ILPRO: what changed
Two fiscal 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.
ILPRO
Largest movements
- Tangible fixed assets -€5,710
down €5,710 (-34.1%), from €16,769 to €11,058
of which Furniture and vehicles: -€5,450
- Cash +€5,356
up €5,356 (+3850.4%), from €139 to €5,495
mainly Depreciation (+€5,710) and Tax, wage and social debts (+€3,791)
- Receivables within one year -€1,823
down €1,823 (-16.5%), from €11,019 to €9,196
of which Other amounts receivable: -€1,673
- Trade debts -€4,360
down €4,360 (-38.7%), from €11,272 to €6,911
of which Suppliers: -€6,632
- Tax, wage and social debts +€3,791
up €3,791 (+115.8%), from €3,274 to €7,065
of which Remuneration and social security: +€5,000
- Profit (loss) carried forward -€1,609
down €1,609 (-13.0%), from €12,381 to €10,772
- Depreciation +€4,988
up €4,988 (+690.9%), from €722 to €5,710
- Gross operating margin -€2,150
down €2,150 (-20.3%), from €10,617 to €8,466
- Taxes -€1,209
down €1,209 (-36.9%), from €3,274 to €2,065
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 | €27,927 | €25,749 | -€2,178 | -7.8% |
| Fixed assets | 21/28 | €16,769 | €11,058 | -€5,710 | -34.1% |
| Tangible fixed assets | 22/27 | €16,769 | €11,058 | -€5,710 | -34.1% |
| Plant, machinery and equipment | 23 | €880 | €620 | -€260 | -29.6% |
| Furniture and vehicles | 24 | €15,888 | €10,438 | -€5,450 | -34.3% |
| Current assets | 29/58 | €11,158 | €14,691 | +€3,532 | +31.7% |
| Amounts receivable within one year | 40/41 | €11,019 | €9,196 | -€1,823 | -16.5% |
| Trade receivables | 40 | €2,650 | €2,500 | -€150 | -5.7% |
| Other amounts receivable | 41 | €8,369 | €6,696 | -€1,673 | -20.0% |
| Cash at bank and in hand | 54/58 | €139 | €5,495 | +€5,356 | +3850.4% |
| Total equity and liabilities | 10/49 | €27,927 | €25,749 | -€2,178 | -7.8% |
| Equity | 10/15 | €13,381 | €11,772 | -€1,609 | -12.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,381 | €10,772 | -€1,609 | -13.0% |
| Amounts payable | 17/49 | €14,546 | €13,977 | -€569 | -3.9% |
| Amounts payable within one year | 42/48 | €14,546 | €13,977 | -€569 | -3.9% |
| Trade debts | 44 | €11,272 | €6,911 | -€4,360 | -38.7% |
| Suppliers | 440/4 | €11,272 | €4,639 | -€6,632 | -58.8% |
| Bills of exchange payable | 441 | - | €2,272 | +€2,272 | |
| Taxes, remuneration and social security | 45 | €3,274 | €7,065 | +€3,791 | +115.8% |
| Taxes | 450/3 | €3,274 | €2,065 | -€1,209 | -36.9% |
| Remuneration and social security | 454/9 | - | €5,000 | +€5,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €722 | €5,710 | +€4,988 | +690.9% |
| Other operating charges | 640/8 | €737 | €721 | -€16 | -2.2% |
| Gross operating margin | 9900 | €10,617 | €8,466 | -€2,150 | -20.3% |
| Operating profit (loss) | 9901 | €9,158 | €2,035 | -€7,123 | -77.8% |
| Financial charges | 65/66B | €1,602 | €1,579 | -€24 | -1.5% |
| Recurring financial charges | 65 | €1,602 | €1,579 | -€24 | -1.5% |
| Profit (loss) for the period before taxes | 9903 | €7,555 | €457 | -€7,099 | -94.0% |
| Income taxes | 67/77 | €3,274 | €2,065 | -€1,209 | -36.9% |
| Profit (loss) for the period | 9904 | €4,281 | -€1,609 | -€5,890 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,281 | -€1,609 | -€5,890 |
Source: filed annual accounts (NBB), fiscal years ended 31 October 2024 and 31 October 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.