ILOMA: 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.
ILOMA
Largest movements
- Receivables within one year -€259,263
down €259,263 (-68.0%), from €381,347 to €122,084
of which Trade receivables: -€266,257
- Cash +€75,014
up €75,014 (+544%), from €13,796 to €88,811
mainly Receivables within one year (+€259,263) and Net result for the year (+€55,654)
- Tangible fixed assets -€15,487
down €15,487 (-5.3%), from €291,660 to €276,173
of which Land and buildings: -€14,795
- Deferred charges and accrued income +€14,060
new in 2025: €14,060
- Reserves -€74,646
down €74,646 (-17.5%), from €426,026 to €351,380
- Other debts -€60,363
down €60,363 (-82.0%), from €73,636 to €13,273
- Debts after one year -€27,449
down €27,449 (-23.8%), from €115,370 to €87,921
- Tax, wage and social debts -€25,836
down €25,836 (-78.5%), from €32,930 to €7,094
- Gross operating margin -€112,176
down €112,176 (-50.7%), from €221,408 to €109,232
- Taxes -€33,683
down €33,683 (-64.7%), from €52,063 to €18,380
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 | €686,804 | €501,128 | -€185,676 | -27.0% |
| Fixed assets | 21/28 | €291,660 | €276,173 | -€15,487 | -5.3% |
| Tangible fixed assets | 22/27 | €291,660 | €276,173 | -€15,487 | -5.3% |
| Land and buildings | 22 | €283,850 | €269,056 | -€14,795 | -5.2% |
| Plant, machinery and equipment | 23 | - | €990 | +€990 | |
| Furniture and vehicles | 24 | €7,810 | €6,128 | -€1,682 | -21.5% |
| Current assets | 29/58 | €395,144 | €224,954 | -€170,189 | -43.1% |
| Amounts receivable within one year | 40/41 | €381,347 | €122,084 | -€259,263 | -68.0% |
| Trade receivables | 40 | €276,737 | €10,480 | -€266,257 | -96.2% |
| Other amounts receivable | 41 | €104,610 | €111,604 | +€6,994 | +6.7% |
| Cash at bank and in hand | 54/58 | €13,796 | €88,811 | +€75,014 | +544% |
| Deferred charges and accrued income | 490/1 | - | €14,060 | +€14,060 | |
| Total equity and liabilities | 10/49 | €686,804 | €501,128 | -€185,676 | -27.0% |
| Equity | 10/15 | €438,426 | €363,780 | -€74,646 | -17.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €426,026 | €351,380 | -€74,646 | -17.5% |
| Distributable reserves | 133 | €426,026 | €351,380 | -€74,646 | -17.5% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €248,378 | €137,348 | -€111,030 | -44.7% |
| Amounts payable after more than one year | 17 | €115,370 | €87,921 | -€27,449 | -23.8% |
| Financial debts | 170/4 | €115,370 | €87,921 | -€27,449 | -23.8% |
| Amounts payable within one year | 42/48 | €133,008 | €49,426 | -€83,581 | -62.8% |
| Current portion of amounts payable after more than one year | 42 | €25,577 | €27,095 | +€1,518 | +5.9% |
| Financial debts | 43 | - | €327 | +€327 | |
| Credit institutions | 430/8 | - | €327 | +€327 | |
| Trade debts | 44 | €865 | €1,638 | +€773 | +89.4% |
| Suppliers | 440/4 | €865 | €1,638 | +€773 | +89.4% |
| Taxes, remuneration and social security | 45 | €32,930 | €7,094 | -€25,836 | -78.5% |
| Taxes | 450/3 | €32,930 | €7,094 | -€25,836 | -78.5% |
| Other amounts payable | 47/48 | €73,636 | €13,273 | -€60,363 | -82.0% |
| Non-recurring operating income | 76A | €826 | €0 | -€826 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,915 | €26,328 | +€1,413 | +5.7% |
| Other operating charges | 640/8 | €2,649 | €2,897 | +€248 | +9.4% |
| Gross operating margin | 9900 | €221,408 | €109,232 | -€112,176 | -50.7% |
| Operating profit (loss) | 9901 | €193,844 | €80,006 | -€113,838 | -58.7% |
| Financial income | 75/76B | - | €6 | +€6 | |
| Recurring financial income | 75 | - | €6 | +€6 | |
| Financial charges | 65/66B | €7,913 | €5,978 | -€1,935 | -24.5% |
| Recurring financial charges | 65 | €7,913 | €5,978 | -€1,935 | -24.5% |
| Profit (loss) for the period before taxes | 9903 | €185,931 | €74,034 | -€111,897 | -60.2% |
| Income taxes | 67/77 | €52,063 | €18,380 | -€33,683 | -64.7% |
| Profit (loss) for the period | 9904 | €133,868 | €55,654 | -€78,213 | -58.4% |
| Profit (loss) for the period to be appropriated | 9905 | €133,868 | €55,654 | -€78,213 | -58.4% |
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 13 October 2026 via checked.be.