ILR OPTIQUE: 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.
ILR OPTIQUE
Largest movements
- Cash +€2,816
up €2,816 (+129.4%), from €2,177 to €4,993
mainly Other debts (+€4,000) and Net result for the year (+€3,903)
- Receivables within one year -€2,013
down €2,013 (-73.1%), from €2,754 to €741
- Deferred charges and accrued income +€1,418
up €1,418 (+1772.5%), from €80 to €1,498
- Tangible fixed assets -€352
down €352 (-41.6%), from €847 to €495
- Other debts +€4,000
new in 2025: €4,000
- Tax, wage and social debts -€2,352
down €2,352 (-45.0%), from €5,224 to €2,872
of which Remuneration and social security: -€2,184
- Trade debts +€237
up €237 (+948.0%), from €25 to €262
- Gross operating margin +€6,156
up €6,156 (+628.8%), from €979 to €7,135
- Other operating charges +€2,400
new in 2025: €2,400
- Taxes +€320
up €320 (+200.0%), from €160 to €480
- Depreciation +€142
up €142 (+67.6%), from €210 to €352
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 | €5,858 | €7,727 | +€1,869 | +31.9% |
| Fixed assets | 21/28 | €847 | €495 | -€352 | -41.6% |
| Tangible fixed assets | 22/27 | €847 | €495 | -€352 | -41.6% |
| Furniture and vehicles | 24 | €847 | €495 | -€352 | -41.6% |
| Current assets | 29/58 | €5,011 | €7,232 | +€2,221 | +44.3% |
| Amounts receivable within one year | 40/41 | €2,754 | €741 | -€2,013 | -73.1% |
| Trade receivables | 40 | €2,754 | €741 | -€2,013 | -73.1% |
| Cash at bank and in hand | 54/58 | €2,177 | €4,993 | +€2,816 | +129.4% |
| Deferred charges and accrued income | 490/1 | €80 | €1,498 | +€1,418 | +1772.5% |
| Total equity and liabilities | 10/49 | €5,858 | €7,727 | +€1,869 | +31.9% |
| Equity | 10/15 | €609 | €593 | -€16 | -2.6% |
| Contributions | 10/11 | €0 | €0 | = | |
| Capital | 10 | €0 | €0 | = | |
| Issued capital | 100 | €100 | €100 | = | 0.0% |
| Uncalled capital | 101 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €609 | €593 | -€16 | -2.6% |
| Amounts payable | 17/49 | €5,249 | €7,134 | +€1,885 | +35.9% |
| Amounts payable within one year | 42/48 | €5,249 | €7,134 | +€1,885 | +35.9% |
| Trade debts | 44 | €25 | €262 | +€237 | +948.0% |
| Suppliers | 440/4 | €25 | €262 | +€237 | +948.0% |
| Taxes, remuneration and social security | 45 | €5,224 | €2,872 | -€2,352 | -45.0% |
| Taxes | 450/3 | €2,823 | €2,655 | -€168 | -6.0% |
| Remuneration and social security | 454/9 | €2,401 | €217 | -€2,184 | -91.0% |
| Other amounts payable | 47/48 | - | €4,000 | +€4,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €210 | €352 | +€142 | +67.6% |
| Other operating charges | 640/8 | - | €2,400 | +€2,400 | |
| Gross operating margin | 9900 | €979 | €7,135 | +€6,156 | +628.8% |
| Operating profit (loss) | 9901 | €769 | €4,383 | +€3,614 | +470.0% |
| Profit (loss) for the period before taxes | 9903 | €769 | €4,383 | +€3,614 | +470.0% |
| Income taxes | 67/77 | €160 | €480 | +€320 | +200.0% |
| Profit (loss) for the period | 9904 | €609 | €3,903 | +€3,294 | +540.9% |
| Profit (loss) for the period to be appropriated | 9905 | €609 | €3,903 | +€3,294 | +540.9% |
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 12 October 2026 via checked.be.