ILONREST: 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.
ILONREST
Largest movements
- Receivables within one year +€113,484
up €113,484 (+504%), from €22,530 to €136,014
- Tangible fixed assets -€42,291
down €42,291 (-21.0%), from €201,176 to €158,885
of which Furniture and vehicles: -€32,815
- Other debts +€98,521
up €98,521 (+108%), from €90,987 to €189,508
- Trade debts -€29,519
down €29,519 (-21.9%), from €134,685 to €105,166
- Tax, wage and social debts +€12,469
up €12,469 (+32.2%), from €38,749 to €51,218
of which Taxes: +€21,082
- Current portion of long-term debt -€4,450
down €4,450 (-57.4%), from €7,751 to €3,301
- Profit (loss) carried forward -€4,219
down €4,219 (-0.5%), from -€796,188 to -€800,407
- Gross operating margin -€290,790
down €290,790 (-85.3%), from €340,930 to €50,141
- Staff costs -€289,771
down €289,771 (-99.4%), from €291,584 to €1,813
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €225,364 | €294,986 | +€69,621 | +30.9% |
| Fixed assets | 21/28 | €201,176 | €158,885 | -€42,291 | -21.0% |
| Tangible fixed assets | 22/27 | €201,176 | €158,885 | -€42,291 | -21.0% |
| Land and buildings | 22 | €71,871 | €62,396 | -€9,475 | -13.2% |
| Furniture and vehicles | 24 | €129,305 | €96,490 | -€32,815 | -25.4% |
| Current assets | 29/58 | €24,189 | €136,101 | +€111,912 | +463% |
| Amounts receivable within one year | 40/41 | €22,530 | €136,014 | +€113,484 | +504% |
| Trade receivables | 40 | €22,530 | €136,014 | +€113,484 | +504% |
| Cash at bank and in hand | 54/58 | €1,659 | €87 | -€1,572 | -94.8% |
| Total equity and liabilities | 10/49 | €225,364 | €294,986 | +€69,621 | +30.9% |
| Equity | 10/15 | -€51,782 | -€56,001 | -€4,219 | -8.1% |
| Contributions | 10/11 | €618,600 | €618,600 | = | 0.0% |
| Capital | 10 | €618,600 | €618,600 | = | 0.0% |
| Issued capital | 100 | €618,600 | €618,600 | = | 0.0% |
| Reserves | 13 | €125,806 | €125,806 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €123,947 | €123,947 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€796,188 | -€800,407 | -€4,219 | -0.5% |
| Amounts payable | 17/49 | €277,147 | €350,987 | +€73,840 | +26.6% |
| Amounts payable after more than one year | 17 | €3,301 | - | -€3,301 | |
| Financial debts | 170/4 | €3,301 | - | -€3,301 | |
| Amounts payable within one year | 42/48 | €273,846 | €350,987 | +€77,141 | +28.2% |
| Current portion of amounts payable after more than one year | 42 | €7,751 | €3,301 | -€4,450 | -57.4% |
| Trade debts | 44 | €134,685 | €105,166 | -€29,519 | -21.9% |
| Suppliers | 440/4 | €134,685 | €105,166 | -€29,519 | -21.9% |
| Advances received on contracts in progress | 46 | €1,675 | €1,795 | +€120 | +7.2% |
| Taxes, remuneration and social security | 45 | €38,749 | €51,218 | +€12,469 | +32.2% |
| Taxes | 450/3 | €30,136 | €51,218 | +€21,082 | +70.0% |
| Remuneration and social security | 454/9 | €8,613 | - | -€8,613 | |
| Other amounts payable | 47/48 | €90,987 | €189,508 | +€98,521 | +108% |
| Remuneration, social security and pensions | 62 | €291,584 | €1,813 | -€289,771 | -99.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,657 | €42,291 | -€1,366 | -3.1% |
| Other operating charges | 640/8 | €7,626 | €9,513 | +€1,888 | +24.8% |
| Gross operating margin | 9900 | €340,930 | €50,141 | -€290,790 | -85.3% |
| Operating profit (loss) | 9901 | -€1,937 | -€3,476 | -€1,540 | -79.5% |
| Financial income | 75/76B | €174 | - | -€174 | |
| Recurring financial income | 75 | €174 | - | -€174 | |
| Financial charges | 65/66B | €1,075 | €736 | -€339 | -31.5% |
| Recurring financial charges | 65 | €1,075 | €736 | -€339 | -31.5% |
| Profit (loss) for the period before taxes | 9903 | -€2,838 | -€4,213 | -€1,375 | -48.5% |
| Income taxes | 67/77 | €258 | €6 | -€252 | -97.6% |
| Profit (loss) for the period | 9904 | -€3,096 | -€4,219 | -€1,123 | -36.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,096 | -€4,219 | -€1,123 | -36.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.