ILLUSION77: 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.
ILLUSION77
Largest movements
- Receivables within one year +€506
up €506 (+180%), from €282 to €788
- Tangible fixed assets -€206
down €206 (-33.3%), from €617 to €412
- Deferred charges and accrued income -€81
down €81 (-80.5%), from €101 to €20
- Cash +€58
up €58 (+2.7%), from €2,172 to €2,230
mainly Other debts (+€334) and Depreciation (+€206)
- Other debts +€334
up €334 (+14.8%), from €2,255 to €2,589
- Trade debts -€93
down €93 (-44.5%), from €210 to €117
- Tax, wage and social debts +€44
up €44 (+100%), from €44 to €87
- Gross operating margin +€3,656
up €3,656, from -€3,038 to €619
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 | €3,172 | €3,449 | +€277 | +8.7% |
| Fixed assets | 21/28 | €617 | €412 | -€206 | -33.3% |
| Tangible fixed assets | 22/27 | €617 | €412 | -€206 | -33.3% |
| Plant, machinery and equipment | 23 | €617 | €412 | -€206 | -33.3% |
| Current assets | 29/58 | €2,555 | €3,038 | +€483 | +18.9% |
| Amounts receivable within one year | 40/41 | €282 | €788 | +€506 | +180% |
| Other amounts receivable | 41 | €282 | €788 | +€506 | +180% |
| Cash at bank and in hand | 54/58 | €2,172 | €2,230 | +€58 | +2.7% |
| Deferred charges and accrued income | 490/1 | €101 | €20 | -€81 | -80.5% |
| Total equity and liabilities | 10/49 | €3,172 | €3,449 | +€277 | +8.7% |
| Equity | 10/15 | €663 | €656 | -€7 | -1.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €51,860 | €51,860 | = | 0.0% |
| Distributable reserves | 133 | €51,860 | €51,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€63,597 | -€63,604 | -€7 | 0.0% |
| Amounts payable | 17/49 | €2,509 | €2,793 | +€284 | +11.3% |
| Amounts payable within one year | 42/48 | €2,509 | €2,793 | +€284 | +11.3% |
| Trade debts | 44 | €210 | €117 | -€93 | -44.5% |
| Suppliers | 440/4 | €210 | €117 | -€93 | -44.5% |
| Taxes, remuneration and social security | 45 | €44 | €87 | +€44 | +100% |
| Taxes | 450/3 | €44 | €87 | +€44 | +100% |
| Other amounts payable | 47/48 | €2,255 | €2,589 | +€334 | +14.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €206 | €206 | -€0 | 0.0% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | -€3,038 | €619 | +€3,656 | |
| Operating profit (loss) | 9901 | -€3,628 | €26 | +€3,654 | |
| Financial charges | 65/66B | €44 | €32 | -€12 | -26.2% |
| Recurring financial charges | 65 | €44 | €32 | -€12 | -26.2% |
| Profit (loss) for the period before taxes | 9903 | -€3,672 | -€7 | +€3,665 | +99.8% |
| Profit (loss) for the period | 9904 | -€3,672 | -€7 | +€3,665 | +99.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,672 | -€7 | +€3,665 | +99.8% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.