ILLYA: 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.
ILLYA
Largest movements
- Receivables within one year -€4,761
down €4,761 (-11.1%), from €42,887 to €38,126
of which Trade receivables: -€7,386
- Cash -€2,495
down €2,495 (-33.2%), from €7,508 to €5,013
mainly Net result for the year (-€7,462) and Trade debts (-€2,578)
- Deferred charges and accrued income -€1,365
no longer reported in 2024 (was €1,365)
- Formation expenses +€940
new in 2024: €940
- Profit (loss) carried forward -€7,462
down €7,462 (-24.4%), from €30,583 to €23,121
- Short-term financial debts +€3,071
up €3,071 (+68.0%), from €4,517 to €7,588
- Trade debts -€2,578
down €2,578 (-37.4%), from €6,897 to €4,319
- Tax, wage and social debts -€1,435
down €1,435 (-29.2%), from €4,918 to €3,483
- Gross operating margin -€13,035
down €13,035, from €11,574 to -€1,461
- Other operating charges -€1,613
down €1,613 (-31.5%), from €5,128 to €3,515
- Financial charges -€1,317
down €1,317 (-63.0%), from €2,089 to €772
of which Non-recurring financial charges: -€1,422
- Taxes -€253
down €253 (-11.4%), from €2,218 to €1,965
- Depreciation -€194
down €194 (-22.1%), from €877 to €683
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €55,242 | €46,838 | -€8,404 | -15.2% |
| Formation expenses | 20 | - | €940 | +€940 | |
| Fixed assets | 21/28 | €448 | - | -€448 | |
| Tangible fixed assets | 22/27 | €448 | - | -€448 | |
| Plant, machinery and equipment | 23 | €448 | - | -€448 | |
| Current assets | 29/58 | €54,794 | €45,898 | -€8,896 | -16.2% |
| Stocks and contracts in progress | 3 | €3,034 | €2,759 | -€275 | -9.1% |
| Stocks | 30/36 | €3,034 | €2,759 | -€275 | -9.1% |
| Amounts receivable within one year | 40/41 | €42,887 | €38,126 | -€4,761 | -11.1% |
| Trade receivables | 40 | €27,612 | €20,226 | -€7,386 | -26.7% |
| Other amounts receivable | 41 | €15,275 | €17,900 | +€2,625 | +17.2% |
| Cash at bank and in hand | 54/58 | €7,508 | €5,013 | -€2,495 | -33.2% |
| Deferred charges and accrued income | 490/1 | €1,365 | - | -€1,365 | |
| Total equity and liabilities | 10/49 | €55,242 | €46,838 | -€8,404 | -15.2% |
| Equity | 10/15 | €38,910 | €31,448 | -€7,462 | -19.2% |
| Contributions | 10/11 | €6,500 | €6,500 | = | 0.0% |
| Capital | 10 | €6,500 | €6,500 | = | 0.0% |
| Issued capital | 100 | €6,500 | €6,500 | = | 0.0% |
| Reserves | 13 | €1,827 | €1,827 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,827 | €1,827 | = | 0.0% |
| Legal reserve | 130 | €1,827 | €1,827 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,583 | €23,121 | -€7,462 | -24.4% |
| Amounts payable | 17/49 | €16,332 | €15,390 | -€942 | -5.8% |
| Amounts payable within one year | 42/48 | €16,332 | €15,390 | -€942 | -5.8% |
| Financial debts | 43 | €4,517 | €7,588 | +€3,071 | +68.0% |
| Credit institutions | 430/8 | €4,517 | €7,588 | +€3,071 | +68.0% |
| Trade debts | 44 | €6,897 | €4,319 | -€2,578 | -37.4% |
| Suppliers | 440/4 | €6,897 | €4,319 | -€2,578 | -37.4% |
| Taxes, remuneration and social security | 45 | €4,918 | €3,483 | -€1,435 | -29.2% |
| Taxes | 450/3 | €4,918 | €3,483 | -€1,435 | -29.2% |
| Non-recurring operating income | 76A | €2 | €263 | +€261 | +13050.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €877 | €683 | -€194 | -22.1% |
| Other operating charges | 640/8 | €5,128 | €3,515 | -€1,613 | -31.5% |
| Non-recurring operating charges | 66A | €98 | €88 | -€10 | -10.2% |
| Gross operating margin | 9900 | €11,574 | -€1,461 | -€13,035 | |
| Operating profit (loss) | 9901 | €5,471 | -€5,747 | -€11,218 | |
| Financial income | 75/76B | €834 | €1,022 | +€188 | +22.5% |
| Recurring financial income | 75 | €834 | €1,022 | +€188 | +22.5% |
| Non-recurring financial income | 76B | - | €1,022 | +€1,022 | |
| Financial charges | 65/66B | €2,089 | €772 | -€1,317 | -63.0% |
| Recurring financial charges | 65 | €667 | €772 | +€105 | +15.7% |
| Non-recurring financial charges | 66B | €1,422 | - | -€1,422 | |
| Profit (loss) for the period before taxes | 9903 | €4,216 | -€5,497 | -€9,713 | |
| Income taxes | 67/77 | €2,218 | €1,965 | -€253 | -11.4% |
| Profit (loss) for the period | 9904 | €1,998 | -€7,462 | -€9,460 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,998 | -€7,462 | -€9,460 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.