ILN ENGINEERING: 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 ENGINEERING
Largest movements
- Cash +€17,538
up €17,538 (+145.5%), from €12,055 to €29,592
mainly Net result for the year (+€9,848) and Depreciation (+€5,663)
- Tangible fixed assets -€5,270
down €5,270 (-38.5%), from €13,682 to €8,412
of which Furniture and vehicles: -€5,035
- Receivables within one year -€2,504
down €2,504 (-7.8%), from €32,270 to €29,765
of which Trade receivables: -€3,007
- Reserves +€9,848
up €9,848 (+28.5%), from €34,530 to €44,378
- Tax, wage and social debts +€2,271
up €2,271 (+477.3%), from €476 to €2,747
- Trade debts -€1,676
down €1,676 (-16.0%), from €10,491 to €8,815
- Gross operating margin +€2,385
up €2,385 (+14.5%), from €16,467 to €18,852
- Taxes +€2,298
up €2,298 (+500.6%), from €459 to €2,757
- Depreciation -€1,170
down €1,170 (-17.1%), from €6,833 to €5,663
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 | €58,006 | €68,099 | +€10,094 | +17.4% |
| Fixed assets | 21/28 | €13,682 | €8,412 | -€5,270 | -38.5% |
| Tangible fixed assets | 22/27 | €13,682 | €8,412 | -€5,270 | -38.5% |
| Plant, machinery and equipment | 23 | €540 | €305 | -€235 | -43.5% |
| Furniture and vehicles | 24 | €13,142 | €8,107 | -€5,035 | -38.3% |
| Current assets | 29/58 | €44,324 | €59,688 | +€15,363 | +34.7% |
| Amounts receivable within one year | 40/41 | €32,270 | €29,765 | -€2,504 | -7.8% |
| Trade receivables | 40 | €27,770 | €24,763 | -€3,007 | -10.8% |
| Other amounts receivable | 41 | €4,500 | €5,002 | +€502 | +11.2% |
| Cash at bank and in hand | 54/58 | €12,055 | €29,592 | +€17,538 | +145.5% |
| Deferred charges and accrued income | 490/1 | - | €330 | +€330 | |
| Total equity and liabilities | 10/49 | €58,006 | €68,099 | +€10,094 | +17.4% |
| Equity | 10/15 | €40,730 | €50,578 | +€9,848 | +24.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €34,530 | €44,378 | +€9,848 | +28.5% |
| Distributable reserves | 133 | €34,530 | €44,378 | +€9,848 | +28.5% |
| Amounts payable | 17/49 | €17,276 | €17,522 | +€246 | +1.4% |
| Amounts payable within one year | 42/48 | €17,276 | €17,522 | +€246 | +1.4% |
| Trade debts | 44 | €10,491 | €8,815 | -€1,676 | -16.0% |
| Suppliers | 440/4 | €10,491 | €8,815 | -€1,676 | -16.0% |
| Taxes, remuneration and social security | 45 | €476 | €2,747 | +€2,271 | +477.3% |
| Taxes | 450/3 | €476 | €2,747 | +€2,271 | +477.3% |
| Other amounts payable | 47/48 | €6,309 | €5,959 | -€350 | -5.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,833 | €5,663 | -€1,170 | -17.1% |
| Other operating charges | 640/8 | €164 | €192 | +€27 | +16.7% |
| Gross operating margin | 9900 | €16,467 | €18,852 | +€2,385 | +14.5% |
| Operating profit (loss) | 9901 | €9,469 | €12,998 | +€3,528 | +37.3% |
| Financial income | 75/76B | €0 | €0 | +€0 | +370.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +370.0% |
| Financial charges | 65/66B | €330 | €393 | +€64 | +19.4% |
| Recurring financial charges | 65 | €330 | €393 | +€64 | +19.4% |
| Profit (loss) for the period before taxes | 9903 | €9,140 | €12,605 | +€3,465 | +37.9% |
| Income taxes | 67/77 | €459 | €2,757 | +€2,298 | +500.6% |
| Profit (loss) for the period | 9904 | €8,681 | €9,848 | +€1,167 | +13.4% |
| Profit (loss) for the period to be appropriated | 9905 | €8,681 | €9,848 | +€1,167 | +13.4% |
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 9 October 2026 via checked.be.