ILNA 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.
ILNA CONSULTING
Largest movements
- Receivables within one year +€5,962
up €5,962 (+32.2%), from €18,497 to €24,459
of which Trade receivables: +€5,875
- Cash +€2,816
up €2,816 (+10.0%), from €28,126 to €30,941
mainly Other debts (+€16,378) and Net result for the year (+€2,167)
- Deferred charges and accrued income -€1,447
down €1,447 (-32.4%), from €4,463 to €3,015
- Tangible fixed assets -€641
down €641 (-40.1%), from €1,599 to €958
- Other debts +€16,378
up €16,378 (+1,546%), from €1,059 to €17,438
- Tax, wage and social debts -€6,655
down €6,655 (-37.4%), from €17,814 to €11,158
of which Taxes: -€6,505
- Trade debts -€4,315
down €4,315 (-98.7%), from €4,372 to €57
- Profit (loss) carried forward +€1,334
up €1,334, from €0 to €1,334
- Financial charges +€39,686
up €39,686 (+101,629%), from €39 to €39,725
- Gross operating margin +€9,588
up €9,588 (+26.8%), from €35,724 to €45,312
- Taxes -€4,828
down €4,828 (-65.9%), from €7,321 to €2,493
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 | €52,684 | €59,373 | +€6,690 | +12.7% |
| Fixed assets | 21/28 | €1,599 | €958 | -€641 | -40.1% |
| Tangible fixed assets | 22/27 | €1,599 | €958 | -€641 | -40.1% |
| Furniture and vehicles | 24 | €1,599 | €958 | -€641 | -40.1% |
| Current assets | 29/58 | €51,085 | €58,415 | +€7,330 | +14.3% |
| Amounts receivable within one year | 40/41 | €18,497 | €24,459 | +€5,962 | +32.2% |
| Trade receivables | 40 | €15,066 | €20,941 | +€5,875 | +39.0% |
| Other amounts receivable | 41 | €3,431 | €3,518 | +€87 | +2.5% |
| Cash at bank and in hand | 54/58 | €28,126 | €30,941 | +€2,816 | +10.0% |
| Deferred charges and accrued income | 490/1 | €4,463 | €3,015 | -€1,447 | -32.4% |
| Total equity and liabilities | 10/49 | €52,684 | €59,373 | +€6,690 | +12.7% |
| Equity | 10/15 | €29,387 | €30,721 | +€1,334 | +4.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €26,887 | €26,887 | = | 0.0% |
| Distributable reserves | 133 | €26,887 | €26,887 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €1,334 | +€1,334 | |
| Amounts payable | 17/49 | €23,297 | €28,653 | +€5,356 | +23.0% |
| Amounts payable within one year | 42/48 | €23,245 | €28,653 | +€5,408 | +23.3% |
| Trade debts | 44 | €4,372 | €57 | -€4,315 | -98.7% |
| Suppliers | 440/4 | €4,372 | €57 | -€4,315 | -98.7% |
| Taxes, remuneration and social security | 45 | €17,814 | €11,158 | -€6,655 | -37.4% |
| Taxes | 450/3 | €15,264 | €8,758 | -€6,505 | -42.6% |
| Remuneration and social security | 454/9 | €2,550 | €2,400 | -€150 | -5.9% |
| Other amounts payable | 47/48 | €1,059 | €17,438 | +€16,378 | +1,546% |
| Accrued charges and deferred income | 492/3 | €52 | €0 | -€52 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €323 | €641 | +€317 | +98.1% |
| Other operating charges | 640/8 | €321 | €286 | -€35 | -10.8% |
| Gross operating margin | 9900 | €35,724 | €45,312 | +€9,588 | +26.8% |
| Operating profit (loss) | 9901 | €35,080 | €44,385 | +€9,305 | +26.5% |
| Financial charges | 65/66B | €39 | €39,725 | +€39,686 | +101,629% |
| Recurring financial charges | 65 | €39 | €39,725 | +€39,686 | +101,629% |
| Profit (loss) for the period before taxes | 9903 | €35,041 | €4,660 | -€30,381 | -86.7% |
| Income taxes | 67/77 | €7,321 | €2,493 | -€4,828 | -65.9% |
| Profit (loss) for the period | 9904 | €27,720 | €2,167 | -€25,553 | -92.2% |
| Profit (loss) for the period to be appropriated | 9905 | €27,720 | €2,167 | -€25,553 | -92.2% |
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 26 October 2026 via checked.be.