ILRA DECO: 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.
ILRA DECO
Largest movements
- Tangible fixed assets +€19,941
new in 2025: €19,941
of which Furniture and vehicles: +€19,941
- Cash +€6,691
up €6,691 (+11.8%), from €56,518 to €63,209
mainly Debts after one year (+€18,020) and Net result for the year (+€9,065)
- Deferred charges and accrued income +€2,873
up €2,873 (+1752.6%), from €164 to €3,036
- Stocks and contracts -€1,867
down €1,867 (-6.3%), from €29,828 to €27,961
- Debts after one year +€18,020
new in 2025: €18,020
- Profit (loss) carried forward +€9,065
up €9,065 (+12.2%), from €74,413 to €83,478
- Current portion of long-term debt +€4,700
new in 2025: €4,700
- Tax, wage and social debts -€3,616
down €3,616 (-51.7%), from €6,996 to €3,380
- Depreciation +€5,511
up €5,511 (+2961.1%), from €186 to €5,697
- Taxes -€1,834
down €1,834 (-29.3%), from €6,263 to €4,429
- Financial charges +€1,535
up €1,535 (+148.8%), from €1,032 to €2,567
- Other operating charges +€887
up €887 (+229.1%), from €387 to €1,275
- Gross operating margin -€755
down €755 (-3.2%), from €23,788 to €23,033
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 | €92,373 | €120,011 | +€27,638 | +29.9% |
| Fixed assets | 21/28 | €5,864 | €25,804 | +€19,941 | +340.1% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | - | €19,941 | +€19,941 | |
| Furniture and vehicles | 24 | - | €19,941 | +€19,941 | |
| Other tangible fixed assets | 26 | - | €0 | = | |
| Financial fixed assets | 28 | €5,864 | €5,864 | = | 0.0% |
| Current assets | 29/58 | €86,509 | €94,207 | +€7,697 | +8.9% |
| Stocks and contracts in progress | 3 | €29,828 | €27,961 | -€1,867 | -6.3% |
| Stocks | 30/36 | €29,828 | €27,961 | -€1,867 | -6.3% |
| Amounts receivable within one year | 40/41 | - | €0 | = | |
| Trade receivables | 40 | - | €0 | = | |
| Other amounts receivable | 41 | - | €0 | = | |
| Cash at bank and in hand | 54/58 | €56,518 | €63,209 | +€6,691 | +11.8% |
| Deferred charges and accrued income | 490/1 | €164 | €3,036 | +€2,873 | +1752.6% |
| Total equity and liabilities | 10/49 | €92,373 | €120,011 | +€27,638 | +29.9% |
| Equity | 10/15 | €81,723 | €90,788 | +€9,065 | +11.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,110 | €1,110 | = | 0.0% |
| Distributable reserves | 133 | €1,110 | €1,110 | = | 0.0% |
| Profit (loss) carried forward | 14 | €74,413 | €83,478 | +€9,065 | +12.2% |
| Amounts payable | 17/49 | €10,650 | €29,223 | +€18,573 | +174.4% |
| Amounts payable after more than one year | 17 | - | €18,020 | +€18,020 | |
| Financial debts | 170/4 | - | €18,020 | +€18,020 | |
| Amounts payable within one year | 42/48 | €10,265 | €11,203 | +€937 | +9.1% |
| Current portion of amounts payable after more than one year | 42 | - | €4,700 | +€4,700 | |
| Trade debts | 44 | €3,166 | €2,627 | -€539 | -17.0% |
| Suppliers | 440/4 | €3,166 | €2,627 | -€539 | -17.0% |
| Taxes, remuneration and social security | 45 | €6,996 | €3,380 | -€3,616 | -51.7% |
| Taxes | 450/3 | €6,996 | €3,380 | -€3,616 | -51.7% |
| Other amounts payable | 47/48 | €103 | €496 | +€392 | +379.3% |
| Accrued charges and deferred income | 492/3 | €384 | €0 | -€384 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €186 | €5,697 | +€5,511 | +2961.1% |
| Other operating charges | 640/8 | €387 | €1,275 | +€887 | +229.1% |
| Gross operating margin | 9900 | €23,788 | €23,033 | -€755 | -3.2% |
| Operating profit (loss) | 9901 | €23,214 | €16,061 | -€7,153 | -30.8% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,032 | €2,567 | +€1,535 | +148.8% |
| Recurring financial charges | 65 | €1,032 | €2,567 | +€1,535 | +148.8% |
| Profit (loss) for the period before taxes | 9903 | €22,183 | €13,494 | -€8,688 | -39.2% |
| Income taxes | 67/77 | €6,263 | €4,429 | -€1,834 | -29.3% |
| Profit (loss) for the period | 9904 | €15,920 | €9,065 | -€6,855 | -43.1% |
| Profit (loss) for the period to be appropriated | 9905 | €15,920 | €9,065 | -€6,855 | -43.1% |
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 11 October 2026 via checked.be.