ILLYMA: 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.
ILLYMA
Largest movements
- Cash +€27,078
up €27,078 (+48.4%), from €56,005 to €83,083
mainly Net result for the year (+€31,413) and Depreciation (+€10,248)
- Tangible fixed assets -€4,344
down €4,344 (-20.8%), from €20,882 to €16,538
of which Leasing and similar rights: -€10,108
- Reserves +€31,413
up €31,413 (+50.8%), from €61,838 to €93,250
- Debts after one year -€10,479
down €10,479 (-85.3%), from €12,283 to €1,804
- Other debts +€2,433
up €2,433 (+575.5%), from €423 to €2,855
- Financial charges -€564
down €564 (-29.6%), from €1,905 to €1,341
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 | €91,843 | €115,443 | +€23,600 | +25.7% |
| Fixed assets | 21/28 | €20,882 | €16,538 | -€4,344 | -20.8% |
| Tangible fixed assets | 22/27 | €20,882 | €16,538 | -€4,344 | -20.8% |
| Leasing and similar rights | 25 | €20,882 | €10,773 | -€10,108 | -48.4% |
| Other tangible fixed assets | 26 | - | €5,765 | +€5,765 | |
| Current assets | 29/58 | €70,961 | €98,905 | +€27,944 | +39.4% |
| Amounts receivable within one year | 40/41 | €13,232 | €14,012 | +€780 | +5.9% |
| Trade receivables | 40 | €11,782 | €11,926 | +€144 | +1.2% |
| Other amounts receivable | 41 | €1,450 | €2,086 | +€636 | +43.8% |
| Cash at bank and in hand | 54/58 | €56,005 | €83,083 | +€27,078 | +48.4% |
| Deferred charges and accrued income | 490/1 | €1,724 | €1,810 | +€86 | +5.0% |
| Total equity and liabilities | 10/49 | €91,843 | €115,443 | +€23,600 | +25.7% |
| Equity | 10/15 | €63,838 | €95,250 | +€31,413 | +49.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €61,838 | €93,250 | +€31,413 | +50.8% |
| Distributable reserves | 133 | €61,838 | €93,250 | +€31,413 | +50.8% |
| Amounts payable | 17/49 | €28,005 | €20,193 | -€7,812 | -27.9% |
| Amounts payable after more than one year | 17 | €12,283 | €1,804 | -€10,479 | -85.3% |
| Financial debts | 170/4 | €12,283 | €1,804 | -€10,479 | -85.3% |
| Amounts payable within one year | 42/48 | €15,722 | €18,389 | +€2,667 | +17.0% |
| Current portion of amounts payable after more than one year | 42 | €9,911 | €10,479 | +€568 | +5.7% |
| Trade debts | 44 | €101 | €197 | +€96 | +95.8% |
| Suppliers | 440/4 | €101 | €197 | +€96 | +95.8% |
| Taxes, remuneration and social security | 45 | €5,288 | €4,857 | -€430 | -8.1% |
| Taxes | 450/3 | €5,288 | €4,857 | -€430 | -8.1% |
| Other amounts payable | 47/48 | €423 | €2,855 | +€2,433 | +575.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,108 | €10,248 | +€139 | +1.4% |
| Other operating charges | 640/8 | €141 | €225 | +€85 | +60.2% |
| Gross operating margin | 9900 | €51,911 | €51,641 | -€270 | -0.5% |
| Operating profit (loss) | 9901 | €41,662 | €41,168 | -€494 | -1.2% |
| Financial income | 75/76B | €50 | - | -€50 | |
| Recurring financial income | 75 | €50 | - | -€50 | |
| Financial charges | 65/66B | €1,905 | €1,341 | -€564 | -29.6% |
| Recurring financial charges | 65 | €1,905 | €1,341 | -€564 | -29.6% |
| Profit (loss) for the period before taxes | 9903 | €39,807 | €39,827 | +€21 | +0.1% |
| Income taxes | 67/77 | €8,550 | €8,414 | -€136 | -1.6% |
| Profit (loss) for the period | 9904 | €31,257 | €31,413 | +€156 | +0.5% |
| Profit (loss) for the period to be appropriated | 9905 | €31,257 | €31,413 | +€156 | +0.5% |
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 28 September 2026 via checked.be.