to €180,500
mainly Contributions, distributions and other (-€185,000) and Net result for the year (-€40,588)
- Receivables within one year -€17,151
down €17,151 (-27.4%), from €62,521 to €45,370
of which Trade receivables: -€10,938
- Tangible fixed assets -€7,842
down €7,842 (-17.5%), from €44,706 to €36,865
- Profit (loss) carried forward -€225,588
down €225,588 (-73.3%), from €307,748 to €82,160
- Other debts +€154,529
up €154,529 (+3,325%), from €4,647 to €159,176
- Tax, wage and social debts +€5,514
up €5,514 (+450%), from €1,226 to €6,739
- Other operating charges -€11,072
down €11,072 (-89.8%), from €12,326 to €1,254
- Depreciation -€2,666
down €2,666 (-22.5%), from €11,829 to €9,164
- Gross operating margin +€1,653
up €1,653 (+5.3%), from -€30,965 to -€29,312
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 | €336,427 | €274,156 | -€62,271 | -18.5% |
| Fixed assets | 21/28 | €50,706 | €42,865 | -€7,842 | -15.5% |
| Tangible fixed assets | 22/27 | €44,706 | €36,865 | -€7,842 | -17.5% |
| Land and buildings | 22 | €2,739 | €639 | -€2,100 | -76.7% |
| Plant, machinery and equipment | 23 | €22,980 | €20,186 | -€2,795 | -12.2% |
| Furniture and vehicles | 24 | €18,987 | €16,041 | -€2,947 | -15.5% |
| Financial fixed assets | 28 | €6,000 | €6,000 | = | 0.0% |
| Current assets | 29/58 | €285,720 | €231,291 | -€54,430 | -19.0% |
| Amounts receivable within one year | 40/41 | €62,521 | €45,370 | -€17,151 | -27.4% |
| Trade receivables | 40 | €52,308 | €41,370 | -€10,938 | -20.9% |
| Other amounts receivable | 41 | €10,213 | €4,000 | -€6,213 | -60.8% |
| Current investments | 50/53 | - | €3,016 | +€3,016 | |
| Cash at bank and in hand | 54/58 | €221,458 | €180,500 | -€40,957 | -18.5% |
| Deferred charges and accrued income | 490/1 | €1,741 | €2,404 | +€663 | +38.1% |
| Total equity and liabilities | 10/49 | €336,427 | €274,156 | -€62,271 | -18.5% |
| Equity | 10/15 | €322,008 | €96,420 | -€225,588 | -70.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €307,748 | €82,160 | -€225,588 | -73.3% |
| Amounts payable | 17/49 | €14,419 | €177,736 | +€163,317 | +1,133% |
| Amounts payable within one year | 42/48 | €9,963 | €173,135 | +€163,173 | +1,638% |
| Financial debts | 43 | - | €1,896 | +€1,896 | |
| Credit institutions | 430/8 | - | €1,896 | +€1,896 | |
| Trade debts | 44 | €4,090 | €5,324 | +€1,234 | +30.2% |
| Suppliers | 440/4 | €4,090 | €5,324 | +€1,234 | +30.2% |
| Taxes, remuneration and social security | 45 | €1,226 | €6,739 | +€5,514 | +450% |
| Taxes | 450/3 | €1,226 | €6,739 | +€5,514 | +450% |
| Other amounts payable | 47/48 | €4,647 | €159,176 | +€154,529 | +3,325% |
| Accrued charges and deferred income | 492/3 | €4,456 | €4,600 | +€144 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,829 | €9,164 | -€2,666 | -22.5% |
| Other operating charges | 640/8 | €12,326 | €1,254 | -€11,072 | -89.8% |
| Gross operating margin | 9900 | -€30,965 | -€29,312 | +€1,653 | +5.3% |
| Operating profit (loss) | 9901 | -€55,120 | -€39,730 | +€15,390 | +27.9% |
| Financial income | 75/76B | - | €16 | +€16 | |
| Recurring financial income | 75 | - | €16 | +€16 | |
| Financial charges | 65/66B | €428 | €428 | +€0 | 0.0% |
| Recurring financial charges | 65 | €428 | €428 | +€0 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€55,548 | -€40,142 | +€15,406 | +27.7% |
| Income taxes | 67/77 | €436 | €447 | +€11 | +2.4% |
| Profit (loss) for the period | 9904 | -€55,984 | -€40,588 | +€15,396 | +27.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€55,984 | -€40,588 | +€15,396 | +27.5% |
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 15 October 2026 via checked.be.