ILM: 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.
ILM
Largest movements
- Receivables within one year +€17,498
up €17,498 (+14.6%), from €119,855 to €137,352
of which Other amounts receivable: +€36,598
- Profit (loss) carried forward +€17,746
up €17,746 (+22.3%), from €79,404 to €97,150
- Trade debts +€1,992
up €1,992 (+125%), from €1,597 to €3,588
- Tax, wage and social debts -€1,898
down €1,898 (-6.6%), from €28,650 to €26,752
- Gross operating margin -€22,192
down €22,192 (-45.2%), from €49,149 to €26,957
- Taxes -€6,018
down €6,018 (-40.2%), from €14,975 to €8,957
- Financial income +€1,417
up €1,417 (+28.9%), from €4,899 to €6,316
- Other operating charges -€1,372
down €1,372 (-21.7%), from €6,317 to €4,945
- Depreciation -€1,015
down €1,015 (-59.1%), from €1,718 to €703
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €123,827 | €140,620 | +€16,793 | +13.6% |
| Fixed assets | 21/28 | €3,968 | €3,265 | -€703 | -17.7% |
| Tangible fixed assets | 22/27 | €3,968 | €3,265 | -€703 | -17.7% |
| Furniture and vehicles | 24 | €180 | €0 | -€180 | -100% |
| Other tangible fixed assets | 26 | €3,788 | €3,265 | -€523 | -13.8% |
| Current assets | 29/58 | €119,859 | €137,354 | +€17,496 | +14.6% |
| Amounts receivable within one year | 40/41 | €119,855 | €137,352 | +€17,498 | +14.6% |
| Trade receivables | 40 | €19,600 | €500 | -€19,100 | -97.4% |
| Other amounts receivable | 41 | €100,255 | €136,852 | +€36,598 | +36.5% |
| Cash at bank and in hand | 54/58 | €4 | €2 | -€2 | -53.1% |
| Total equity and liabilities | 10/49 | €123,827 | €140,620 | +€16,793 | +13.6% |
| Equity | 10/15 | €85,604 | €103,350 | +€17,746 | +20.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €79,404 | €97,150 | +€17,746 | +22.3% |
| Amounts payable | 17/49 | €38,223 | €37,270 | -€953 | -2.5% |
| Amounts payable within one year | 42/48 | €37,673 | €36,720 | -€953 | -2.5% |
| Trade debts | 44 | €1,597 | €3,588 | +€1,992 | +125% |
| Suppliers | 440/4 | €1,597 | €3,588 | +€1,992 | +125% |
| Taxes, remuneration and social security | 45 | €28,650 | €26,752 | -€1,898 | -6.6% |
| Taxes | 450/3 | €28,650 | €26,752 | -€1,898 | -6.6% |
| Other amounts payable | 47/48 | €7,426 | €6,379 | -€1,047 | -14.1% |
| Accrued charges and deferred income | 492/3 | €550 | €550 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,718 | €703 | -€1,015 | -59.1% |
| Other operating charges | 640/8 | €6,317 | €4,945 | -€1,372 | -21.7% |
| Gross operating margin | 9900 | €49,149 | €26,957 | -€22,192 | -45.2% |
| Operating profit (loss) | 9901 | €41,114 | €21,309 | -€19,804 | -48.2% |
| Financial income | 75/76B | €4,899 | €6,316 | +€1,417 | +28.9% |
| Recurring financial income | 75 | €4,899 | €6,316 | +€1,417 | +28.9% |
| Financial charges | 65/66B | €567 | €923 | +€356 | +62.9% |
| Recurring financial charges | 65 | €567 | €923 | +€356 | +62.9% |
| Profit (loss) for the period before taxes | 9903 | €45,446 | €26,703 | -€18,743 | -41.2% |
| Income taxes | 67/77 | €14,975 | €8,957 | -€6,018 | -40.2% |
| Profit (loss) for the period | 9904 | €30,471 | €17,746 | -€12,725 | -41.8% |
| Profit (loss) for the period to be appropriated | 9905 | €30,471 | €17,746 | -€12,725 | -41.8% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.