ILUMA COMMUNICATION: 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.
ILUMA COMMUNICATION
Largest movements
- Cash +€28,770
up €28,770 (+30.0%), from €95,924 to €124,694
mainly Other debts (+€57,981) and Net result for the year (+€53,840)
- Current investments +€26,500
up €26,500 (+53.0%), from €50,000 to €76,500
- Receivables within one year -€12,155
down €12,155 (-68.0%), from €17,880 to €5,725
- Other debts +€57,981
up €57,981 (+5042.5%), from €1,150 to €59,131
- Tax, wage and social debts -€13,145
down €13,145 (-29.6%), from €44,433 to €31,288
of which Taxes: -€13,145
- Profit (loss) carried forward -€4,984
down €4,984 (-4.2%), from €119,737 to €114,753
- Gross operating margin +€2,102
up €2,102 (+3.1%), from €67,835 to €69,936
- Financial income +€1,197
up €1,197 (+317.0%), from €377 to €1,574
- Taxes +€968
up €968 (+6.9%), from €13,980 to €14,948
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 | €174,309 | €215,274 | +€40,965 | +23.5% |
| Fixed assets | 21/28 | €9,459 | €8,355 | -€1,104 | -11.7% |
| Intangible fixed assets | 21 | €2,653 | €1,941 | -€712 | -26.8% |
| Tangible fixed assets | 22/27 | €6,805 | €4,913 | -€1,892 | -27.8% |
| Land and buildings | 22 | €3,472 | €3,024 | -€448 | -12.9% |
| Furniture and vehicles | 24 | €3,333 | €1,889 | -€1,444 | -43.3% |
| Financial fixed assets | 28 | - | €1,500 | +€1,500 | |
| Current assets | 29/58 | €164,850 | €206,919 | +€42,069 | +25.5% |
| Amounts receivable within one year | 40/41 | €17,880 | €5,725 | -€12,155 | -68.0% |
| Trade receivables | 40 | €17,880 | €5,725 | -€12,155 | -68.0% |
| Current investments | 50/53 | €50,000 | €76,500 | +€26,500 | +53.0% |
| Cash at bank and in hand | 54/58 | €95,924 | €124,694 | +€28,770 | +30.0% |
| Deferred charges and accrued income | 490/1 | €1,046 | €0 | -€1,046 | -100.0% |
| Total equity and liabilities | 10/49 | €174,309 | €215,274 | +€40,965 | +23.5% |
| Equity | 10/15 | €124,737 | €119,753 | -€4,984 | -4.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €119,737 | €114,753 | -€4,984 | -4.2% |
| Amounts payable | 17/49 | €49,572 | €95,521 | +€45,948 | +92.7% |
| Amounts payable within one year | 42/48 | €49,572 | €95,521 | +€45,948 | +92.7% |
| Trade debts | 44 | €3,990 | €5,101 | +€1,112 | +27.9% |
| Suppliers | 440/4 | €3,990 | €5,101 | +€1,112 | +27.9% |
| Taxes, remuneration and social security | 45 | €44,433 | €31,288 | -€13,145 | -29.6% |
| Taxes | 450/3 | €42,533 | €29,388 | -€13,145 | -30.9% |
| Remuneration and social security | 454/9 | €1,900 | €1,900 | = | 0.0% |
| Other amounts payable | 47/48 | €1,150 | €59,131 | +€57,981 | +5042.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,349 | €2,604 | +€255 | +10.9% |
| Gross operating margin | 9900 | €67,835 | €69,936 | +€2,102 | +3.1% |
| Operating profit (loss) | 9901 | €65,486 | €67,332 | +€1,846 | +2.8% |
| Financial income | 75/76B | €377 | €1,574 | +€1,197 | +317.0% |
| Recurring financial income | 75 | €377 | €1,574 | +€1,197 | +317.0% |
| Financial charges | 65/66B | €278 | €118 | -€160 | -57.4% |
| Recurring financial charges | 65 | €278 | €118 | -€160 | -57.4% |
| Profit (loss) for the period before taxes | 9903 | €65,585 | €68,788 | +€3,202 | +4.9% |
| Income taxes | 67/77 | €13,980 | €14,948 | +€968 | +6.9% |
| Profit (loss) for the period | 9904 | €51,606 | €53,840 | +€2,234 | +4.3% |
| Profit (loss) for the period to be appropriated | 9905 | €51,606 | €53,840 | +€2,234 | +4.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.