ILMA: 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.
ILMA
Largest movements
- Cash +€17,078
up €17,078 (+24.1%), from €70,950 to €88,028
mainly Net result for the year (+€31,817) and Other debts (+€25,958)
- Tangible fixed assets -€10,237
down €10,237 (-4.3%), from €239,619 to €229,383
of which Land and buildings: -€9,832
- Other debts +€25,958
up €25,958 (+468.4%), from €5,542 to €31,500
- Debts after one year -€20,162
down €20,162 (-11.1%), from €182,321 to €162,159
of which Financial debts: -€20,162
- Tax, wage and social debts -€9,701
down €9,701 (-92.2%), from €10,525 to €824
- Trade debts +€7,981
up €7,981 (+335.8%), from €2,377 to €10,358
- Other operating charges -€3,128
down €3,128 (-88.7%), from €3,528 to €400
- Financial charges -€927
down €927 (-9.4%), from €9,832 to €8,905
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 | €311,123 | €317,975 | +€6,852 | +2.2% |
| Fixed assets | 21/28 | €239,669 | €229,433 | -€10,237 | -4.3% |
| Tangible fixed assets | 22/27 | €239,619 | €229,383 | -€10,237 | -4.3% |
| Land and buildings | 22 | €238,852 | €229,020 | -€9,832 | -4.1% |
| Furniture and vehicles | 24 | €768 | €363 | -€405 | -52.7% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €71,454 | €88,542 | +€17,088 | +23.9% |
| Amounts receivable within one year | 40/41 | - | €514 | +€514 | |
| Other amounts receivable | 41 | - | €514 | +€514 | |
| Cash at bank and in hand | 54/58 | €70,950 | €88,028 | +€17,078 | +24.1% |
| Deferred charges and accrued income | 490/1 | €504 | €0 | -€504 | -100.0% |
| Total equity and liabilities | 10/49 | €311,123 | €317,975 | +€6,852 | +2.2% |
| Equity | 10/15 | €91,155 | €92,972 | +€1,817 | +2.0% |
| Contributions | 10/11 | €22,000 | €22,000 | = | 0.0% |
| Outside capital | 11 | €22,000 | - | -€22,000 | |
| Other | 1109/19 | €22,000 | - | -€22,000 | |
| Profit (loss) carried forward | 14 | €69,155 | €70,972 | +€1,817 | +2.6% |
| Amounts payable | 17/49 | €219,969 | €225,003 | +€5,035 | +2.3% |
| Amounts payable after more than one year | 17 | €182,321 | €162,159 | -€20,162 | -11.1% |
| Financial debts | 170/4 | €166,421 | €146,259 | -€20,162 | -12.1% |
| Other amounts payable | 178/9 | €15,900 | €15,900 | = | 0.0% |
| Amounts payable within one year | 42/48 | €37,647 | €62,844 | +€25,196 | +66.9% |
| Current portion of amounts payable after more than one year | 42 | €19,203 | €20,162 | +€958 | +5.0% |
| Trade debts | 44 | €2,377 | €10,358 | +€7,981 | +335.8% |
| Suppliers | 440/4 | €2,377 | €10,358 | +€7,981 | +335.8% |
| Taxes, remuneration and social security | 45 | €10,525 | €824 | -€9,701 | -92.2% |
| Taxes | 450/3 | €10,525 | €824 | -€9,701 | -92.2% |
| Other amounts payable | 47/48 | €5,542 | €31,500 | +€25,958 | +468.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,237 | €10,237 | = | 0.0% |
| Other operating charges | 640/8 | €3,528 | €400 | -€3,128 | -88.7% |
| Gross operating margin | 9900 | €61,360 | €61,528 | +€168 | +0.3% |
| Operating profit (loss) | 9901 | €47,596 | €50,892 | +€3,296 | +6.9% |
| Financial income | 75/76B | €635 | €690 | +€55 | +8.7% |
| Recurring financial income | 75 | €635 | €690 | +€55 | +8.7% |
| Financial charges | 65/66B | €9,832 | €8,905 | -€927 | -9.4% |
| Recurring financial charges | 65 | €9,832 | €8,905 | -€927 | -9.4% |
| Profit (loss) for the period before taxes | 9903 | €38,399 | €42,677 | +€4,278 | +11.1% |
| Income taxes | 67/77 | €10,716 | €10,859 | +€144 | +1.3% |
| Profit (loss) for the period | 9904 | €27,683 | €31,817 | +€4,134 | +14.9% |
| Profit (loss) for the period to be appropriated | 9905 | €27,683 | €31,817 | +€4,134 | +14.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.