ILN CONSULTING: 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.
ILN CONSULTING
Largest movements
- Cash -€43,901
down €43,901 (-58.7%), from €74,767 to €30,867
mainly Receivables after one year (-€30,413) and Other debts (-€13,068)
- Receivables after one year +€30,413
up €30,413 (+68.2%), from €44,598 to €75,011
- Receivables within one year +€7,071
up €7,071 (+98.8%), from €7,159 to €14,230
of which Trade receivables: +€7,071
- Tangible fixed assets -€3,814
down €3,814 (-33.0%), from €11,546 to €7,731
- Other debts -€13,068
down €13,068 (-78.0%), from €16,745 to €3,677
- Tax, wage and social debts +€4,396
up €4,396 (+30.8%), from €14,279 to €18,675
of which Taxes: +€2,344
- Trade debts -€3,135
down €3,135 (-11.0%), from €28,399 to €25,264
- Gross operating margin -€2,984
down €2,984 (-18.7%), from €15,983 to €12,999
- Financial charges +€2,704
up €2,704 (+116%), from €2,326 to €5,029
- Depreciation +€2,452
up €2,452 (+180%), from €1,363 to €3,814
- Taxes -€1,715
down €1,715 (-35.6%), from €4,820 to €3,105
- Other operating charges -€791
down €791 (-81.5%), from €971 to €180
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 | €139,471 | €128,534 | -€10,937 | -7.8% |
| Fixed assets | 21/28 | €11,546 | €7,731 | -€3,814 | -33.0% |
| Tangible fixed assets | 22/27 | €11,546 | €7,731 | -€3,814 | -33.0% |
| Furniture and vehicles | 24 | €11,546 | €7,731 | -€3,814 | -33.0% |
| Current assets | 29/58 | €127,925 | €120,803 | -€7,122 | -5.6% |
| Amounts receivable after more than one year | 29 | €44,598 | €75,011 | +€30,413 | +68.2% |
| Other amounts receivable | 291 | €44,598 | €75,011 | +€30,413 | +68.2% |
| Amounts receivable within one year | 40/41 | €7,159 | €14,230 | +€7,071 | +98.8% |
| Trade receivables | 40 | €6,300 | €13,371 | +€7,071 | +112% |
| Other amounts receivable | 41 | €859 | €859 | +€1 | +0.1% |
| Cash at bank and in hand | 54/58 | €74,767 | €30,867 | -€43,901 | -58.7% |
| Deferred charges and accrued income | 490/1 | €1,400 | €695 | -€706 | -50.4% |
| Total equity and liabilities | 10/49 | €139,471 | €128,534 | -€10,937 | -7.8% |
| Equity | 10/15 | €80,048 | €80,918 | +€870 | +1.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €77,548 | €78,418 | +€870 | +1.1% |
| Amounts payable | 17/49 | €59,423 | €47,616 | -€11,806 | -19.9% |
| Amounts payable within one year | 42/48 | €59,423 | €47,616 | -€11,806 | -19.9% |
| Trade debts | 44 | €28,399 | €25,264 | -€3,135 | -11.0% |
| Suppliers | 440/4 | €28,399 | €25,264 | -€3,135 | -11.0% |
| Taxes, remuneration and social security | 45 | €14,279 | €18,675 | +€4,396 | +30.8% |
| Taxes | 450/3 | €12,246 | €14,590 | +€2,344 | +19.1% |
| Remuneration and social security | 454/9 | €2,033 | €4,085 | +€2,052 | +101% |
| Other amounts payable | 47/48 | €16,745 | €3,677 | -€13,068 | -78.0% |
| Non-recurring operating income | 76A | - | €211 | +€211 | |
| Remuneration, social security and pensions | 62 | €390 | - | -€390 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,363 | €3,814 | +€2,452 | +180% |
| Other operating charges | 640/8 | €971 | €180 | -€791 | -81.5% |
| Gross operating margin | 9900 | €15,983 | €12,999 | -€2,984 | -18.7% |
| Operating profit (loss) | 9901 | €13,259 | €9,005 | -€4,254 | -32.1% |
| Financial income | 75/76B | €4 | - | -€4 | |
| Recurring financial income | 75 | €4 | - | -€4 | |
| Financial charges | 65/66B | €2,326 | €5,029 | +€2,704 | +116% |
| Recurring financial charges | 65 | €2,326 | €5,029 | +€2,704 | +116% |
| Profit (loss) for the period before taxes | 9903 | €10,938 | €3,975 | -€6,963 | -63.7% |
| Income taxes | 67/77 | €4,820 | €3,105 | -€1,715 | -35.6% |
| Profit (loss) for the period | 9904 | €6,118 | €870 | -€5,248 | -85.8% |
| Profit (loss) for the period to be appropriated | 9905 | €6,118 | €870 | -€5,248 | -85.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.