Iluminado: 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.
Iluminado
Largest movements
- Current investments +€70,000
new in 2025: €70,000
- Tangible fixed assets -€11,118
down €11,118 (-24.8%), from €44,813 to €33,695
- Receivables within one year +€3,025
up €3,025 (+29.4%), from €10,285 to €13,310
- Cash -€2,098
down €2,098 (-43.4%), from €4,837 to €2,739
mainly Current investments (-€70,000) and Receivables within one year (-€3,025)
- Profit (loss) carried forward +€27,744
up €27,744 (+55.0%), from €50,439 to €78,183
- Other debts +€25,079
up €25,079 (+856.8%), from €2,927 to €28,006
- Tax, wage and social debts +€7,328
up €7,328 (+117.8%), from €6,220 to €13,548
- Gross operating margin +€5,789
up €5,789 (+14.1%), from €41,082 to €46,871
- Taxes +€1,378
up €1,378 (+24.1%), from €5,710 to €7,088
- Financial charges -€662
down €662 (-51.7%), from €1,281 to €619
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 | €61,134 | €121,237 | +€60,103 | +98.3% |
| Fixed assets | 21/28 | €44,813 | €33,695 | -€11,118 | -24.8% |
| Tangible fixed assets | 22/27 | €44,813 | €33,695 | -€11,118 | -24.8% |
| Furniture and vehicles | 24 | €44,813 | €33,695 | -€11,118 | -24.8% |
| Current assets | 29/58 | €16,321 | €87,542 | +€71,221 | +436.4% |
| Amounts receivable within one year | 40/41 | €10,285 | €13,310 | +€3,025 | +29.4% |
| Trade receivables | 40 | €10,285 | €13,310 | +€3,025 | +29.4% |
| Current investments | 50/53 | - | €70,000 | +€70,000 | |
| Cash at bank and in hand | 54/58 | €4,837 | €2,739 | -€2,098 | -43.4% |
| Deferred charges and accrued income | 490/1 | €1,199 | €1,493 | +€294 | +24.5% |
| Total equity and liabilities | 10/49 | €61,134 | €121,237 | +€60,103 | +98.3% |
| Equity | 10/15 | €51,939 | €79,683 | +€27,744 | +53.4% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €50,439 | €78,183 | +€27,744 | +55.0% |
| Amounts payable | 17/49 | €9,195 | €41,554 | +€32,359 | +351.9% |
| Amounts payable within one year | 42/48 | €9,195 | €41,554 | +€32,359 | +351.9% |
| Trade debts | 44 | €48 | - | -€48 | |
| Suppliers | 440/4 | €48 | - | -€48 | |
| Taxes, remuneration and social security | 45 | €6,220 | €13,548 | +€7,328 | +117.8% |
| Taxes | 450/3 | €6,220 | €13,548 | +€7,328 | +117.8% |
| Other amounts payable | 47/48 | €2,927 | €28,006 | +€25,079 | +856.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,757 | €11,118 | +€361 | +3.4% |
| Other operating charges | 640/8 | €548 | €534 | -€14 | -2.6% |
| Gross operating margin | 9900 | €41,082 | €46,871 | +€5,789 | +14.1% |
| Operating profit (loss) | 9901 | €29,777 | €35,219 | +€5,442 | +18.3% |
| Financial income | 75/76B | - | €232 | +€232 | |
| Recurring financial income | 75 | - | €232 | +€232 | |
| Financial charges | 65/66B | €1,281 | €619 | -€662 | -51.7% |
| Recurring financial charges | 65 | €1,281 | €619 | -€662 | -51.7% |
| Profit (loss) for the period before taxes | 9903 | €28,496 | €34,832 | +€6,336 | +22.2% |
| Income taxes | 67/77 | €5,710 | €7,088 | +€1,378 | +24.1% |
| Profit (loss) for the period | 9904 | €22,786 | €27,744 | +€4,958 | +21.8% |
| Profit (loss) for the period to be appropriated | 9905 | €22,786 | €27,744 | +€4,958 | +21.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.